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An Ordinance amending the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.B, "Rental Vehicle Taxation," §5-808.B.02 in order to provide for a uniform one percent (1%) discount for early remittance of tax amounts due and owing to the County by vehicle rental companies.
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Whereas, under Act 44 of 2007, the Pennsylvania General Assembly and Governor have empowered Counties of the Second Class to impose a tax on rental of certain vehicles within the County in order to generate revenue to support transit; and
Whereas, in 2007, Allegheny County levied a tax on rental vehicles in accordance with the provisions of Act 44; and
Whereas, the Code provisions levying the tax currently make no provision for a discount on the amounts due and owing to the County by Rental Vehicle Companies in the event that they pay such amounts in advance of the due date established by the Tax Collector; and
Whereas, it is the desire of Council to provide such an incentive for early remittance;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. . Amendment of the Code
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.B, entitled "Rental Vehicle Taxation," §5-808.B.02 is hereby amended as follows:
§5-808.B.02. Imposition of the Allegheny County Alcoholic Drink Tax.
A. There is hereby imposed an excise tax on the rental of rental vehicles in the County of Allegheny during Tax Year 2008, or any part thereof, and for each tax year thereafter. For purposes of this section, the rental of a rental vehicle in the County of Allegheny occurs whenever a person enters into a contract for and/or takes possession of a rental vehicle in the County of Allegheny from a vehicle rental company.
B. The tax imposed by this article shall be collected by a vehicle rental company at the time a rental vehicle is rented by that vehicle rental company, and shall...
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