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An Ordinance amending the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.A, to comply with recent amendments made by the Pennsylvania General Assembly to Article II of the Act of March 4, 1971 (P.L. 6, No.2), known as the Tax Reform Code of 1971.
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Whereas, the maintenance and funding of a transit system is vital to the economic prosperity of the Allegheny County region and all of its residents; and
Whereas, Act 44 of 2007, 53 Pa. C. S. A. § 6201 (Act 44) authorized Allegheny County to obtain financial support for transit systems by imposing a tax on the sale at retail of liquor and malt and brewed beverages within the County; and
Whereas, on December 4, 2007, Allegheny County Council, acting pursuant to Act 44, approved a bill enacting an ordinance imposing a tax on the sale at retail of liquor and malt and brewed beverages within the County to be effective on January 1, 2008; and
Whereas, County Ordinance No. 54-07 OR, which is codified in the County’s Code of Ordinances as Article 808A of the County’s Administrative Code, § § 5-808A.01-.08, (“County Drink Tax”) provided for the rate of taxation on the sale at retail of liquor and malt and brewed beverages within the County at the rate of ten percent (10%), the maximum rate allowed under Act 44; and
Whereas, on December 2, 2008, County Council approved a bill amending the County Drink Tax to reduce the rate of taxation from ten percent (10%) to seven percent (7%) effective on January 1, 2009; and
Whereas, the Pennsylvania General Assembly recently enacted House Bill No. 262, now known as Act 13 of 2019 (Act 13), amending Article II of the Act of March 4, 1971 (P.L. 6, No.2), known as the Tax Reform Code of 1971, to enable the Commonwealth to impose and collect a tax on sales of malt or brewed beverages sold by a manufacturer of malt or brewed beverages directly to the ultimate consumer for consumption on or off the manufacturer’s premises; an...
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