Pennsylvania § 17152 - Imposition of additional sales and use taxes.

§ 17152. Imposition of additional sales and use taxes.

(a) Tax.--A county shall levy, assess and collect a tax on the purchase price upon each separate sale at retail of tangible personal property or services, as defined in Article II of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, within the boundaries of the participating county in which the electorate has approved the referendum provided under section 17154 (relating to referenda levying additional taxes). The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth for deposit in the Regional Destination Facilities Fund and the Regional Growth Fund as provided in subsection (f).

(b) Use tax.--In each participating county in which the electorate approves the referendum levying the tax authorized under subsection (a), a tax shall be levied, assessed and collected upon the use within the county of the purchase price of tangible personal property purchased at retail and on services purchased at retail as defined in Article II of the Tax Reform Code of 1971. The tax shall be paid to the Commonwealth by the individual who makes the use for deposit in the Regional Destination Facilities Fund and the Regional Growth Fund as provided in subsection (f). The use tax imposed under this subsection may not be paid to the Commonwealth by an individual who has paid the tax imposed under subsection (a) or who has paid the tax imposed by this subsection to the vendor with respect to the use.

(c) Rate of tax.--The taxes authorized under subsections (a) and (b) shall be imposed at the rate of 0.5% and shall be uniform, upon the same class of subjects and within the territorial limits of the participating counties.

(d) Seven-year period.--The taxes imposed under subsections (a) and (b) shall be collected only on sales or uses occurring during the seven-year period from July 1, 1998, through June 30, 2005.

(e) Computation.--The taxes imposed under subsections (a) and (b) shall be computed in the manner set forth in section 503(e) of the act of June 5, 1991 (P.L.9, No.6), known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.

(f) Disbursements.--The taxes imposed under subsections (a) and (b) and any interest and penalties on the taxes shall be received by the department and paid by the State Treasurer as follows:

(1) Seventy-five percent of the taxes, interest and penalties collected in the central county shall be paid to the Regional Destination Facilities Fund and 25% to the Regional Growth Fund.

(2) Twenty-five percent of the taxes, interest and penalties collected in each contiguous county that is a participating county shall be paid to the Regional Destination Facilities Fund and 75% to the Regional Growth Fund.

(g) Levying of the tax.--The governing body of a county in which the electorate has approved a referendum levying the taxes provided for in this subchapter may not be required to adopt an ordinance levying the tax. Upon approval of the referendum provided under section 17154, taxes approved by the referendum under this subchapter shall be deemed levied by the governing board under this subchapter.

Cross References. Section 17152 is referred to in sections 17121, 17154, 17171 of this title.