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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 tax on the sale at retail of liquor and malt and brewed beverages 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 sale at retail of liquor and malt and brewed beverages within the County in order to generate revenue to support transit systems by the passage of Act 44 of 2007; and
WHEREAS, Act 44 requires that any such tax be modeled on the First Class School District Liquor Sales Tax Act of 1971; 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 retail sale of alcoholic beverages;
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
§5-808.02. Retail sales of liquor and malt and brewed beverages.
A. Subject to the terms of 53 P.S. §8602(B)(1)(I) and other applicable state and local law and the Home Rule ...
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