Section 895.1003 - Special taxing authority(a)Imposition of tax.--(1) A city of the first class may elect to impose a tax on the "sale at retail" of "tangible personal property" or services or "use" of "tangible personal property" or services "purchased at retail," as defined in section 201 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.(2) The tax imposed under this section shall be in addition to the tax authorized under section 503(a) and (b) 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.(3) The tax authorized under this subsection shall not be levied, assessed and collected upon the occupancy of a room in a hotel in the city of the first class.(4) This subsection shall expire July 1, 2014.(5) Notwithstanding paragraph (4), all tax imposed under this subsection on sales or uses occurring before July 1, 2014, shall be paid to and received by the Department of Revenue and, along with interest and penalties, less any refunds and credits paid, shall be credited to the local sales and use tax fund created under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. Money in the fund shall be disbursed as provided in section 509 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.(b)Rate.--The tax authorized under subsection (a) shall be imposed and collected at the rate of 1% and shall be computed as set forth in section 503(e)(2) of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.(c)Collection.--The tax authorized under subsection (a) shall be administered, collected, deposited and disbursed in the same manner as the tax imposed under Chapter 5 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class and the situs of the tax shall be determined in accordance with the Pennsylvania Intergovernmental Cooperation Authority Act and Article II-A of the Tax Reform Code of 1971. The Department of Revenue shall use the money received by the Department of Revenue from the tax authorized under Chapter 5 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class to cover costs for the administration of the tax authorized under subsection (a). The Department of Revenue shall not retain any additional amounts for the cost of collecting the tax authorized under subsection (a). No additional fee shall be charged for a license or license renewal other than the license or renewal fee authorized and imposed under Article II of the Tax Reform Code of 1971.(d)Municipal action.--In order to impose the tax, the governing body of the city shall adopt an ordinance stating the tax rate. The ordinance may be adopted prior to the effective date of this subsection. The ordinance shall be effective no earlier than 20 days after the adoption of the ordinance or 20 days after the effective date of this section, whichever is later. A certified copy of the city ordinance shall be delivered to the Department of Revenue within ten days prior to or after the effective date of the ordinance. A certified copy of an ordinance to repeal the tax authorized under subsection (a) shall be delivered to the Department of Revenue at least 30 days prior to the effective date of repeal.(e)Use of tax receipts.--All money received by the city from the levy, assessment and collection of the tax authorized under subsection (a) may only be used for the following purposes: (1) To pay any amounts of the city's minimum municipal obligation required under section 302, including amounts deferred under section 1002(c) and interest accrued on deferred amounts when the amounts are due in any plan year.(2) To reimburse the city for payments of the minimum municipal obligation for fiscal year 2009-2010 and any fiscal year during which the tax is imposed made by the city from sources other than the tax authorized under subsection (a). No tax receipts shall be used to reimburse the city of the first class for any contribution to the city minimum municipal obligation made prior to fiscal year 2009-2010.(f)Certification of continued necessity.--On or before June 30 of each year beginning in 2010 and ending in 2013, the mayor of a city imposing a tax authorized under subsection (a) shall submit a certification to the chair and minority chair of the appropriations committee of the senate, the chair and minority chair of the finance committee of the senate, the chair and minority chair of the appropriations committee of the house of representatives and the chair and minority chair of the finance committee of the house of representatives stating that imposition of the tax imposed under subsection (a) is necessary to implement the financial plan of the city as submitted by the city to the pennsylvania intergovernmental cooperation authority pursuant to section 209(e) of the Pennsylvania Intergovernmental Cooperation Authority Act for cities of the first class. The certification required by this subsection shall be available for inspection by the public. 1984, Dec. 18, P.L. 1005, No. 205, § 1003, added 2009, Sept. 18, P.L. 396, No. 44, § 18, imd. effective.