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An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," through the creation of a new Article 808, entitled "Taxation," in order to require the approval of a referendum by the electors of the County prior to the implementation of any new system of taxation or the alteration of any rate of taxation within Allegheny County.
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WHEREAS, the possibility exists that Allegheny County's system of taxation is about to be significantly altered pursuant to the General Assembly and Governor authorizing the collection of two new taxes by the County; and
WHEREAS, this possibility has generated a great deal of discussion among the County's residents regarding the need for new taxes or the amount of any new taxes levied; and
WHEREAS, taxation is a fundamentally important issue for any government entity and its residents; and
WHEREAS, the widespread effect of any change in the system of taxation for Allegheny County mandates that the broadest consensus possible be reached among the County's residents with regard to making such a change;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," is hereby amended through the creation of a new Article 808, entitled "Taxation," and comprised of the following new section:
Article 808
Taxation
ยง5-808.01-1. Referendum
Any ordinance which implements a new tax or which changes the rate of taxation on any subject of taxation authorized by law from the rate of taxation levied during the prior fiscal year shall be enacted only upon:
A. The approval of a referendum authorizing such new tax or altered rate of taxation by a majority of the electors of Allegheny County; and
B. Certification of this approval by the Allegheny County Board of Elections.
SECTION 2 . Severability.
If any provision of this Ordinance shall ...
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