§ 60.16. Local Sales, Use and Hotel Occupancy Tax.
(a) General provisions.
(1) General. This section is promulgated to administer the provisions of sections 501509 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class (53 P. S. § § 12720.50112720.509) and sections 3150-B3157-B of the Second Class County Code (16 P. S. § § 6150-B6157-B).
(2) Registration. A person making a sale, rental or lease subject to tax under this section shall apply for a license on a form prescribed by the Department.
(3) Returns. The taxes collected under this section shall be reported on a return prescribed by the Department and filed under sections 217220 of the TRC (72 P. S. § § 72177220) and § 34.3 (relating to tax returns).
(4) Payment. Payment shall be made under sections 221224 of the TRC (72 P. S. § § 72217224).
(5) Imposition of tax. Unless otherwise specifically noted, Article II of the TRC (72 P. S. § § 72017281.1) and regulations thereunder apply to the taxes imposed under this section.
(6) Exemption certificates. A claim for exemption from taxes imposed under this section shall be supported by a valid Pennsylvania exemption certificate.
(7) Direct payment permit. A purchaser may use a direct payment permit issued under § 34.4 (relating to direct payment permit) in conjunction with the sales tax imposed under this section. A purchaser may not use a direct payment permit in connection with the purchase of vehicles, food and beverages or hotel occupancies.
(8) Local tax. The term local tax means sales, use or hotel occupancy tax imposed by a county of this Commonwealth or the city of Philadelphia and administered by the Department.
(9) State tax. The term State tax means sales, use or hotel occupancy tax imposed by Article II of the TRC.
(10) Local sales and use tax. For purposes of this section, the local sales tax is
the tax which is collected by the vendor and the local use tax is the tax payable if the vendor is not required or fails to collect the proper amount of local sales tax.
(11) Point of sale. Local sales tax is imposed at the point of sale. A sale of property or a service delivered to a location within this Commonwealth is deemed to occur at the place of business of the retailer. A sale of property or a service delivered by the retailer or its agent to an out-of-State destination is subject to neither the State nor the local tax. The local tax is in addition to the State tax if a sale is deemed to have occurred in a taxable county. There are no transactions which are only subject to the local tax.
(12) Tax bracket schedule. The 1% local sales and use tax is computed in accordance with the following bracket schedule:
(i) Purchase price Tax
50¢ or less 0
51¢ but less than $1.51 1¢
$1.51 but less than $2.51 2¢
$2.51 but less than $3.51 3¢
$3.51 but less than $4.51 4¢
$4.51 but less than $5.51 5¢
$5.51 but less than $6.51 6¢
$6.51 but less than $7.51 7¢
$7.51 but less than $8.51 8¢
$8.51 but less than $9.51 9¢
$9.51 but less than $10.01 10¢
(ii) The tax on purchases in excess of $10 is 1% of each $10 of the purchase price plus the bracket charge on a fractional part of a $10 increment under subparagraph (i).
(13) Taxable county. A county or the city of Philadelphia which has adopted the local tax.
(14) Nontaxable county. A county which has not adopted the local tax.
(15) Effective date of local tax.
(i) The effective dates of the local tax in counties that have adopted the local tax are as follows: