Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3919.501. Definitions

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

“Baseline tax amount.”  The average of taxes referred to in section 504(7)(i)  1 paid to the Commonwealth in 1996, 1997 and 1998.

“Contracting authority.”  An authority created pursuant to the act of May 2, 1945 (P.L. 382, No. 164),  2 known as the Municipality Authorities Act of 1945, for the purpose of constructing or renovating a facility or other authority established under the laws of this Commonwealth which is eligible to apply for and receive redevelopment assistance capital grants under Chapter 3   3 under a contract with the office to receive Commonwealth grants under this chapter.

“Contracting municipality.”  A city, county, township, town or borough which contracts with the office to receive Commonwealth funds to construct or renovate a facility.

“Facility.”  A stadium, arena or other place owned or leased by a professional sports organization at which a professional athletic event is conducted in the presence of individuals who pay admission to view the event.  The term includes a facility to be constructed as well as an existing facility.

“Office.”  The Office of the Budget.

“Professional sports organization.”  A sole proprietorship, corporation, limited liability company, partnership or association that:

(1) owns a professional major league baseball or national football franchise;  and

(2) conducts professional athletic events of the franchise at a facility.