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An ordinance amending the definition of rental vehicle set forth in the Allegheny County Code of Ordinances, Division 1, the Allegheny County Administrative Code, Article 808.B entitled "Rental Vehicle Taxation."
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Whereas, Act 44 of 2007, which is codified at 53 Pa.C.S.A. § 8602, authorizes second class counties to impose an excise tax on each renting of a rental vehicle within that county in order to generate revenue to support transit systems; and
Whereas, acting pursuant to the legal authority provided by Act 44, Allegheny County Council passed Ordinance No. 55-07-OR/3546-07 on December 4, 2007 imposing an excise tax on each renting of a rental vehicle within the County; and
Whereas, Ordinance No. 55-07-OR/3546-07, as amended, is codified in the Allegheny County Code of Ordinances, Division 1, as part of the Allegheny County Administrative Code at Article 808.B entitled "Rental Vehicle Taxation;" and
Whereas, there is a need to clarify the definition of “rental vehicle” in the Definitions Section of Article 808B of the Administrative Code to address modes of transportation not contemplated under the original Rental Vehicle Taxation ordinance.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Incorporation of the Preamble.
The provisions set forth in the preamble to this Ordinance are incorporated by reference in their entirety herein.
Section 2. Amendment of Definition of Rental Vehicle.
The definition of the term “rental vehicle” set forth in §5-808.B.01 of the County’s Administrative Code is amended to read as follows:
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 ...
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