Bill Text: PA HB1401 | 2009-2010 | Regular Session | Introduced

---

Bill Title: Providing for a nonalcoholic beverage tax preemption.

Spectrum: Moderate Partisan Bill (Democrat 8-2)

Status: (Introduced - Dead) 2010-09-28 - Referred to FINANCE [HB1401 Detail]

Download: Pennsylvania-2009-HB1401-Introduced.html

---

PRINTER'S NO. 4379
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1401 Session of2010
INTRODUCED BY PALLONE, KORTZ, KULA, PASHINSKI, PETRARCA, SAINATO, K. SMITH, SWANGER AND VULAKOVICH, SEPTEMBER 28, 2010
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 28, 2010
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
as amended, "An act relating to the finances of the State
government; providing for the settlement, assessment,
collection, and lien of taxes, bonus, and all other accounts
due the Commonwealth, the collection and recovery of fees and
other money or property due or belonging to the Commonwealth,
or any agency thereof, including escheated property and the
proceeds of its sale, the custody and disbursement or other
disposition of funds and securities belonging to or in the
possession of the Commonwealth, and the settlement of claims
against the Commonwealth, the resettlement of accounts and
appeals to the courts, refunds of moneys erroneously paid to
the Commonwealth, auditing the accounts of the Commonwealth
and all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," providing for a nonalcoholic beverage tax
preemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of April 9, 1929 (P.L.343, No.176), known
as The Fiscal Code, is amended by adding an article to read:
ARTICLE XVI-C.1
LOCAL GOVERNANCE PREEMPTION
Section 1601-C.1. Non-alcoholic Beverage Tax Preemption.--
(a) Except as provided in subsection (b) and notwithstanding
any other law to the contrary, no political subdivision or
municipality shall have the authority to levy, assess and
collect or provide for or authorize the levying, assessment and
collection of any tax, directly or indirectly, on the purchase,
sale, transfer, consumption or possession of any non-alcoholic
beverage, no matter how measured, or on any privilege or
transaction related to or measured in whole or in part by gross
receipts or gross or net income from, value or contents of any
non-alcoholic beverage, whether or not the Commonwealth has
levied a similar tax, unless otherwise authorized by an act of
the General Assembly following the effective date of this
section.
(b) The provisions of this section shall not apply to any
tax levied, assessed or collected by a political subdivision or
municipality prior to January 1, 2010.
Section 2. This act shall take effect immediately.
20100HB1401PN4379 - 2 -