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Motion of the Council of Allegheny County expressing the approval of the Council of Allegheny County for rules and regulations promulgated by the Allegheny County Treasurer to govern the collection of Allegheny County's Alcoholic Drink Tax, pursuant to the terms of Ordinance 54-07.
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WHEREAS, under the terms of Act 44 of 2007, the 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, Allegheny County has implemented such a tax under the terms of Ordinance 54-07, which created a new Article 808.A in the Administrative Code of Allegheny County governing the Alcoholic Drink Tax; and
WHEREAS, in addition to the requirements of the new Article 808.A, §5-808.A.05.B establishes that the Allegheny County Treasurer, acting as the County's Tax Collector, is empowered to prescribe, adopt, promulgate and enforce rules and regulations to administer and/or enforce the provisions of Article 808.A.; and
WHEREAS, §5-828.A.05.B further requires that rules or regulations created or amended pursuant to that section must be approved by County Council; and
WHEREAS, the Allegheny County Treasurer has created a set of rules and regulations pursuant to §5-808.A.05.B., which are attached to this Motion; and
WHEREAS, it is the desire of Council to grant approval to the attached rules and regulations;
NOW, THEREFORE, IT IS MOVED that the Council hereby approves the attached Allegheny County Alcoholic Beverage Tax Official Rules and Regulations, as promulgated by the Treasurer. In accordance with the terms of §5-808.A.05.B of the Administrative Code of Allegheny County, any amendment to the attached rules shall require a separate approval by Council.