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An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," through the creation of a new Article XII, entitled "Supplemental Tax Revenue Property Tax Rebate," in order to establish uniform County policies for the disposition of revenues received by the County through the County's alcoholic beverage tax or car rental tax that exceed the budgeted amounts.
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WHEREAS, Act 44 of 2007 ("the Act") authorizes Allegheny County to collect taxes on alcoholic beverages and certain vehicles rented within the County; and
WHEREAS, these two new taxes were enacted by the County to be effective beginning in tax year 2008; and
WHEREAS, when enacted, the rate for both the alcoholic beverage and car rental taxes was set at the maximum allowable by law; and
WHEREAS, although it is not yet clear what the County's actual collections will be from these two new taxes, they have been budgeted to produce $32 million in revenue for the County; and
WHEREAS, it is the belief of Council that, although any revenue derived in excess of the $32 million budgeted for the two new taxes must be used for purposes related to public transportation, these excess funds would free other revenues that could be used for other purposes; and
WHEREAS, it is the sense of Council that surplus revenues should be returned to the taxpayers of Allegheny County in the form of a property tax rebate
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," are hereby amended through the creation of a new Article XII, entitled "Supplemental Tax Revenue Property Tax Rebate," and comprised of the following new sections:
Article XII
Supplemental Tax Revenue Property Tax Rebate
§475-70. Statement of Policy.
It shall be the policy of Allegheny County that all revenue received from taxes authorized by Act 44 of 2007 in excess of the budgeted amounts for such revenue shall be used for the purpose of reducing the property taxes of the County's property owners.
§475-71. Supplemental Tax Revenue Property Tax Rebate Program.
In any tax year in which revenue received from taxes authorized by Act 44 of 2007 exceeds the budgeted amounts for such revenue, the amount of the excess revenue shall be returned to the taxpayers of Allegheny County in the form of a property tax rebate. Regulations providing for the administration of such rebate shall be promulgated by the Allegheny County Treasurer no later than 60 days from the effective date of this Article, and shall not be effective until approved by Allegheny County Council.
SECTION 2 . Severability.
If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.