PRINTER'S NO. 178
No. 154 Session of 2003
INTRODUCED BY SATHER, HUTCHINSON, DeLUCA, BUNT, CAPPELLI,
CIVERA, FICHTER, FLICK, GOODMAN, LEH, NAILOR, ROSS, SAINATO,
SCHRODER, STERN, T. STEVENSON, E. Z. TAYLOR AND WILT,
FEBRUARY 10, 2003
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 2003
AN ACT
1 Amending the act of June 9, 1936 (1st Sp.Sess., P.L.13, No.4),
2 entitled, as reenacted and amended, "An act imposing an
3 emergency State tax on liquor, as herein defined, sold by the
4 Pennsylvania Liquor Control Board; providing for the
5 collection and payment of such tax; and imposing duties upon
6 the Department of Revenue and the Pennsylvania Liquor Control
7 Board," further providing for the amount of tax and the use
8 of tax revenues; and making a repeal.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 2 of the act of June 9, 1936 (1st
12 Sp.Sess., P.L.13, No.4), entitled "An act imposing an emergency
13 State tax on liquor, as herein defined, sold by the Pennsylvania
14 Liquor Control Board; providing for the collection and payment
15 of such tax; and imposing duties upon the Department of Revenue
16 and the Pennsylvania Liquor Control Board," reenacted and
17 amended, May 29, 1951 (P.L.479, No.112) and amended January 1,
18 1968 (P.L.917, No.413), is amended to read:
19 Section 2. An emergency State tax is hereby imposed and
20 assessed at the rate of [eighteen] twelve per centum of the net
1 price of all liquors sold by the board. The tax herein imposed
2 shall be collected by the board from the purchasers of the
3 liquor from the board. The amount of such [eighteen] twelve per
4 centum so collected by the board, under the provisions of this
5 act, shall be paid into the State Treasury, through the
6 department, in the manner and within the times herein specified,
7 and shall be credited to the [General Fund.] Pennsylvania
8 Emergency Management Agency to be used exclusively for grants to
9 fire companies and volunteer ambulance and rescue companies. The
10 purpose of these grants shall be determined by the General
11 Assembly by statute.
12 Section 2. Section 901 of the act of June 22, 2000 (P.L.477,
13 No.66), known as the Volunteer Fire Company and Volunteer
14 Ambulance Service Grant Act, is repealed.
15 Section 3. This act shall take effect in 60 days.
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