PRINTER'S NO. 3290
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2241
Session of
2018
INTRODUCED BY MUSTIO, GROVE, DIAMOND, BARRAR, PHILLIPS-HILL,
STAATS, ORTITAY, MENTZER, TALLMAN, KEEFER, DOWLING, D. COSTA,
ELLIS, CONKLIN, MOUL, SANKEY, JOZWIAK, KORTZ, A. HARRIS,
TOPPER, SAINATO, MARSICO, ROTHMAN, ZIMMERMAN, BURNS, NELSON
AND REESE, APRIL 9, 2018
REFERRED TO COMMITTEE ON COMMERCE, APRIL 9, 2018
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in other subjects of taxation,
providing for prohibited fees, surcharges and taxes; and
making inconsistent repeals.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Chapter 87 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subchapter to read:
SUBCHAPTER D
PROHIBITED FEES, SURCHARGES AND TAXES
RELATING TO FOOD AND BEVERAGE AND
FOOD AND BEVERAGE CONTAINERS
Sec.
8731. Scope of subchapter.
8732. Definitions.
8733. Food and beverage and food and beverage containers.
8734. Exclusions.
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§ 8731. Scope of subchapter.
This subchapter relates to actions by political subdivisions
regarding food and beverages and food and beverage containers.
§ 8732. Definitions.
The following words and phrases when used in this subchapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Distributor." A person that supplies food and beverages to
a retail establishment.
"Food and beverage." A substance, whether in liquid,
concentrated, powder, solid, frozen, dried or dehydrated form,
that is intended for human consumption and supplied, delivered
or transferred by a distributor to a retail establishment or
sold by a retail establishment to a consumer purchaser of food
and beverages. The term does not include the following:
(1) Ice.
(2) Malt or brewed alcoholic beverages.
(3) Spirituous and vinous liquors.
(4) Medicines.
(5) Prescription drugs.
"Food and beverage container." Any of the following:
(1) An object designed to be used by manufacturers,
distributors or wholesalers of food and beverages for
transporting or protecting food and beverages.
(2) An object designed to be used by consumers for
consuming or transporting food and beverages.
"Retail establishment." An establishment that sells or
offers to sell tangible personal property to the public at
retail, including:
(1) A restaurant.
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(2) A convenience store.
(3) A street vendor.
(4) A grocery store.
(5) A vending machine.
§ 8733. Food and beverage and food and beverage containers.
(a) Prohibition.--Except as provided under section 8734
(relating to exclusions), a political subdivision may not impose
a fee, surcharge, sales tax, tax on gross receipts, excise tax
or other tax on any of the following:
(1) Food and beverages.
(2) Food and beverage containers.
(3) The supply, acquisition, delivery, distribution or
transport of food and beverages.
(4) The supply, acquisition, delivery, distribution or
transport of food and beverage containers.
(b) Expiration of fees, surcharges or taxes.--
(1) A fee, surcharge, sales tax, tax on gross receipts,
excise tax or other tax which is prohibited under subsection
(a) shall expire on the effective date of this section.
(2) Any amount due to a political subdivision under a
fee, surcharge, sales tax, tax on gross receipts, excise tax
or other tax under paragraph (1) shall be due and paid to the
political subdivision in accordance with payment procedures
established by the political subdivision.
§ 8734. Exclusions.
This subchapter does not apply to the following:
(1) A tax on persons, transactions, occupations,
privileges, subjects and personal property within a city of
the first class under the act of August 5, 1932 (Sp.Sess.,
P.L.45, No.45), referred to as the Sterling Act, which is
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general in nature and not intended to tax the following:
(i) Food and beverages.
(ii) Food and beverage containers.
(iii) The supply, acquisition, delivery,
distribution or transport of food and beverages.
(iv) The supply, acquisition, delivery, distribution
or transport of food and beverage containers.
(2) A tax under section 3152-B of the act of July 28,
1953 (P.L.723, No.230), known as the Second Class County
Code.
(3) A tax on persons, transactions, occupations,
privileges, subjects and personal property within the limits
of the political subdivision under the act of December 31,
1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,
which is general in nature and not intended to tax the
following:
(i) Food and beverages.
(ii) Food and beverage containers.
(iii) The supply, acquisition, delivery,
distribution or transport of food and beverages.
(iv) The supply, acquisition, delivery, distribution
or transport of food and beverage containers.
(4) A tax under section 201-B of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
(5) A tax under section 503 of the act of June 5, 1991
(P.L.9, No.6), known as the Pennsylvania Intergovernmental
Cooperation Authority Act for Cities of the First Class.
(6) A tax under Chapter 86 (relating to taxation for
public transportation).
(7) A tax under section 8722 (relating to local option
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cigarette tax in school districts of the first class).
Section 2. Repeals are as follows:
(1) The act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
referred to as the Sterling Act, insofar as it is
inconsistent with this act.
(2) The act of December 31, 1965 (P.L.1257, No.511),
known as The Local Tax Enabling Act, insofar as it is
inconsistent with this act.
(3) Any other acts or parts of acts insofar as they are
inconsistent with this act.
Section 3. This act shall take effect immediately.
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