TITLE
An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," creating Article 808.A, "Alcoholic Beverage 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.
BODY
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, 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;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. . Creation of New Article 808.A.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," is hereby amended through the creation of a new Article 808.A, entitled "Alcoholic Beverage Taxation," and comprised of the following new sections:
ยง5-808.A.01. Definitions.
For the purposes of this Article, the following definitions shall apply, unless the context clearly indicates otherwise:
A. Tax Collector: the Allegheny County Treasurer.
B. Person: Any individual, limited partnership, partnership, limited liability company, association or corporation. Whenever used in a clause prescribing or imposing a fine or imprisonment or both, the term "person" as applied to "limited partnership" or "partnership," shall mean the partners thereof, as applied to "...
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