Bill Text: PA HB2083 | 2011-2012 | Regular Session | Introduced

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Bill Title: Amending the act of June 9, 1936 (Sp. Sess., P.L.13, No.4), entitled, as reenacted and amended, "An act imposing an emergency State tax on liquor, as herein defined, sold by the Pennsylvania Liquor Control Board; providing for the collection and payment of such tax; and imposing duties upon the Department of Revenue and the Pennsylvania Liquor Control Board," further providing for the emergency State tax on liquor.

Spectrum: Moderate Partisan Bill (Democrat 13-2)

Status: (Introduced - Dead) 2011-12-15 - Referred to LIQUOR CONTROL [HB2083 Detail]

Download: Pennsylvania-2011-HB2083-Introduced.html

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PRINTER'S NO. 2906
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2083 Session of2011
INTRODUCED BY BARBIN, BURNS, CALTAGIRONE, DALEY, DeLUCA, FABRIZIO, HALUSKA, JOSEPHS, MAHONEY, MURT, M. O'BRIEN, PRESTON, READSHAW, SIMMONS AND K. SMITH, DECEMBER 15, 2011
REFERRED TO COMMITTEE ON LIQUOR CONTROL, DECEMBER 15, 2011
AN ACT
Amending the act of June 9, 1936 (Sp. Sess., P.L.13, No.4),
entitled, as reenacted and amended, "An act imposing an
emergency State tax on liquor, as herein defined, sold by the
Pennsylvania Liquor Control Board; providing for the
collection and payment of such tax; and imposing duties upon
the Department of Revenue and the Pennsylvania Liquor Control
Board," further providing for the emergency State tax on
liquor.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2 of the act of June 9, 1936 (Sp. Sess.,
P.L.13, No.4), entitled "An act imposing an emergency State tax
on liquor, as herein defined, sold by the Pennsylvania Liquor
Control Board; providing for the collection and payment of such
tax; and imposing duties upon the Department of Revenue and the
Pennsylvania Liquor Control Board," reenacted and amended May
29, 1951 (P.L.479, No.112) and amended January 1, 1968 (1967,
P.L.917, No.413), is amended to read:
Section 2. (a) An emergency State tax is hereby imposed and
assessed at the rate of eighteen per centum of the net price of
all liquors sold by the board. The tax herein imposed shall be
collected by the board from the purchasers of the liquor from
the board. The amount of such eighteen per centum so collected
by the board, under the provisions of this act, shall be paid
into the State Treasury, through the department, in the manner
and within the times herein specified, and shall be credited [to
the General Fund.] fifty per centum to the General Fund and
fifty per centum to the Commonwealth Financing Authority for
deposit in the Johnstown Flood Tax Trust Fund.
(b) The tax shall be phased out as follows:
(1) From January 1, 2012, through December 31, 2012, the tax
shall be credited thirty per centum to the General Fund and
seventy per centum to the Commonwealth Financing Authority for
deposit in the Johnstown Flood Tax Trust Fund.
(2) From January 1, 2013, through December 31, 2013, the tax
shall be credited twenty per centum to the General Fund and
eighty per centum to the Commonwealth Financing Authority for
deposit in the Johnstown Flood Tax Trust Fund.
(3) From January 1, 2014, through December 31, 2014, the tax
shall be credited ten per centum to the General Fund and ninety
per centum to the Commonwealth Financing Authority for deposit
in the Johnstown Flood Tax Trust Fund. Beginning on January 1,
2015, any amounts remaining in the Johnstown Flood Tax Trust
Fund shall be accumulated, paying out no more than five per
centum of the principal per year from January 1, 2015, through
December 31, 2064, for the purposes specified in section 2.2(d)
and (e). Beginning on January 1, 2065, such funds shall have
accumulated and shall be paid out in amounts equal to no more
than ten per centum of the principal per year for the purposes
specified in section 2.2(e) only.
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(4) From January 1, 2015, through December 31, 2020, the tax
shall be distributed equally between the State Employees'
Retirement Fund and the Public School Employees' Retirement
Fund.
(5) Starting January 1, 2021, and thereafter, the tax shall
be collected at the rate of zero per centum.
Section 2. The act is amended by adding sections to read:
Section 2.1. All money distributed to the State Employees'
Retirement Fund and the Public School Employees' Retirement Fund
under section 2(b) shall be over and above the amount set forth
for employer contribution rates provided by 24 Pa.C.S. (relating
to education) and 71 Pa.C.S. (relating to State government).
Section 2.2. (a) There is established a separate account in
the Commonwealth Financing Authority to be known as the
Johnstown Flood Tax Trust Fund. This fund shall be administered
by the State Treasurer as determined by the Commonwealth
Financing Authority. All interest earned from the investment or
deposit of money accumulated in the fund shall be deposited in
the fund for the same uses.
(b) All money deposited into the fund shall be held in trust
and shall not be considered general revenue of the Commonwealth
but shall be used only to effectuate the purposes of this
section as determined by the Commonwealth Financing Authority
and shall be subject to audit by the Auditor General. No funds
allocated from the Johnstown Flood Tax Trust Fund shall be used
to supplant Federal funds otherwise available in the absence of
State financial relief.
(c) The money deposited in the Johnstown Flood Tax Trust
Fund shall be used fifty per centum to remove blighted
properties from all cities of the first class, second class,
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second class A and third class and fifty per centum to provide
disaster assistance projects in disaster areas.
(d) Blighted property grants shall be awarded to all
municipalities that make requests for such grants to the
Commonwealth Financing Authority by December 1 of each year. The
Commonwealth Financing Authority shall determine the specific
amount of a grant to a municipality by taking into consideration
the following: the proportionate number of blighted properties
in the municipality, whether the municipality is considered an
Act 47 distressed municipality and the general financial status
of the municipality.
(e) Disaster assistance grants shall be awarded to
municipalities in areas where the Governor has declared a threat
to public safety resulting from fire, flood, storm, tidal wave,
earthquake, terrorism, epidemic or other public calamity.
Applications from municipalities or redevelopment authorities
shall be made to the director of the Pennsylvania Emergency
Management Agency no later than December 1 of each year for
road, bridge and highway projects. The Commonwealth Finance
Authority shall determine the specific amount of the grant by
taking into consideration matching fund assistance, the effect
on business and employment in the area subject to the disaster
declaration and whether applications are submitted individually
or with the joint support of surrounding communities.
Section 3. This act shall take effect in 60 days.
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