Bill Text: PA HB874 | 2009-2010 | Regular Session | Introduced

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Bill Title: 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 rate of taxation.

Spectrum: Moderate Partisan Bill (Republican 20-3)

Status: (Introduced - Dead) 2009-03-11 - Referred to LIQUOR CONTROL [HB874 Detail]

Download: Pennsylvania-2009-HB874-Introduced.html

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PRINTER'S NO. 987
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 874 Session of2009
INTRODUCED BY BARRAR, BOYD, BURNS, GEIST, GINGRICH, GROVE, HUTCHINSON, KILLION, MARSICO, METCALFE, MURT, MUSTIO, O'NEILL, PICKETT, PYLE, RAPP, ROHRER, SCAVELLO, SWANGER AND YOUNGBLOOD, MARCH 11, 2009
REFERRED TO COMMITTEE ON LIQUOR CONTROL, MARCH 11, 2009
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 rate of taxation.
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, 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," 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] As of January 1, 2010, 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.
(b) As of January 1, 2011, and thereafter, the rate of tax
imposed under subsection (a) shall be as follows:
(1) From January 1, 2011, through December 31, 2011, the
rate of tax shall be nine per centum.
(2) From January 1, 2012, through December 31, 2012, the
rate of tax shall be six per centum.
(3) From January 1, 2013, through December 31, 2013, the
rate of tax shall be three per centum.
(4) From January 1, 2014, and thereafter, the rate of tax
shall be zero per centum.
Section 2. This act shall take effect in 60 days.
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