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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BARRAR, EVERETT, GROVE, MOUL, M. O'BRIEN, PYLE AND SONNEY, JULY 30, 2009 |
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| REFERRED TO COMMITTEE ON GAMING OVERSIGHT, JULY 30, 2009 |
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| AN ACT |
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1 | Amending Title 4 (Amusements) of the Pennsylvania Consolidated |
2 | Statutes, in administration and enforcement, providing for a |
3 | tax on liquor and malt and brewed beverages at licensed |
4 | facilities. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | hereby enacts as follows: |
7 | Section 1. Title 4 of the Pennsylvania Consolidated Statutes |
8 | is amended by adding a section to read: |
9 | § 1521.1. Tax on liquor and malt and brewed beverages at |
10 | licensed facilities. |
11 | (a) Imposition.-- |
12 | (1) There is imposed upon each separate sale at retail |
13 | of liquor and malt and brewed beverages as defined in the act |
14 | of April 12, 1951 (P.L.90, No.21), known as the Liquor Code, |
15 | by a slot machine licensee, who is also licensed to sell |
16 | liquor or malt or brewed beverages under the Liquor Code |
17 | within and outside the licensed facility, a tax of 5% of the |
18 | sale price. |
19 | (2) The tax shall not apply to liquor or malt or brewed |
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1 | beverages provided by a slot machine licensee to patrons |
2 | without consideration. |
3 | (b) Collection.--The tax imposed under subsection (a) shall |
4 | be collected by the slot machine licensee from the purchaser and |
5 | shall be paid over to the Commonwealth. The department shall |
6 | promulgate regulations relating to the collection of the tax. |
7 | (c) Use of revenues.--All revenues from the tax imposed |
8 | under subsection (a) shall be deposited into a special fund |
9 | within the State Treasury. Revenue shall be distributed each |
10 | fiscal year beginning July 1 as follows: |
11 | (1) Not more than $20,000,000 from the special fund |
12 | shall be distributed to the Department of Community and |
13 | Economic Development, which shall use it for the following |
14 | purposes: |
15 | (i) Tourism marketing and promotion activities to |
16 | increase business, leisure and convention visitation to |
17 | this Commonwealth. |
18 | (ii) Grants to tourism promotion agencies and |
19 | regional marketing partnerships under the act of July 4, |
20 | 2008 (P.L.621, No.50), known as the Tourism Promotion |
21 | Act. |
22 | (2) The remainder shall be transferred to the General |
23 | Fund. |
24 | Section 2. This act shall take effect in 60 days. |
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