PRIOR PRINTER'S NO. 677

PRINTER'S NO. 1761

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

691

Session of

2015

INTRODUCED BY MENSCH, COSTA, WILEY, BLAKE, TEPLITZ, YUDICHAK,

RAFFERTY, ARGALL, SCARNATI, SMUCKER AND BROWNE,

MARCH 31, 2015

collection, and lien of taxes, bonus, and all other accounts

due the Commonwealth, the collection and recovery of fees and

other money or property due or belonging to the Commonwealth,

or any agency thereof, including escheated property and the

proceeds of its sale, the custody and disbursement or other

disposition of funds and securities belonging to or in the

possession of the Commonwealth, and the settlement of claims

against the Commonwealth, the resettlement of accounts and

appeals to the courts, refunds of moneys erroneously paid to

the Commonwealth, auditing the accounts of the Commonwealth

Pennsylvania authorizing and restricting the incurring of

certain debt and imposing penalties; affecting every

department, board, commission, and officer of the State

government, every political subdivision of the State, and

certain officers of such subdivisions, every person,

association, and corporation required to pay, assess, or

collect taxes, or to make returns or reports under the laws

imposing taxes for State purposes, or to pay license fees or

other moneys to the Commonwealth, or any agency thereof,

every State depository and every debtor or creditor of the

section 202-A of the act of April 9, 1929 (P.L.343, No.176),

known as The Fiscal Code, added July 2, 1993 (P.L.250, No.46),

is amended to read:

Section 202-A. Definitions.--As used in this article--

* * *

"Cost of the Retailer" shall mean the basic cost of

cigarettes to the retailer plus the cost of doing business by

the retailer in excess of the basic cost of cigarettes,

expressed as a percentage and applied to the basic cost of

cigarettes. In the absence of filing of satisfactory proof of a

business may be used to compute the cost of the retailer for a

period of time no greater than twelve months, at the end of

which time the cost to the retailer shall be computed using the

presumptive [six] seven per centum cost of doing business,

unless the retailer again establishes a lesser cost of doing

business. Any fractional part of a cent in such cost per carton

shall be rounded off to the next higher cent. In the case of any

person who purchases cigarettes for sale at retail from any

manufacturer of cigarettes without resort to a wholesaler as

such, such person shall be deemed, for the purposes of this

licensed dealer shall keep and maintain for a period of four

years such records in such form as the department shall by

regulation prescribe. The records shall be maintained at the

location for which the license is issued.

(b) A contract of sale complying with the provisions of this

article shall be signed by the parties to a sale of cigarettes

and shall be kept on file by each party at the location for

which the license is issued. In the case of a dealer having more

than one location under common ownership, the contract of sale

shall be kept at the business or corporate headquarters. A

subsection to read:

Section 229-A. Violations and Penalties.--* * *

(g) A licensee who fails to pay for cigarettes in full upon

delivery by cash, check or electronic fund transfer or according

to the contract of sale, requiring full payment no later than

fourteen days after delivery, in addition to any other

violations provided by law, shall be in violation of this

article.

over dealers licensed under this article, and regarding or

affecting the sale of tobacco products by dealers licensed under

this article, shall reside in the Commonwealth unless any such

power or jurisdiction is specifically granted to a political

subdivision.

(B) THIS SECTION SHALL NOT APPLY TO A CITY OF THE FIRST

CLASS.

(b) (C) As used in this section, the term "tobacco product"

shall have the same meaning as defined in 18 Pa.C.S. § 6305(k)

(relating to sale of tobacco).