Section 3000.3061 - Increase in rate of hotel tax in central county(a) The rate at which the tax imposed by section 1970.2 of the act of July 28, 1953 (P.L. 723, No. 230), known as the "Second Class County Code," is collected is hereby increased by two per centum to a rate of seven per centum, subject to adjustment as provided insection 3054(i) , for the period provided in subsection (c). Following the end of the period provided in subsection (c), that tax shall be collected at the rate in effect immediately prior to the effective date of this article.(b) Words used in this section that are not otherwise defined in this act but are defined in section 1970.2 of the "Second Class County Code" shall have the meanings ascribed to them in that section of that act.(c) The increased tax rate required by this section shall apply to and be collected only on rentals of a room or rooms to accommodate transients that occur during the period from September 1, 1997, through the earliest of: (1) February 28, 1999, if the auditorium authority has not, in the period between June 18, 1997 and February 28, 1999, issued any bonds that are secured by the increased tax revenues to be collected pursuant to sections 3061 through 3064 and are for the purpose of financing the costs of any of the activities described in subsection (d);(2) the date on which all bonds issued by the auditorium authority that are secured by the increased tax revenues to be collected pursuant to sections 3061 through 3064 and are for the purpose of financing construction of the convention center have been retired in full; or(d) The incremental additional revenues received from the tax increase provided for in this section shall be distributed as follows: (1) One-third of the incremental additional tax revenues collected by hotels located within a municipality other than the central city that at the time receives revenues under section 1970.2(b.1)(2) of the "Second Class County Code" shall be returned to that municipality and otherwise handled in the same fashion as if the incremental additional revenues returned to the municipality under this clause were part of the base revenues disbursed to it under that section.(2) All other incremental additional revenues shall be deposited by the treasurer of the central county with the treasurer of the auditorium authority, who shall deposit them in a special fund to be used solely for the following purposes: (i) For project design and property acquisition in connection with construction of the convention center until the cost of those phases has been completely paid or full funding for those phases from whatever source has been committed.(ii) Following completion of the purpose described in subclause (i), for the costs of constructing the convention center.(e) No moneys may be disbursed under subsection (d)(2)(i) for project design purposes without the approval of the design commission established under section 3062. 1955, August 9, P.L. 323, No. 130, § 3061, added 1997, June 18, P.L. 179, No. 18, § 4, imd. effective.