72 Pa. Stat. § 2263.1a

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 2263.1a - Payment of entire tax; formulae

(a) On and after the first day of January, one thousand nine hundred and forty-nine and annually thereafter, there shall be paid by the State Treasurer to the treasurers of the several municipalities and counties within the Commonwealth, and to the State Employes' Retirement Fund for State police pension and retirement purposes, the entire amount received from the two per centum tax paid upon premiums by foreign casualty insurance companies: Provided, That there shall be deducted from the entire amount now received and to be received the sum of eighty thousand dollars ($80,000) to be allocated to the Department of the Auditor General to defray costs and expenses of auditing the funds and accounts receiving disbursement from said entire amount, and the department of the Auditor General shall make such audits of the funds and accounts receiving disbursements from said entire amount. Any and all sums of said allocation not utilized in making said audits shall be returned to the General Fund for distribution in accordance with the terms of Formula 3 of the act herein amended.

(b) The amounts to be distributed shall be allocated in accordance with the following formulae:

Formula 1. Divide on January first of each year the total amount of said tax available for distribution by the population of the Commonwealth, as shown by the last official census by the United States, to determine a quotient. Multiply this quotient by the population of each participating municipality, as determined by the last preceding official United States census taken in such municipality, to determine the amount payable to the treasurer of such municipality under Formula 1.

Formula 1a. To determine the amount payable to a treasurer of any participating county, sum the amounts payable to the treasurers of all participating municipalities within the participating county; divide said sum by the total number of policemen of the participating municipalities within the participating county, to determine a quotient. Multiply this quotient by the number of policemen of the participating county.

Formula 2. Add the amounts payable to the treasurers of the participating municipalities under Formula 1 and the amounts payable to the treasurers of the participating counties under Formula 1a, and divide the total by the sum of the number of policemen in all the said municipalities and the number of policemen in all the said counties, to determine a quotient. Multiply this quotient by the number of Pennsylvania State Police to determine the amount payable to the State Employes' Retirement Fund under Formula 2.

Formula 3. Divide the balance of the tax available for distribution not allocated under Formulae 1, 1a and 2 by the total number of policemen of the participating municipalities, participating counties and the Pennsylvania State Police, to determine a quotient. Multiply this quotient by the number of policemen of each participating municipality to determine the amount payable to the treasurer of such municipality under Formula 3. Multiply the same quotient by the number of policemen of each participating county to determine the amount payable to the treasurer of such county under Formula 3. Multiply this same quotient by the number of State Police, to determine the amount payable to the State Employes' Retirement Fund under Formula 3.

(c) The following formulae illustrate the application of the foregoing methods of calculation wherein:

"a" shall mean the total amount of tax for allocation;

"b" shall mean the population of the Commonwealth;

"c" shall mean the population of any municipality;

"d" shall mean an amount payable to any municipal treasurer under Formula 1;

"d1" shall mean total of amounts payable to all municipal treasurers under Formula 1;

"e" shall mean number of policemen in all participating municipalities;

"f" shall mean number of State police;

"g" shall mean an amount payable to the State Retirement Fund under Formula 2;

"h" shall mean number of policemen in any participating municipality;

"i" shall mean an amount payable to any municipal treasurer under Formula 3;

"i1" shall mean total of amounts payable to all municipal treasurers under Formula 3;

"k" shall mean an amount payable to the State Retirement Fund under Formula 3;

"ci" shall mean the population of all participating municipalities within any participating county;

"hi" shall mean the number of policemen of all participating municipalities within the participating county;

"n" shall mean the number of policemen of any participating county;

"n1" shall mean the number of policemen of all participating counties;

"p" shall mean the amount payable to participating county under Formula 1a;

"p1" shall mean total of amounts payable to all county treasurers under Formula 1a;

"m" shall mean the amount payable to any county treasurer under Formula 3;

"m1" shall mean total of amounts payable to all county treasurers under Formula 3;

1.	a/b x c = d
1a.	p = (a x n x ci)/(b + hi)
2.	(d1 + p1)/(e + n1) x f = g
3.	((a - (d1 + p1 + g))/(e + f + n1)) x h = i
	((a - (d1 + p1 + g))/(e + f + n1)) x f = k
	((a - (d1 + p1 + g))/(e + f + n1)) x n = m

To prove d1 + p1 + g + i1 + k + m1 = a

(d) All moneys paid to the treasurer of any municipality or county shall be forthwith paid, or credited, to the pension or retirement fund, or the premium on the pension annuity contract, as the case may be, to provide pension retirement or disability benefits for the policemen of such municipality or county, or the dependents of such policemen. All moneys paid into the State Employes' Retirement Fund shall be credited, in equal proportions, to the State annuity accounts of the members of the State Police who are contributing members to such fund.

(e) Warrants for the above purposes shall be drawn by the Auditor General, payable to the treasurers of the several participating municipalities, participating counties, and to the State Employes' Retirement Fund, in accordance with this act.

72 P.S. § 2263.1a

1943, May 12, P.L. 259, § 1. Amended 1945, April 6, P.L. 160, § 1; 1947, June 20, P.L. 720, § 1; 1949, May 27, P.L. 1901, § 1. Renumbered as § 2 and reenacted and amended 1951, May 10, P.L. 250, § 1. Amended 1951, July 19, P.L. 1127, § 2; 1957, June 10, P.L. 289, § 1; 1963, Aug. 14, P.L. 1120, § 1.