Section 3000.3052 - Imposition of additional sales and use taxes(a) If the electorate in a particular county approves the referendum provided for in section 3054 levying the taxes authorized in this section, there shall be levied, assessed and collected upon each separate sale at retail of tangible personal property or services, as defined in Article II of the act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," within the boundaries of the participating county a tax on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth for deposit in the Regional Destination Facilities Fund and the Regional Growth Fund as provided in subsection (f).(b) In each participating county in which the electorate approves the referendum levying the tax authorized in subsection (a), there shall be levied, assessed and collected upon the use within the county of tangible personal property purchased at retail and on services purchased at retail as defined in Article II of the "Tax Reform Code of 1971" a tax on the purchase price. The tax shall be paid over to the Commonwealth by the person who makes the use for deposit in the Regional Destination Facilities Fund and the Regional Growth Fund as provided in subsection (f). The use tax imposed under this subsection shall not be paid over to the Commonwealth by any person who has paid the tax imposed by subsection (a) or who has paid the tax imposed by this subsection to the vendor with respect to the use.(c) The taxes authorized by subsections (a) and (b) shall be imposed at the rate of one-half per centum and shall be uniform, upon the same class of subjects, within the territorial limits of the participating counties.(d) The taxes imposed by subsections (a) and (b) shall be collected only on sales or uses occurring during the seven-year period from July 1, 1998, through June 30, 2005.(e) The taxes imposed under subsections (a) and (b) shall be computed in the manner set forth in section 503(e) of the act of June 5, 1991 (P.L. 9, No. 6) , known as the "Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class."(f) The taxes imposed under subsections (a) and (b) and any interest and penalties thereon shall be received by the department and paid by the State Treasurer as follows: (1) Seventy-five per centum of the taxes, interest and penalties collected in the central county shall be paid to the Regional Destination Facilities Fund and twenty-five per centum to the Regional Growth Fund.(2) Twenty-five per centum of the taxes, interest and penalties collected in each contiguous county that is a participating county shall be paid to the Regional Destination Facilities Fund and seventy-five per centum to the Regional Growth Fund.(g) The governing body of a county in which the electorate has approved a referendum levying the taxes provided for in sections 3051 through 3057 shall not be required to adopt an ordinance levying the tax. Instead, upon approval of the referendum as provided in section 3054, those taxes will be deemed to have been levied by the governing board pursuant to the requirements of sections 3051 through 3057.1955, August 9, P.L. 323, No. 130, § 3052, added 1997, June 18, P.L. 179, No. 18, § 4, imd. effective.