Bill Text: PA HB2398 | 2009-2010 | Regular Session | Introduced

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Bill Title: Providing for the imposition of a plastic bottle tax.

Spectrum: Moderate Partisan Bill (Democrat 9-2)

Status: (Introduced - Dead) 2010-04-08 - Referred to FINANCE [HB2398 Detail]

Download: Pennsylvania-2009-HB2398-Introduced.html

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PRINTER'S NO. 3499
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2398 Session of2010
INTRODUCED BY CALTAGIRONE, SIPTROTH, BRIGGS, HARKINS, JOHNSON, JOSEPHS, McGEEHAN, MILLARD, MUNDY AND M. O'BRIEN, APRIL 8, 2010
REFERRED TO COMMITTEE ON FINANCE, APRIL 8, 2010
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for the imposition of a plastic bottle
tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE II-B
PLASTIC BOTTLE TAX
Section 201-B. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Plastic bottle." A container that:
(1) Is constructed of plastic with a neck that is
narrower than its body and an opening at the top.
(2) Has a mouth normally sealed with a plastic bottle
cap.
(3) Is typically used to store liquids, including, but
not limited to, water, soft drinks, cooking oil, medicine,
shampoo, milk and ink.
(4) May contain a liquid that has a volume of not more
than one liter.
Section 202-B. Imposition of tax.
There is hereby imposed upon each separate sale at retail of
a plastic bottle within this Commonwealth a tax of five cents,
which tax shall be collected by the vendor from the purchaser,
and shall be paid over to the Commonwealth in the same manner as
provided in Article II.
Section 203-B. Allocation of tax.
The tax collected under this article shall be allocated for
expenditure as follows:
(1) Sixty percent of the tax shall be allocated to the
Department of Community and Economic Development for
providing assistance under the act of July 10, 1987 (P.L.246,
No.47), known as the Municipalities Financial Recovery Act.
(2) Forty percent of the tax shall be allocated to the
Department of Environmental Protection for providing
recycling initiatives established by regulation of the
Department of Environmental Protection.
Section 204-B. Regulations.
The department shall promulgate regulations necessary to
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administer this article.
Section 2. This act shall take effect in 60 days.
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