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An Ordinance amending the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.A, "Alcoholic Beverage Taxation," §5-808.A.02 in order to provide for a uniform one percent (1%) discount for early remittance of alcoholic beverage tax amounts due and owing to the County by Vendors.
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Whereas, under Act 44 of 2007, the Pennsylvania General Assembly and Governor have empowered 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; and
Whereas, in 2007, Allegheny County levied an alcoholic drink tax in accordance with the provisions of Act 44; and
Whereas, the Code provisions levying the tax currently make no provision for a discount on the amounts due and owing to the County by Vendors in the event that they pay such amounts in advance of the due date established by the Tax Collector; and
Whereas, it is the desire of Council to provide such an incentive for early remittance;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. . Amendment of the Code
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.A, entitled "Alcoholic Beverage Taxation," §5-808.A.02 is hereby amended as follows:
§5-808.A.02. Imposition of the Allegheny County Alcoholic Drink Tax.
A tax is hereby imposed upon the sale at retail in the County of liquor and malt and brewed beverages, which are sold or dispensed during Tax Year 2008, or any part thereof, and for each tax year thereafter, by any person licensed by the Commonwealth of Pennsylvania to sell or dispense liquor or malt or brewed beverages. The tax shall be levied at the rate of ten percent (10%) of the sale price of each beverage meeting the definition of "liquor" or "malt or brewed beverages" contained within this Article., provided:
A. That any Vendor remitting the taxes due...
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