the taxes under subsection (b)(1)(i) and (ii).
(b) Taxes.--
(1) A county [of the second class] may, [by ordinance,]
as permitted under subsection (a), impose any of the
following taxes:
(i) A tax on the sale at retail of liquor and malt
and brewed beverages within the county. The ordinance
shall be modeled on the act of June 10, 1971 (P.L.153,
No.7), known as the First Class School District Liquor
Sales Tax Act of 1971, and the rate of tax authorized
under this subparagraph may not exceed the rate
established under that act.
(ii) An excise tax on each renting of a rental
vehicle in the county. The rate of tax authorized under
this subparagraph may not exceed the rate established
under section 2301(e) of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971. As used in
this subparagraph, the term "rental vehicle" has the
meaning given to it in section 1601-A of the Tax Reform
Code of 1971.
(iii) A tax upon a transfer of real property or an
interest in real property within the limits of the
county, regardless of where the instruments making the
transfers are made, executed or delivered or where the
actual settlements on the transfer take place, to the
extent that the transactions are subject to the tax
imposed by Article XI-C of the Tax Reform Code of 1971. A
tax imposed under this subparagraph shall not exceed 0.5%
of rate limitations provided by sections 307, 311 and 320
of the act of December 31, 1965 (P.L.1257, No.511), known
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