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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BROWNE, SCARNATI, ERICKSON, GORDNER, ORIE, WAUGH, ALLOWAY, MENSCH, BAKER, M. WHITE, GREENLEAF, WARD, PIPPY, EICHELBERGER, VOGEL, D. WHITE, EARLL, BOSCOLA, TARTAGLIONE AND WOZNIAK, MARCH 4, 2010 |
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| REFERRED TO FINANCE, MARCH 4, 2010 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," in sales and use tax, further providing for time |
11 | for filing returns and for time of payment. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Sections 217 and 222 of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, amended |
16 | October 9, 2009 (P.L.451, No.48), are amended to read: |
17 | Section 217. Time for Filing Returns.--(a) Quarterly[,] and |
18 | Monthly [and Semi-monthly] Returns: |
19 | (1) For the year in which this article becomes effective and |
20 | in each year thereafter a return shall be filed quarterly by |
21 | every licensee on or before the twentieth day of April, July, |
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1 | October and January for the three months ending the last day of |
2 | March, June, September and December. |
3 | (2) For the year in which this article becomes effective, |
4 | and in each year thereafter, subject to subclause (2.1), a |
5 | return shall be filed monthly with respect to each month by |
6 | every licensee whose total tax reported, or in the event no |
7 | report is filed, the total tax which should have been reported, |
8 | for the third calendar quarter of the preceding year equals or |
9 | exceeds six hundred dollars ($600) and is less than twenty-five |
10 | thousand dollars ($25,000). Such returns shall be filed on or |
11 | before the twentieth day of the next succeeding month with |
12 | respect to which the return is made. Any licensee required to |
13 | file monthly returns hereunder shall be relieved from filing |
14 | quarterly returns. |
15 | (2.1) On and after the effective date of this subclause and |
16 | before June 1, 2011, every licensee whose total tax reported or |
17 | required to be reported for the third calendar quarter of the |
18 | preceding calendar year equals or exceeds twenty-five thousand |
19 | dollars ($25,000) shall file returns as provided in subclause |
20 | (2). |
21 | (3) After May 31, 2011, [a return shall be filed semi- |
22 | monthly with respect to each month by every licensee whose total |
23 | tax reported, or in the event no report is filed, the total tax |
24 | which should have been reported, for the third calendar quarter |
25 | of the preceding year equals or exceeds twenty-five thousand |
26 | dollars ($25,000). For the period from the first day of the |
27 | month to the fifteenth day of the month, the returns shall be |
28 | filed on or before the twenty-fifth day of the month. For the |
29 | period from the sixteenth day of the month to the last day of |
30 | the month, the returns shall be filed on or before the tenth day |
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1 | of the next succeeding month with respect to which the return is |
2 | made. Any licensee required to file semi-monthly returns under |
3 | this section shall be relieved from filing monthly or quarterly |
4 | returns.] with respect to every licensee whose total tax |
5 | reported or required to be reported for the third calendar |
6 | quarter of the preceding year equals or exceeds twenty-five |
7 | thousand dollars ($25,000), the licensee shall, on or before the |
8 | twentieth day of each month, file a single return consisting of |
9 | all of the following: |
10 | (A) An amount equal to fifty per centum of the licensee's |
11 | total reported tax liability for the same month in the preceding |
12 | calendar year or, for licensees that were not in business during |
13 | the same month in the preceding calendar year or were in |
14 | business for only a portion of that month, fifty per centum of |
15 | the average total reported tax liability for each full month the |
16 | licensee has been in business. |
17 | (B) An amount equal to the taxes due for the preceding |
18 | month, less any amounts paid in the preceding month as required |
19 | by paragraph (A). |
20 | (4) Any licensee filing returns under subclause (3) shall be |
21 | relieved of filing quarterly returns. |
22 | (5) If a licensee required to remit payments under subclause |
23 | (3)(A) fails to make a timely payment or makes a payment which |
24 | is less than the required amount, the department may, in |
25 | addition to any applicable penalties, impose an additional |
26 | penalty equal to five per centum of the amount due under |
27 | subclause (3)(A) which was not timely paid. |
28 | (b) Annual Returns. For the calendar year 1971, and for each |
29 | year thereafter, no annual return shall be filed, except as may |
30 | be required by rules and regulations of the department |
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1 | promulgated and published at least sixty days prior to the end |
2 | of the year with respect to which the returns are made. Where |
3 | such annual returns are required licensees shall not be required |
4 | to file such returns prior to the twentieth day of the year |
5 | succeeding the year with respect to which the returns are made. |
6 | (c) Other Returns. Any person, other than a licensee, liable |
7 | to pay to the department any tax under this article, shall file |
8 | a return on or before the twentieth day of the month succeeding |
9 | the month in which such person becomes liable for the tax. |
10 | (d) Small Taxpayers. The department, by regulation, may |
11 | waive the requirement for the filing of quarterly return in the |
12 | case of any licensee whose individual tax collections do not |
13 | exceed seventy-five dollars ($75) per calendar quarter and may |
14 | provide for reporting on a less frequent basis in such cases. |
15 | Section 222. Time of Payment.--(a) Monthly[, Semi-monthly] |
16 | and Quarterly Payments. The tax imposed by this article and |
17 | incurred or collected by a licensee shall be due and payable by |
18 | the licensee on the day the return is required to be filed under |
19 | the provisions of section 217 and such payment must accompany |
20 | the return [for such preceding period]. |
21 | (b) Annual Payments. If the amount of tax due for the |
22 | preceding year as shown by the annual return of any taxpayer is |
23 | greater than the amount already paid by him in connection with |
24 | his monthly[, semi-monthly] or quarterly returns he shall send |
25 | with such annual return a remittance for the unpaid amount of |
26 | tax for the year. |
27 | (c) Other Payments. Any person other than a licensee liable |
28 | to pay any tax under this article shall remit the tax at the |
29 | time of filing the return required by this article. |
30 | Section 2. This act shall take effect immediately. |
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