PRINTER'S NO. 2557
No. 1882 Session of 2005
INTRODUCED BY JAMES, BLACKWELL, WILLIAMS, KIRKLAND, CALTAGIRONE,
COHEN, CURRY, GEORGE, JOSEPHS, MYERS AND WATERS, JULY 6, 2005
REFERRED TO COMMITTEE ON LIQUOR CONTROL, JULY 6, 2005
AN ACT
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," further providing, in malt beverage tax, for
11 imposition.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2003 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, added December 22,
16 1989 (P.L.775, No.110), is amended to read:
17 Section 2003. Imposition of Tax.--(a) (1) Each
18 manufacturer shall be subject to pay to the Commonwealth the
19 taxes imposed by this section upon all malt or brewed beverages
20 manufactured and sold by him in this Commonwealth for use in
21 this Commonwealth or manufactured by him outside this
22 Commonwealth and sold to an importing distributor or any person
1 for importation into, and use in, this Commonwealth.
2 (2) Every person who ships or transports malt or brewed
3 beverages into this Commonwealth for sale, delivery or storage
4 in this Commonwealth shall pay to the Commonwealth the taxes
5 imposed in this section.
6 (b) [(1)] Such taxes, payable in the manner prescribed in
7 subsections (a) and (b) of section 2004 of this article, shall
8 be at the rate of [two-thirds cent (2/3¢) per half pint of eight
9 (8) fluid ounces or fraction thereof, and in larger quantities
10 at the rate of one cent (1¢) per pint of sixteen (16) fluid
11 ounces or fraction thereof.] two-tenths of one cent (0.002¢) per
12 fluid ounce or twenty-five cents (25¢) per gallon.
13 [(2) The tax rates per original container or standard
14 fraction thereof are as follows:
15 Standard Malt Beverage
16 Fraction Tax Rate Volume
17 1 barrel $2.48 31 gal.
18 1/2 barrel 1.24 15 1/2 gal.
19 1/3 barrel .84 10 1/3 gal.
20 1/4 barrel .62 7 3/4 gal.
21 1/6 barrel .42 5 1/6 gal.
22 1/8 barrel .32 3 7/8 gal.
23 1 gallon .08
24 1/2 gallon .04
25 1 quart .02
26 1 pint .01
27 1/2 pint .0066]
28 (c) If the tax shall not be paid when due, there shall be
29 added to the amount of the tax as a penalty a sum equivalent to
30 ten per cent of the amount of the tax, and in addition thereto
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1 interest on the tax and penalty at the rate of one per cent per
2 month or fraction of a month from the date the tax became due
3 until paid. Nothing herein contained shall be construed to
4 relieve any person otherwise liable from liability for payment
5 of the tax.
6 (d) (1) Notwithstanding any other provision of this
7 article, a manufacturer or his agent who fails to file the
8 required monthly return and pay when due the tax imposed under
9 this article shall be declared delinquent by the Secretary of
10 Revenue and shall continue to be delinquent until he files the
11 required monthly return and pays the tax.
12 (2) During a period of delinquency no malt or brewed
13 beverages in possession or control of a manufacturer may be
14 removed from his licensed premises for sale in the Commonwealth,
15 nor shipped in from outside the Commonwealth.
16 (e) In the event that any state, territory or country shall
17 impose upon malt or brewed beverages, which have been
18 manufactured in Pennsylvania, a higher tax or fee than is
19 imposed upon malt or brewed beverages manufactured within such
20 state, territory or country, every manufacturer whose malt or
21 brewed beverages manufactured within such state, territory or
22 country are sold to an importing distributor or any person for
23 importation into, and use in, this Commonwealth shall, as to
24 such beverages, pay to this Commonwealth, in addition to the tax
25 imposed by this section, a tax equal to such excess tax or fee
26 which is imposed in such state, territory or country on
27 Pennsylvania manufactured malt or brewed beverages. Such
28 additional tax shall be levied, assessed and collected in the
29 same manner as the other taxes imposed by this article.
30 (f) Manufacturers whose malt or brewed beverages are sold in
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1 this Commonwealth or are sold to importing distributors or any
2 person for importation into, and use in, this Commonwealth shall
3 be liable to the Commonwealth as taxpayers for the payment of
4 the taxes imposed by this article.
5 Section 2. The amendment of section 2003 of the act shall
6 apply to sales made after December 31, 2005.
7 Section 3. This act shall take effect in 60 days.
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