Bill Text: PA SB1111 | 2011-2012 | Regular Session | Introduced

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Bill Title: 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 distribution of the proceeds from the tax.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2012-09-21 - Referred to FINANCE [SB1111 Detail]

Download: Pennsylvania-2011-SB1111-Introduced.html

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PRINTER'S NO. 2381
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1111 Session of2012
INTRODUCED BY ALLOWAY, WARD AND WAUGH, SEPTEMBER 21, 2012
REFERRED TO FINANCE, SEPTEMBER 21, 2012
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 distribution of the
proceeds from the tax.
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 "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. 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 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] a special fund. The proceeds from the fund
shall be distributed as follows:
(1) fifty-five and fifty-five hundredths percent (55.55%)
shall be paid to the local school district where liquor is sold;
(2) twenty-seven and seventy-seven hundredths percent
(27.77%) shall be distributed to the local municipality where
liquor is sold; and
(3) the remaining sixteen and sixty-eight hundredths percent
(16.68%) shall be paid into the General Fund.
Section 2. This act shall take effect in 60 days.
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