Authorizes, under certain circumstances, the reimbursement of costs incurred by certain counties related to certain activities that are subject to the excise tax on live entertainment.

AN ACT relating to taxation; authorizing, under certain circumstances, the reimbursement of costs incurred by certain smaller counties related to certain activities provided by a tax-exempt organization or nonprofit corporation that are subject to the excise tax on live entertainment; and providing other matters properly relating thereto.