PRINTER'S NO. 655
No. 582 Session of 2005
INTRODUCED BY McGEEHAN, BISHOP, CALTAGIRONE, CRUZ, DALEY,
GRUCELA, HENNESSEY, JAMES, JOSEPHS, LEDERER, MANDERINO,
PISTELLA, STABACK, THOMAS, WALKO AND YOUNGBLOOD,
FEBRUARY 16, 2005
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 16, 2005
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for the Public Transportation
11 Assistance Fund.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2301 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, amended December
16 23, 2003 (P.L.250, No.46), is amended to read:
17 Section 2301. Public Transportation Assistance Fund.--(a)
18 There is hereby created a special fund in the State Treasury to
19 be known as the Public Transportation Assistance Fund. Moneys
20 deposited into the fund and interest which accrues from those
21 funds shall be used for the purposes delineated in 74 Pa.C.S. §
1 1310 (relating to distribution of funding).
2 (b) Funds received under the provisions of this section, as
3 estimated and certified by the Secretary of Revenue, shall be
4 deposited within five days of the end of each month into the
5 fund. Unless otherwise specifically noted, the provisions of
6 Article II shall apply to the fees and taxes imposed by
7 subsections [(c),] (d) and (e).
8 [(c) There is hereby imposed a fee on each sale in this
9 Commonwealth of new tires for highway use at the rate of one
10 dollar ($1) per tire. The fee shall be collected by the seller
11 from the purchaser and remitted to the Department of Revenue. No
12 exclusions or exemptions, other than those for governmental
13 entities provided under Article II, shall apply to the fees and
14 taxes imposed by this section.]
15 (d) (1) There is hereby imposed on each lease of a motor
16 vehicle subject to tax under Article II an additional tax of
17 three per cent of the total lease price charged.
18 (2) As used in this subsection on and after April 1, 1995,
19 the term "motor vehicle" does not include trucks in Class 4 or
20 higher as defined in 75 Pa.C.S. § 1916(a)(1) (relating to trucks
21 and truck tractors).
22 (e) There is hereby imposed on each rental of a motor
23 vehicle subject to tax under Article II a fee of [two dollars
24 ($2)] four dollars ($4) for each day or part of a day for which
25 the vehicle is rented.
26 Section 2. This act shall take effect immediately.
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