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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, repealing Ordinances Number 54-07-OR and 55-07-OR, effective March 31, 2008.
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WHEREAS, pursuant to enabling legislation passed by the Pennsylvania General Assembly as part of Act 44 of 2007, Allegheny County Council passed two new taxes into law on December 4, 2007; and
WHEREAS, the first of these new taxes, imposed as a ten percent (10%) tax upon the sale at retail of liquor and malt and brewed beverages within the County, was signed by the Chief Executive on December 10, 2007 as Ordinance 54-07-OR, and is now codified at Article 808.A. of the Administrative Code of Allegheny County; and
WHEREAS, the second new tax, imposed as a two dollar ($2.00) per day tax upon the rental of certain motor vehicles within the County, was signed by the Chief Executive on December 10, 2007 as Ordinance 55-07-OR, and is now codified at Article 808.B of the Administrative Code of Allegheny County; and
WHEREAS, Article VII, Section 7.e. of the Home Rule Charter of Allegheny County expressly states that "[i]f at any time during the fiscal year it appears probable to the Chief Executive that the revenues or fund balances available will be insufficient to finance expenditures for which appropriations have been authorized, the Chief Executive shall report this to County Council in writing", together with any remedial actions taken and recommendations for additional steps; and
WHEREAS, in addition to reiterating the requirement of Article VII, Section 7.e. as they relate to the Chief Executive, ยง5-801.10 of the Administrative Code of Allegheny County further requires that "[t]he Director of the Department of Budget and Finance shall prepare and supply to the Manager, Chief Executive and County Council, the independently elected officers and Courts such information as will enable [them] to keep currently acquainted with the financial conditions and prospective receipts and expenditures...
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