PRINTER'S NO. 1751
No. 1563 Session of 1993
INTRODUCED BY DURHAM AND CIVERA, MAY 5, 1993
REFERRED TO COMMITTEE ON FINANCE, MAY 5, 1993
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 for sales and use tax licenses.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 208(c) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
15 August 4, 1991 (P.L.97, No.22), is amended to read:
16 Section 208. Licenses.--* * *
17 (c) (1) Any person who, upon the expiration of sixty days
18 after the effective date of this article, shall maintain a place
19 of business in this Commonwealth for the purpose of selling or
20 leasing services or tangible personal property, the sale or use
21 of which is subject to tax, without having first been licensed
1 by the department, shall be guilty of a summary offense, and
2 upon conviction thereof in a summary proceeding, shall be
3 sentenced to pay a fine of not less than one hundred dollars
4 ($100) nor more than one thousand dollars ($1,000), and in
5 default thereof, to undergo imprisonment of not less than five
6 days nor more than thirty days. The penalties imposed by this
7 section shall be in addition to any other penalties imposed by
8 this article.
9 (2) Police officers employed by municipalities shall have
10 the authority, together with agents and employes of the
11 department, to enforce the provisions of this section.
12 (3) If, upon investigation, a police officer or an agent or
13 employe of the department determines that a person is
14 maintaining a place of business without a license issued by the
15 department and the person is unable to produce a valid license
16 within twenty-four hours of the determination by a police
17 officer or agent or employe of the department, the person shall
18 immediately cease operation of the place of business.
19 * * *
20 Section 2. This act shall take effect in 60 days.
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