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An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," through the creation of a new Article 808, entitled "Taxation," in order to provide for the imposition of a County excise tax on each transaction in which a rental vehicle is rented within the County.
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WHEREAS, the Pennsylvania General Assembly and Governor have authorized Counties of the Second Class to impose a tax on the rental of rental vehicles within the County in order to generate revenue to support transit systems by the passage of Act 44 of 2007; and
WHEREAS, the Port Authority of Allegheny County, despite both service and staff cuts, continues to experience a budgetary shortfall that threatens the Authority's ability to provide services to the County's residents, many of whom rely upon the Authority as their exclusive means of transportation to and from their places of employment, medical appointments, and other vital destinations; and
WHEREAS, while Allegheny County Council recognizes the need to carefully balance the interests of the taxpaying public and the interests of the public in maintaining an adequate public transportation system, it is the desire of Council to enact a general framework for the creation of a tax on the rental of vehicles;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," is hereby amended through the creation of a new Article 808, entitled "Taxation," and comprised of the following new section:
Article 808
Taxation
§5-808.03. Rental vehicle excise tax.
A. Subject to the terms of 53 P.S. §8602(B)(1)(I) and other applicable state and local law and the Home Rule Charter of Allegheny County, Allegheny County is hereby empowered to levy a tax on the rental of rental vehicles within the County.
B. Pursuant to Article IV, Section 2(b) of the Home Rule Charter of Allegheny County, any tax on the rental of rental vehicles may only be imposed or adjusted through legislative action of the County, subject to any approval requirements contained within the Charter, applicable state law, or this Administrative Code.
C. The amount of any tax levied on the rental of rental vehicles shall not exceed two percent of the rental price of the vehicle, and any such tax shall be collected by the vendor from the renter. Nothing in this Section or Article shall be read or interpreted to prohibit the imposition of such a tax at a rate lower than two percent of the rental price of the vehicle rented.
D. Any legislation levying a tax on the rental of rental vehicles under the terms of this Article shall, at a minimum:
1. Set a rate for the tax; and
2. Identify a collector for the tax; and
3. Make provision for the filing of regular returns with respect to such tax by individuals and companies renting vehicles; and
4. Delineate the powers and duties of the individual or office charged with the collection of such tax; and
5. Establish a procedure for review and appeal of actions of the individual or office charged with the collection of such tax; and
6. Establish interest and penalties to be charged against vendors who fail to pay the tax as required; and
7. Delineate a procedure for suits for collection of unpaid taxes; and
8. Establish criminal penalties for willful violations of the provisions of this Article with respect to any tax imposed upon the rental of rental vehicles; and
9. Establish a restricted account into which all revenues collected from any tax imposed upon the rental of rental vehicles under the terms of this Article shall be deposited.
E. All revenues collected through the imposition of any tax imposed upon the rental of rental vehicles and deposited into the restricted account created pursuant to the requirements of this Article shall only be appropriated in order to generate revenue to support transit systems, and such appropriation shall only be made after the Port Authority of Allegheny County has demonstrated substantial compliance with all applicable provisions of state law, including 74 P.S. §303 (pertaining to minority and women-owned business participation).
F. For the purposes of this Article, a "rental vehicle" shall mean a private passenger motor vehicle designed to transport fifteen or fewer passengers or a truck, trailer or semitrailer used in the transportation of property other than commercial freight, that is rented without a driver for a period of twenty-nine (29) or fewer consecutive days and that is part of a fleet of five or more rental vehicles used for that purpose, owned or leased by the same person or entity.
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.