PRIOR PRINTER'S NOS. 379, 1099, 1197 PRINTER'S NO. 1229
No. 366 Session of 1999
INTRODUCED BY ARMSTRONG, FEBRUARY 11, 1999
SENATE AMENDMENTS TO HOUSE AMENDMENTS, JUNE 14, 1999
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2 as amended, "An act relating to counties of the third,
3 fourth, fifth, sixth, seventh and eighth classes; amending,
4 revising, consolidating and changing the laws relating
5 thereto; and providing for regional renaissance initiatives,"
6 further providing for the definition of "county" for
7 authorization of excise tax; AUTHORIZING THE IMPOSITION OF A <--
8 HOTEL TAX; authorizing counties of the first class to impose
9 an excise tax on vehicle rentals; authorizing county control <--
10 of certain waste facilities; and providing for establishment
11 of a commission on the status of women.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The title of the act of August 9, 1955 (P.L.323,
15 No.130), known as The County Code, amended June 18, 1997
16 (P.L.179, No.18), is amended to read:
17 AN ACT
18 Relating to counties of the first, third, fourth, fifth, sixth,
19 seventh and eighth classes; amending, revising, consolidating
20 and changing the laws relating thereto; relating to
21 imposition of excise taxes by counties, including authorizing
22 imposition of an excise tax on the rental of motor vehicles
1 by counties of the first class; and providing for regional
2 renaissance initiatives.
3 Section 2. The definition of "county" in section 1770.2(f)
4 of the act, amended June 18, 1998 (P.L.619, No.79), is amended
5 to read:
6 Section 1770.2. Authorization of Excise Tax.--* * *
7 (f) As used in this section, the following words and phrases
8 shall have the meanings given to them in this subsection:
9 * * *
10 "County." Any county which is on the effective date of this
11 act a county of the third class having a population under the
12 1990 Federal Decennial Census in excess of 337,000 residents,
13 but less than 341,000 residents, or a county of the third class
14 having a population under the 1990 Federal Decennial Census in
15 excess of 374,000 residents, but less than 380,000 residents, or
16 a county of the third class having a population under the 1990
17 Federal Decennial Census in excess of 415,000 residents, but
18 less than 500,000 residents, or a county of the fourth class
19 having a population under the 1990 Federal Decennial Census in
20 excess of 159,000 residents, but less than 175,000 residents, or
21 a county of the fifth class having a population under the 1990
22 Federal Decennial Census in excess of 123,000 residents, or a
23 county of the fifth class having a population under the 1990
24 Federal Decennial Census in excess of 117,000 residents, but
25 less than 121,050 residents, or a county of the sixth class
26 having a population under the 1990 Federal Decennial Census in
27 excess of 87,000 residents.
28 * * *
29 Section 3. The act is amended by adding sections A SECTION <--
30 to read:
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1 Section 1770.5. Authorization of Two Per Centum Hotel Tax.--
2 (a) The county commissioners of any county of the third class
3 having a population under the 1990 Federal Decennial Census in
4 excess of 237,000 residents, but less than 240,000 residents may
5 impose a hotel tax not to exceed two per centum of the
6 consideration received by each operator of a hotel within the
7 county from each transaction of renting a room or rooms to
8 transients. The tax shall be collected by the operator from the
9 patron of the room or rooms and paid over to the county as
10 herein provided.
11 (b) The county commissioners may by ordinance impose
12 requirements for keeping of records, the filing of tax returns
13 and the time and manner of collection and payment of tax. The
14 county commissioners may also impose by ordinance penalties and
15 interest for failure to comply with recordkeeping, filing,
16 collection and payment requirements.
17 (c) The county commissioners of each county shall designate
18 the entity or agency responsible to collect and to enforce the
19 collection of the tax on their behalf. All revenues received
20 from the tax shall be deposited into a special fund, which is to
21 be established by the county's treasurer. The disposition of the
22 revenues from the special fund shall be as follows:
23 (1) twenty per centum of all revenues received per annum
24 shall be distributed by the treasurer to a city of the third
25 class in the county of the third class imposing the tax for the
26 appropriate and reasonable marketing and promotional expenses of
27 promoting tourism in the city of a third class and the costs
28 associated with the renovation, rehabilitation, extension,
29 furnishing, equipping, substantial repair, or construction of a
30 tourism-related facility located within the city of the third
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1 class, including for payment of the debt service on bonds issued
2 for such projects;
3 (2) ten per centum of all revenues received per annum shall
4 be distributed by the treasurer to the county commissioners who
5 may accept the funds which may be used for TOURISM AND REGIONAL <--
6 PROMOTION purposes to be determined by the county commissioners,
7 or, if the county commissioners elect not to accept the funds,
8 the funds shall be distributed by the treasurer to the TPA for
9 the appropriate and reasonable marketing and promotional
10 expenses of the TPA in promoting tourism in the county of the
11 third class imposing the tax, excluding promotion of a city of
12 the third class receiving revenues under clause (1); and
13 (3) seventy per centum of all revenue received per annum
14 shall be distributed by the treasurer to qualified authorities
15 located within the county of the third class imposing the tax,
16 for payment of the debt service on bonds issued for the
17 construction of the county regional sports facility having a
18 seating capacity of ten thousand to fourteen thousand seats,
19 which is owned, in whole or in part, or leased by the applicable
20 authority, and which is located within the county of the third
21 class imposing the tax. The following are qualified authorities
22 for purposes of this clause:
23 (i) an authority incorporated pursuant to the act of May 2,
24 1945 (P.L.382, No.164), known as the "Municipality Authorities
25 Act of 1945";
26 (ii) an industrial or commercial development authority
27 incorporated pursuant to the act of August 23, 1967 (P.L.251,
28 No.102), known as the "Economic Development Financing Law"; and
29 (iii) a redevelopment authority incorporated pursuant to the
30 act of May 24, 1945 (P.L.991, No.385), known as the "Urban
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1 Redevelopment Law."
2 (d) The treasurer of each county electing to impose the tax
3 authorized under this section shall collect the tax from the
4 entity or agency designated by the county commissioners to
5 collect and to enforce the collection of the tax and shall
6 deposit the revenues received from the tax in a special fund
7 established for that purpose.
8 (e) The tax year for a tax imposed under this section shall
9 run concurrently with the calendar year.
10 (f) As used in this section, the following words and phrases
11 shall have the meanings given to them in this subsection:
12 "Consideration." Receipts, fees, charges, rentals, leases,
13 cash, credits, property of any kind or nature, or other payment
14 received by operators in exchange for or in consideration of the
15 use or occupancy by a transient of a room or rooms in a hotel
16 for any temporary period.
17 "Debt service on bonds." Any cost related to the issuance,
18 refinancing, refunding, or payment or any other costs associated
19 with the issuance and maintenance of bonds or notes by an
20 authority or a city of the third class.
21 "Hotel." A hotel, motel, inn, guest house or other structure
22 which holds itself out by any means, including advertising,
23 license, registration with an innkeepers' group, convention
24 listing association, travel publication or similar association
25 or with a government agency, as being available to provide
26 overnight lodging or use of facility space for consideration to
27 persons seeking temporary accommodation, any place which
28 advertises to the public at large or any segment thereof that it
29 will provide beds, sanitary facilities or other space for a
30 temporary period to members of the public at large; or any place
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1 recognized as a hostelry. The term does not include any portion
2 of a facility that is devoted to persons who have an established
3 permanent residence or a college or university student residence
4 hall.
5 "Occupancy." The use or possession or the right to the use
6 or possession by any person other than a permanent resident of
7 any room in a hotel for any purpose or the right to the use or
8 possession of the furnishings or to the services accompanying
9 the use and possession of the room.
10 "Operator." An individual, partnership, nonprofit or profit-
11 making association or corporation, or other person or group of
12 persons who maintains, operates, manages, owns, has custody of
13 or otherwise possesses the right to rent or lease overnight
14 accommodations in a hotel to the public for consideration.
15 "Patron." A person who pays the consideration for the
16 occupancy of a room or rooms in a hotel.
17 "Permanent resident." A person who has occupied or has the
18 right to occupancy of a room or rooms in a hotel as a patron or
19 otherwise for a period exceeding thirty consecutive days.
20 "Room." A space in a hotel set aside for use and occupancy
21 by patrons, or otherwise, for consideration, having at least one
22 bed or other sleeping accommodation in a room or group of rooms.
23 "Tourist Promotion Agency (TPA)." An organization, agency or
24 corporation designated to be such by the board of commissioners
25 of the county in which the tax is imposed. The TPA shall be duly
26 established, designated and recognized as the county's TPA in
27 accordance with and pursuant to the act of April 28, 1961
28 (P.L.111, No.50), known as the "Tourist Promotion Law."
29 "Transaction." The activity involving the obtaining by a
30 transient or patron of the use or occupancy of a hotel room from
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1 which consideration is payable to the operator under an express
2 or an implied contract.
3 "Transient." An individual who obtains accommodation in a
4 hotel by means of registering at the facility for the temporary
5 occupancy of a room for the personal use of the individual by
6 paying a fee to the operator.
7 Section 1976. County Control of Certain Waste Facilities.-- <--
8 (a) The county commissioners of a host county may deny any
9 permit or permit modification for a facility located in the
10 county, except as provided in subsection (b).
11 (b) (1) The host county may not deny a permit or permit
12 modification of a facility located in the county if the
13 department determines that there is a public need for the
14 additional capacity contained within that permit or permit
15 modification. The public need for additional capacity shall be
16 determined by the department, at least every three years, by
17 totaling the available disposal capacity within that region. If
18 the total disposal capacity within that region is at or below
19 the two-year capacity, the department may issue a certificate of
20 public need which shall override any host county denials of
21 permits or permit modifications.
22 (2) The department may issue permits and permit
23 modifications within that region until such time as the
24 permitted capacity within that region reaches the seven-year
25 capacity.
26 (c) (1) If the department determines to issue a certificate
27 of public need under subsection (b), the department shall
28 conduct at least one public hearing in the host county before
29 the permit or permit modification is approved. The public
30 hearing shall be scheduled with a minimum of thirty days' public
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1 notice prior to the hearing date. A comment period of not less
2 than sixty days shall be provided to accept written comments on
3 the permit or permit modification.
4 (2) At the public hearing, the department shall present
5 information, including, but not limited to:
6 (i) The nature of the proposed facility.
7 (ii) The site of the proposed facility or expansion of
8 existing facility.
9 (iii) The potential generators of waste.
10 (iv) The life expectancy of the proposed facility or
11 expansion of existing facility.
12 (v) An explanation of the host county's rights with regard
13 to abatement of nuisances at the facility, including, but not
14 limited to, traffic problems, litter, odors, noise, dust or
15 other nuisances that may emanate from the facility or that may
16 increase daily volume at the facility.
17 (d) Definitions.--As used in this section, the following
18 words and phrases shall have the meanings given to them in this
19 subsection:
20 "Daily volume." The amount of solid waste actually disposed
21 of each day at a facility.
22 "Department." The Department of Environmental Protection of
23 the Commonwealth.
24 "Facility." A municipal waste landfill,
25 construction/demolition waste landfill, resource recovery
26 facility or commercial residual waste disposal facility.
27 "Host county." A county within which a facility is located
28 or proposed to be located or has been permitted but not
29 constructed.
30 "Permitted daily volume." The amount of solid waste
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1 permitted by the Department of Environmental Protection to be
2 disposed of at a facility each day.
3 "Region." The geographical area designated by the Department
4 of Environmental Protection for each of its regional field
5 operations.
6 Section 4. Articles XIX and XXIII of the act are amended by
7 adding subdivisions to read:
8 (z.2) Commission on Women
9 Section 1999i. Commission on the Status of Women.--The board
10 of commissioners in any county may establish a commission on the
11 status of women.
12 (m) Tax for Capital Costs Retirement
13 Section 2398. Authorization of Vehicle Rental Tax by Cities <--
14 COUNTIES of the First Class.--(a) Notwithstanding any provision <--
15 of this act or any law to the contrary, each county of the first
16 class is hereby authorized to impose an excise tax on the rental
17 of a rental vehicle in that county. IF THE COUNTY IS COTERMINOUS <--
18 WITH A CITY OF THE FIRST CLASS, IMPOSITION OF THE TAX IN THAT
19 COUNTY, IF ANY, SHALL BE BY THAT CITY. The tax may be imposed on
20 any person renting a rental vehicle at a rate of up to two per
21 centum of the purchase price of the rental. For purposes of this
22 section, the situs of a THE rental OF THE vehicle is the place <--
23 where the renter takes possession of the rental vehicle.
24 (b) All of the proceeds of the vehicle rental tax shall be
25 dedicated solely to the payment of the costs of capital
26 projects, which costs may include, without limitation, lease
27 payments or service agreements with authorities for capital
28 projects and debt service on bonds issued for capital projects
29 EXCEPT THAT IN NO EVENT SHALL ANY OF THE PROCEEDS OF THE TAX <--
30 AUTHORIZED BY THIS SECTION BE USED TO FUND A FACILITY, AS
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1 DEFINED IN SECTION 501 OF THE ACT OF FEBRUARY 9, 1999 (P.L.1,
2 NO.1), KNOWN AS THE "CAPITAL FACILITIES DEBT ENABLING ACT,"
3 WHICH HAS A SEATING CAPACITY IN EXCESS OF TWENTY-FIVE THOUSAND
4 BUT NOT MORE THAN SIXTY THOUSAND AND AS TO WHICH THE TOTAL
5 PROJECT COSTS, AS VERIFIED BY THE OFFICE OF THE BUDGET UNDER
6 SECTION 1616.2-B OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176),
7 KNOWN AS "THE FISCAL CODE," EXCEED TWO HUNDRED SEVENTY-FIVE
8 MILLION DOLLARS ($275,000,000). The Commonwealth does hereby
9 pledge to and agree with any person, firm or corporation
10 subscribing to or acquiring bonds issued by the county, city or
11 an authority to finance a capital project for which the tax was
12 dedicated that the Commonwealth itself will not repeal this
13 authorization or reduce the rate of tax authorized under this
14 section until all such bonds, together with the interest
15 thereon, have been paid or provision for such payment shall have
16 been made, nor shall a county or city of the first class
17 imposing such tax and dedicating such tax as provided in this
18 section be permitted to repeal such tax or to reduce the rate of
19 such tax or to revoke such dedication until all of such bonds,
20 together with interest thereon, shall have been paid or
21 provision for such payment shall have been made. Payments by a
22 county or a city of the first class under any lease or service
23 agreement as hereinabove described shall not constitute debt of
24 the Commonwealth or of a county or city of the first class.
25 (c) The vehicle rental tax shall be collected by each
26 vehicle rental company in the county or city imposing the tax.
27 The tax shall be collected at the time the rental vehicle is
28 rented by that vehicle rental company and shall be remitted by
29 the vehicle rental company to the county or city that imposed
30 the tax in accordance with rules and regulations established by
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1 the county or city or the tax collection agencies of that county
2 or city for collection and remittance of the tax. Any person
3 required to collect or pay over any tax authorized by this
4 section and who fails to collect or pay over any such tax shall
5 be liable for the full amount of such tax, including any
6 interest or penalties which may be imposed by a county or city
7 of the first class.
8 (d) The county or city and its tax collection agencies are
9 authorized to promulgate and enforce rules and regulations not
10 inconsistent with the provisions of this section relating to any
11 matter or thing pertaining to the collection, administration and
12 enforcement of the provisions of this section.
13 (e) Definitions.--As used in this section, the following
14 words and phrases shall have the meanings given to them in this
15 subsection:
16 "Rental vehicle" shall mean a private passenger motor vehicle
17 designed to transport fifteen or fewer passengers, or a truck,
18 trailer or semitrailer used in the transportation of property
19 other than commercial freight, that is rented without a driver,
20 is part of a fleet of five or more rental vehicles that is ARE <--
21 used for that purpose and owned or leased by the same person or
22 entity, and is rented for a period of twenty-nine or fewer
23 consecutive days.
24 "Vehicle rental company" shall mean any business entity
25 engaged in the business of renting motor vehicles in this
26 Commonwealth.
27 Section 5. This act shall take effect immediately.
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