PRINTER'S NO. 2259
No. 1879 Session of 1991
INTRODUCED BY CARN, JAMES, ROEBUCK, BISHOP, WILLIAMS, BUTKOVITZ,
JOSEPHS, OLIVER, RICHARDSON, RIEGER, ACOSTA, HUGHES,
McGEEHAN, LINTON, KOSINSKI, COHEN, EVANS AND O'DONNELL,
JULY 8, 1991
REFERRED TO COMMITTEE ON LIQUOR CONTROL, JULY 8, 1991
AN ACT
1 Imposing a tax on liquor; establishing the Excess Liquor License
2 Purchase Fund and providing for its administration; providing
3 for the purchase of excess liquor licenses; and conferring
4 powers and duties on the Pennsylvania Liquor Control Board.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Short title.
8 This act shall be known and may be cited as the Excess Liquor
9 License Purchase Act.
10 Section 2. Definitions
11 The following words and phrases when used in this act shall
12 have the meanings given to them in this section unless the
13 context clearly indicates otherwise:
14 "Alcohol." As defined in section 102 of the act of April 12,
15 1951 (P.L.90, No.21), known as the Liquor Code.
16 "Board." The Pennsylvania Liquor Control Board.
17 "Fund." The Excess Liquor License Purchase Fund established
18 in section 4.
1 "Liquor." As defined in section 102 of the act of April 12,
2 1951 (P.L.90, No.21), known as the Liquor Code.
3 "Proof gallon." A gallon of liquid which contains one-half
4 of its volume of alcohol of a specific gravity of 0.7939 at 60
5 degrees Fahrenheit.
6 Section 3. Tax.
7 (a) Imposition.--There is imposed, on all liquor sold at
8 retail, a tax of 25¢ per proof gallon, or per wine gallon when
9 below proof, and a proportional tax on each fractional part of a
10 gallon.
11 (b) Collection.--The tax imposed by subsection (a) shall be
12 collected by the seller, maintained in a separate account and
13 remitted to the board.
14 Section 4. Fund.
15 (a) Establishment.--The Excess Liquor License Purchase Fund
16 is established as a separate fund in the State Treasury.
17 (b) Source.--The source of the fund shall be the tax under
18 section 3.
19 (c) Administration.--The board shall administer the fund to
20 carry out section 5.
21 Section 5. Purchase of excess liquor licenses.
22 (a) Investigations.--The board shall investigate the number
23 of liquor licenses in a municipality, on its own initiative or
24 in response to a request by a resident of the municipality, to
25 determine if there are more licenses than are necessary to serve
26 the municipality in accordance with the purposes of the act of
27 April 12, 1951 (P.L.90, No.21), known as the Liquor Code.
28 (b) Purchase.--If, as a result of investigation under
29 subsection (a), the board determines that there are excess
30 licenses in a municipality, the board shall attempt to purchase
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1 the excess licenses. The board shall use the fund to make
2 purchases under this subsection.
3 Section 6. Regulations.
4 The board shall promulgate regulations to implement this act.
5 Section 7. Effective date.
6 This act shall take effect as follows:
7 (1) Section 6 and this section shall take effect in 60
8 days.
9 (2) The remainder of this act shall take effect in 240
10 days.
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