PRINTER'S NO. 355
No. 352 Session of 1995
INTRODUCED BY CAPPABIANCA, DALEY, SCRIMENTI, BELARDI, GORDNER,
TIGUE, STURLA, HALUSKA, NAILOR, PESCI, WOGAN, JOSEPHS,
STETLER, YOUNGBLOOD, BATTISTO AND CLARK, JANUARY 26, 1995
REFERRED TO COMMITTEE ON PROFESSIONAL LICENSURE,
JANUARY 26, 1995
AN ACT
1 Authorizing the Bureau of Professional and Occupational Affairs
2 to refuse to grant or renew licensure for failure to provide
3 tax information, to file required State tax returns or
4 reports, or to pay State taxes; and imposing duties on the
5 Attorney General, the Department of Labor and Industry and
6 the Department of Revenue.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Short title.
10 This act shall be known and may be cited as the Professional
11 Licensure Tax Oversight Act.
12 Section 2. Definitions.
13 The following words and phrases when used in this act shall
14 have the meanings given to them in this section unless the
15 context clearly indicates otherwise:
16 "Bureau." The Bureau of Professional and Occupational
17 Affairs in the Department of State.
18 "Department." The Department of Revenue of the Commonwealth.
19 "Licensure." Authorization to practice a trade, profession
1 or occupation under the jurisdiction of the Bureau of
2 Professional and Occupational Affairs.
3 Section 3. Supplying of tax information required.
4 (a) General rule.--The bureau has the power and duty to
5 require all applicants for the grant or renewal of licensure to
6 complete a form prescribed by the department. The form shall
7 require the applicant to supply all of the following information
8 relating to the applicant:
9 (1) Social Security number.
10 (2) State sales tax license number if the applicant has
11 registered to collect sales tax or use number if the
12 applicant is required to remit use tax.
13 (3) State employer identification number if the
14 applicant has formed a professional corporation.
15 (4) State unemployment compensation account number if
16 the applicant has employees possessing unemployment
17 compensation coverage.
18 (5) A statement that, as of the date the application is
19 submitted:
20 (i) all State tax returns or reports which are due
21 have been filed and all State taxes paid; or
22 (ii) State taxes which have not been paid have been
23 timely appealed to the appropriate administrative or
24 judicial body or are subject to an approved deferred
25 payment plan.
26 (b) Additional information.--If the applicant has failed to
27 file a required return or report or to pay a collectible State
28 tax, the applicant shall set forth on the form which returns or
29 reports have not been filed and which collectible State taxes
30 have not been paid.
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1 Section 4. Review of tax status.
2 Upon the receipt of any application for the grant or renewal
3 of licensure, the bureau and the appropriate licensing board
4 shall review the State tax status of the applicant. The
5 commissioner may request State tax information regarding the
6 applicant from the department, the Office of Attorney General or
7 the Department of Labor and Industry. This information shall be
8 promptly provided.
9 Section 5. Denial or refusal to renew.
10 The bureau shall cause the appropriate licensing board to
11 deny or refuse to renew licensure if the applicant has failed to
12 do any of the following:
13 (1) Provide any of the information required by section
14 3.
15 (2) File required State tax reports.
16 (3) Pay any State taxes which are due and payable and
17 not subject to a timely administrative appeal or subject to
18 an approved deferred payment plan.
19 Section 6. Waiver and consent.
20 An applicant for the grant or renewal of licensure by the
21 filing of such application does all of the following:
22 (1) Waives any confidentiality with respect to State tax
23 information regarding the applicant in the possession of the
24 department, the Office of Attorney General or the Department
25 of Labor and Industry, regardless of the source of that
26 information.
27 (2) Consents to the providing of that information to the
28 bureau by the department, the Office of Attorney General and
29 the Department of Labor and Industry.
30 Section 7. Repeals.
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1 All acts and parts of acts are repealed insofar as they are
2 inconsistent with this act.
3 Section 8. Effective date.
4 This act shall take effect in 90 days.
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