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03/18/2024 10:06 PM
Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=S&SPick=20170&cosponId=24391
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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: August 15, 2017 12:49 PM
From: Senator Lawrence M. Farnese, Jr.
To: All Senate members
Subject: Delinquent Liquor Tax Collection for the School District of Philadelphia
 
In the near future, I plan to reintroduce legislation that would require liquor licensees in the City of Philadelphia to have made all payments of the city’s liquor by the drink tax, including any interest and penalties owed, in order to be approved for a license renewal or transfer.

Currently, the Pennsylvania Liquor Control Board requires a licensee to be cleared for state tax purposes by the Departments of Revenue and Labor and Industry before a license renewal or transfer may be granted. My legislation would extend this tax clearance to include a local tax clearance for licensees in Philadelphia.

The City of Philadelphia imposes a 10% tax on the sale price of an alcoholic beverage, and these collections are used to support the School District of Philadelphia. While collection rates had been notably low for several years, the City has since increased and strengthened its enforcement practices, which has led to higher collection rates.

My legislation would not authorize any new taxes or raise the liquor by the drink tax. Rather, it would complement the City’s collection and enforcement efforts and ensure that delinquent liquor by the drink taxes are recouped by the City and passed onto the school district for the coming school year.

This legislation was introduced as Senate Bill 531 in 2015 and co-sponsored by Senators Costa, Fontana, Hughes, Tartaglione, and Williams.

I hope you will join me in sponsoring this common-sense tool which will help fund our City's schools.



Introduced as SB863