PRINTER'S NO. 812
No. 715 Session of 1975
INTRODUCED BY DORR, HASKELL, GEESEY, ANDERSON, NOYE AND
LAUDADIO, MARCH 17, 1975
REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 1975
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," imposing a tax on certain nonreturnable bottles
11 and cans.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Article II, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," is amended by adding a
16 part to read:
17 ARTICLE II
18 TAX FOR EDUCATION
19 * * *
20 PART V.1
21 TAX ON NONRETURNABLE CONTAINERS
22 Section 213. Imposition of Tax; Use of Tax.--(a) There is
1 hereby imposed a tax of one cent on each nonreturnable bottle
2 and can containing malt or brewed beverage, or soft drink at the
3 time it is sold at retail.
4 (b) The tax collected pursuant to subsection (a) shall be
5 used only for State highway maintenance.
6 * * *
7 Section 2. This act shall take effect in 60 days.
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