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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY JAMES, V. BROWN, CALTAGIRONE, CLYMER, COHEN, DeLUCA, JOSEPHS, PARKER, WATERS AND WILLIAMS, AUGUST 23, 2012 |
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| REFERRED TO COMMITTEE ON LIQUOR CONTROL, AUGUST 23, 2012 |
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| AN ACT |
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1 | Amending the act of July 10, 1987 (P.L.246, No.47), entitled "An |
2 | act empowering the Department of Community Affairs to declare |
3 | certain municipalities as financially distressed; providing |
4 | for the restructuring of debt of financially distressed |
5 | municipalities; limiting the ability of financially |
6 | distressed municipalities to obtain government funding; |
7 | authorizing municipalities to participate in Federal debt |
8 | adjustment actions and bankruptcy actions under certain |
9 | circumstances; and providing for consolidation or merger of |
10 | contiguous municipalities to relieve financial distress," |
11 | further providing for liquor and malt and brewed beverage |
12 | tax. |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. The act of July 10, 1987 (P.L.246, No.47), known |
16 | as the Municipalities Financial Recovery Act, is amended by |
17 | adding a section to read: |
18 | Section 124. Liquor and malt and brewed beverage tax. |
19 | Notwithstanding any other provision of law, any municipality |
20 | determined financially distressed under section 203 of this act, |
21 | may, by ordinance, impose a tax on the sale at retail of liquor |
22 | and malt and brewed beverages within the municipality. The |
23 | ordinance shall be modeled after the act of June 10, 1971 |
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1 | (P.L.153, No.7), known as the First Class School District Liquor |
2 | Sales Tax Act of 1971, and the rate of tax authorized under this |
3 | section may not exceed the rate established under the First |
4 | Class School District Liquor Sales Tax Act of 1971. Such tax, if |
5 | levied, shall be in addition to any other tax the financially |
6 | distressed municipality is empowered to levy, under any existing |
7 | law, including this act. |
8 | Section 2. This act shall take effect in 60 days. |
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