1b5d21df_PA_100___General_Requirements__REQUIREMENTS
[TAXES AND SERVICES] PUBLIC TRANSPORTATION ASSISTANCE TAX IS A TAX OR FEE IMPOSED ON EACH SALE IN PENNSYLVANIA OF NEW TIRES FOR HIGHWAY USE, ON THE LEASE OF MOTOR VEHICLES, AND ON THE RENTAL OF MOTOR VEHICLES. THE TAX IS ALSO LEVIED ON THE STATE TAXABLE VALUE OF UTILITY REALTY OF ENTERPRISES SUBJECT TO THE PUBLIC UTILITY REALTY TAX AND ON PETROLEUM REVENUE OF OIL COMPANIES. [SECTIONS TO COMPLETE] SECTION 18 [REQUIREMENTS] 
SALES USE AND HOTEL OCCUPANCY TAX LICENSE PUBLIC TRANSPORTATION ASSISTANCE TAX
PA-100 - General Requirements
REQUIREMENTS