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An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," creating Article 808.B, "Rental Vehicle Taxation," to impose a County tax on the rental of certain motor vehicles within the County.
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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 the rental of certain motor vehicles within the County in order to generate revenue to support transit; and
Whereas, the Port Authority of Allegheny County, despite both service and staff cuts, continues to experience a budgetary shortfall that threatens the Authority's ability to provide services to the County's residents, many of whom rely upon the Port Authority as their exclusive means of transportation to and from their places of employment, medical appointments, and other vital destinations; and
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Creation of New Article 808.B.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," is hereby amended through the creation of a new Article 808.B, entitled "Rental Vehicle Taxation," and comprised of the following new sections:
ยง5-808.B.01. Definitions.
For the purposes of this Article, the following definitions shall apply, unless the context clearly indicates otherwise:
A. Tax Collector: the Allegheny County Treasurer.
B. Person: Any individual, limited partnership, partnership, limited liability company, corporation or other association.
C. Rental Vehicle: A private passenger motor vehicle designed to transport fifteen or fewer passengers, or a truck, trailer or semitrailer used in the transportation of property other than commercial freight, that is rented without a driver, is part of a fleet of five or more rental vehicles that are used for that purpose and owned or leased by the same person or entity, and is rented for a peri...
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