Pennsylvania Statutes Title 53 Pa.C.S.A. Municipalities Generally § 8602. Local financial support

(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),  1 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)  2 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  3 of the Tax Reform Code of 1971.