PRINTER'S NO. 3452
No. 2539 Session of 1998
INTRODUCED BY LESCOVITZ, APRIL 22, 1998
REFERRED TO COMMITTEE ON URBAN AFFAIRS, APRIL 22, 1998
AN ACT
1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2 as amended, "An act relating to counties of the second class
3 and second class A; amending, revising, consolidating and
4 changing the laws relating thereto," requiring refund
5 procedures for erroneously collected county sales and use
6 tax.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 3152-B of the act of July 28, 1953
10 (P.L.723, No.230), known as the Second Class County Code, added
11 December 22, 1993 (P.L.529, No.77), is amended by adding a
12 subsection to read:
13 Section 3152-B. Imposition.--* * *
14 (f) Within ninety (90) days of the effective date of this
15 subsection, the governing body of the county shall propose and
16 within sixty (60) days of that proposal, enact an amendment to
17 the ordinance imposing the tax that will provide a procedure for
18 the refund of the county sales tax improperly collected for
19 sales and services furnished outside the geographical boundaries
1 of the county of the second class. The procedure shall require
2 that upon receipt of a petition requesting a refund of the
3 county sales and use tax imposed under this section, the
4 governing body of the county shall affirmatively prove by means
5 of geographical metes and bounds descriptions that the
6 petitioner is a resident of the county of the second class. The
7 governing body of the county may use postal zip codes as an
8 element of proof of county residency, Provided, however, That
9 the governing body of the county shall not use those postal zip
10 codes which cross over the boundary of a county of the second
11 class and any county adjacent to a county of the second class.
12 Section 2. This act shall take effect July 1, 1998.
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