Title
An Ordinance amending the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.A, in order to establish the rate of County taxation on the sale at retail of liquor and malt and brewed beverages within the County at eight percent (8%).
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, the statutory limit upon such County alcoholic beverage taxes was set at 10% of the purchase price under the terms of Act 44 of 2007; and
Whereas, Allegheny County imposed such a tax on alcoholic beverages, effective January 1, 2008, through the enactment of Ordinance 54-07-OR on December 10, 2007, now codified at Article 808.A of the Administrative Code of Allegheny County; and
Whereas, it is the desire of Council to establish the rate of taxation on alcoholic beverages under the terms of Article 808.A. at eight percent (8%), effective January 1, 2009;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. . Amendment of Article 808.A.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.A, "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%) eight percent (8%) of the sale price of each beverage meeting the definition of "liquor" or "malt or brewed...
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