Pennsylvania Statutes Title 16 P.S. Counties § 6171-B. Tax relief and use of disbursements

(a)(1) The county and the city shall utilize the disbursements received from the State Treasurer under section 3157-B(b)  1 in the first full calendar year in which the disbursements are received for the reduction of local taxes.

(2) Effective January 1 of the first full calendar year in which disbursements are received pursuant to section 3157-B(b), the county and the city shall repeal any tax imposed upon personal property.

(3) Effective January 1 of the first full calendar year in which disbursements are received pursuant to section 3157-B(b), the city shall reduce to an amount not to exceed five per centum (5%) the tax on admissions to places of amusement, athletic events and the like and on motion picture theaters.

(3.1) Notwithstanding the provisions of any other act, the city shall use two-thirds of the nonresident sports facility usage fee collected pursuant to the act of December 31, 1965 (P.L. 1257, No. 511),  2 known as “The Local Tax Enabling Act,” to reduce the amount of tax on admissions to places of amusement that are involved with performing arts for which the net proceeds therefrom inure to the benefit of an institution of purely public charity. In reducing the rate of the tax pursuant to this provision, the city shall not establish a rate that exceeds two and one-half per centum (2.5%). If the city cannot impose and collect a nonresident sports facility usage fee pursuant to “The Local Tax Enabling Act,” the city shall not establish a rate that exceeds five per centum (5%).

(4) The county and the city shall utilize all or a portion of revenues remaining from disbursements received pursuant to section 3157-B(b) after reducing taxes as provided by clauses (1) and (2) for the implementation of one of the following:

For purposes of this clause, “longtime owner-occupant” shall mean any person who for at least ten continuous years has owned and has occupied a dwelling place within the county as a principal residence and domicile, or any person who for at least five years has owned and occupied a dwelling within the county as a principal residence and domicile if that person received assistance in the acquisition of the property as part of a government or nonprofit housing program.

(5) The county may establish installment payment programs for payment of the property taxes by taxpayers who participate in county programs for real property tax relief as provided by subsection (a)(4).

(b)(1) Municipalities other than the county and the city shall utilize at least two-thirds of the disbursements received under section 3157-B(b) for the reduction of local taxes.

(2) Municipalities other than the county and the city shall utilize all or a portion of disbursements received for the purpose of reducing local taxes for the implementation of programs for real property tax relief. Such programs may consist of a program as provided by subsection (a)(4), a program for property tax rebate or rent rebate in lieu of property taxes modeled after the “Senior Citizens Rebate and Assistance Act,” a reduction in the millage rate across all properties or a combination of the foregoing.

(3) Municipalities in counties of the second class, other than the county and the city, which do not impose a tax upon personal property on the effective date of this amendatory act are prohibited from imposing such a tax thereafter.