PRIOR PRINTER'S NO. 482 PRINTER'S NO. 742
No. 423 Session of 1985
INTRODUCED BY STAUFFER, CORMAN, HESS, STOUT, SHUMAKER, SHAFFER,
O'CONNELL, MADIGAN AND BRIGHTBILL, MARCH 1, 1985
AS AMENDED ON SECOND CONSIDERATION, APRIL 9, 1985
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," clarifying the definition of "transient vendor." <--
11 VENDOR"; ADDING DEFINITIONS RELATING TO PROMOTERS; PROVIDING <--
12 FOR THE LICENSING OF PROMOTERS; REQUIRING THE FILING OF
13 CERTAIN REPORTS; AND REDUCING THE BOND FOR TRANSIENT VENDORS.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 201(t) of the act of March 4, 1971
17 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
18 December 22, 1983 (P.L.300, No.82), is amended AND THE SECTION <--
19 IS AMENDED BY ADDING DEFINITIONS to read:
20 Section 201. Definitions.--The following words, terms and
21 phrases when used in this Article II shall have the meaning
22 ascribed to them in this section, except where the context
23 clearly indicates a different meaning:
1 * * *
2 (t) "Transient vendor."
3 (1) Any person who--
4 (i) Brings into the Commonwealth, by automobile, truck or
5 other means of transportation, or purchases in the Commonwealth
6 tangible personal property the sale or use of which is subject
7 to the tax imposed by this article;
8 (ii) Offers or intends to offer such tangible personal
9 property for sale at retail within the Commonwealth; and
10 (iii) Does not maintain an established office, distribution
11 house, saleshouse, warehouse, service enterprise, residence from
12 which business is conducted or other place of business within
13 the Commonwealth.
14 (2) The term shall not include a person who delivers
15 tangible personal property within the Commonwealth pursuant to
16 orders for such property which were solicited or placed by mail
17 or other means.
18 (3) The term shall not include a person who handcrafts items
19 for sale at special events, including, but not limited to,
20 fairs, carnivals, art and craft shows and other festivals and
21 celebrations within this Commonwealth.
22 (U) "PROMOTER." A PERSON WHO EITHER, DIRECTLY OR <--
23 INDIRECTLY, RENTS, LEASES OR OTHERWISE OPERATES OR GRANTS
24 PERMISSION TO ANY PERSON TO USE SPACE AT A SHOW FOR THE DISPLAY
25 FOR SALE OR FOR THE SALE OF TANGIBLE PERSONAL PROPERTY OR
26 SERVICES SUBJECT TO TAX UNDER SECTION 202 OF THIS ARTICLE.
27 (V) "SHOW." AN EVENT, THE PRIMARY PURPOSE OF WHICH INVOLVES
28 THE DISPLAY OR EXHIBITION OF ANY TANGIBLE PERSONAL PROPERTY OR
29 SERVICES FOR SALE, INCLUDING, BUT NOT LIMITED TO, A FLEA MARKET,
30 ANTIQUE SHOW, COIN SHOW, STAMP SHOW, COMIC BOOK SHOW, HOBBY
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1 SHOW, AUTOMOBILE SHOW, FAIR OR ANY SIMILAR SHOW, WHETHER HELD
2 REGULARLY OR OF A TEMPORARY NATURE, AT WHICH MORE THAN ONE
3 VENDOR DISPLAYS FOR SALE OR SELLS TANGIBLE PERSONAL PROPERTY OR
4 SERVICES SUBJECT TO TAX UNDER SECTION 202 OF THIS ARTICLE.
5 SECTION 2. SECTION 248.1 OF THE ACT, ADDED DECEMBER 22, 1983
6 (P.L.300, NO.82), IS AMENDED TO READ:
7 SECTION 248.1. BOND.--(A) UPON REGISTRATION WITH THE
8 DEPARTMENT, A TRANSIENT VENDOR SHALL ALSO POST A BOND WITH THE
9 DEPARTMENT IN THE AMOUNT OF FIVE HUNDRED DOLLARS ($500) AS
10 SURETY FOR COMPLIANCE WITH THE PROVISIONS OF THIS ARTICLE. AFTER
11 A PERIOD OF DEMONSTRATED COMPLIANCE WITH THESE PROVISIONS, OR,
12 IF THE TRANSIENT VENDOR PROVIDES THE LICENSE NUMBER OF A
13 PROMOTER WHO HAS NOTIFIED THE DEPARTMENT OF A SHOW, IN
14 ACCORDANCE WITH THE PROVISIONS OF SECTION 248.6(A), THE
15 DEPARTMENT MAY REDUCE THE AMOUNT OF BOND REQUIRED OF A TRANSIENT
16 VENDOR OR MAY ELIMINATE THE BOND ENTIRELY.
17 (B) A TRANSIENT VENDOR MAY FILE A REQUEST FOR VOLUNTARY
18 SUSPENSION OF CERTIFICATE WITH THE DEPARTMENT. IF THE DEPARTMENT
19 IS SATISFIED THAT THE PROVISIONS OF THIS ARTICLE HAVE BEEN
20 COMPLIED WITH AND HAS POSSESSION OF THE TRANSIENT VENDOR'S
21 CERTIFICATE, IT SHALL RETURN THE BOND POSTED TO THE TRANSIENT
22 VENDOR.
23 SECTION 3. THE ACT IS AMENDED BY ADDING SECTIONS TO READ:
24 SECTION 248.6. PROMOTERS.--(A) A PROMOTER OF A SHOW OR
25 SHOWS WITHIN THIS COMMONWEALTH MAY ANNUALLY FILE WITH THE
26 DEPARTMENT AN APPLICATION FOR A PROMOTER'S LICENSE STATING THE
27 LOCATION AND DATES OF SUCH SHOW OR SHOWS. THE APPLICATION SHALL
28 BE FILED AT LEAST THIRTY DAYS PRIOR TO THE OPENING OF THE FIRST
29 SHOW AND SHALL BE IN SUCH FORM AS THE DEPARTMENT MAY PRESCRIBE.
30 (B) EXCEPT AS HEREIN PROVIDED, THE DEPARTMENT SHALL, WITHIN
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1 FIFTEEN DAYS AFTER RECEIPT OF AN APPLICATION FOR A LICENSE,
2 ISSUE TO THE PROMOTER WITHOUT CHARGE A LICENSE TO OPERATE SUCH
3 SHOWS. IF APPLICATION FOR A LICENSE UNDER THIS SECTION HAS BEEN
4 TIMELY FILED, AND IF THE LICENSE HAS NOT BEEN RECEIVED BY THE
5 PROMOTER PRIOR TO THE OPENING OF THE SHOW, THE AUTHORIZATION
6 CONTAINED IN THIS SECTION WITH RESPECT TO THE OBTAINING OF A
7 PROMOTER'S LICENSE SHALL BE DEEMED TO HAVE BEEN COMPLIED WITH,
8 UNLESS OR UNTIL THE PROMOTER RECEIVES NOTICE FROM THE DEPARTMENT
9 DENYING THE APPLICATION FOR A PROMOTER'S LICENSE.
10 (C) ANY PROMOTER WHO IS A VENDOR UNDER THE PROVISIONS OF
11 SECTION 201 OF THIS ARTICLE SHALL COMPLY WITH ALL THE PROVISIONS
12 OF THIS ARTICLE APPLICABLE TO VENDORS AND WITH THE PROVISIONS OF
13 THIS SECTION APPLICABLE TO PROMOTERS.
14 (D) NO LICENSED PROMOTER SHALL PERMIT ANY PERSON TO DISPLAY
15 FOR SALE OR TO SELL TANGIBLE PERSONAL PROPERTY OR SERVICES
16 SUBJECT TO TAX UNDER SECTION 202 OF THIS ARTICLE AT A SHOW
17 UNLESS SUCH PERSON IS LICENSED UNDER SECTION 208 AND PROVIDES TO
18 THE PROMOTER THE INFORMATION REQUIRED UNDER SECTION 271.1.
19 (E) ANY LICENSED PROMOTER WHO PERMITS ANY PERSON TO DISPLAY
20 FOR SALE OR TO SELL TANGIBLE PERSONAL PROPERTY OR SERVICE
21 WITHOUT FIRST HAVING BEEN LICENSED UNDER SECTION 208 OF THIS
22 ARTICLE, FAILS TO MAINTAIN RECORDS OF A SHOW UNDER SECTION
23 271.1, KNOWINGLY MAINTAINS FALSE RECORDS OR FAILS TO COMPLY WITH
24 ANY PROVISION CONTAINED IN THIS SECTION OR ANY REGULATION
25 PROMULGATED BY THE DEPARTMENT PERTAINING TO SHOWS SHALL BE
26 SUBJECT TO DENIAL OF A LICENSE OR THE REVOCATION OF ANY EXISTING
27 LICENSE ISSUED PURSUANT TO THIS SECTION. IN ADDITION, THE
28 DEPARTMENT MAY DENY SUCH PROMOTER A LICENSE CERTIFICATE TO
29 OPERATE A SHOW FOR A PERIOD OF NOT MORE THAN SIX MONTHS FROM THE
30 DATE OF SUCH DENIAL. SUCH PENALTY SHALL BE IN ADDITION TO ANY
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1 OTHER PENALTY IMPOSED BY THIS ARTICLE. WITHIN TWENTY DAYS OF
2 NOTICE OF DENIAL OR REVOCATION OF A LICENSE BY THE DEPARTMENT,
3 THE PROMOTER MAY PETITION THE DEPARTMENT FOR A HEARING, PURSUANT
4 TO TITLE 2 OF THE PENNSYLVANIA CONSOLIDATED STATUTES (RELATING
5 TO ADMINISTRATIVE AGENCY LAW).
6 SECTION 271.1. REPORTS AND RECORDS OF PROMOTERS.--EVERY
7 LICENSED PROMOTER SHALL KEEP A RECORD OF THE DATE AND PLACE OF
8 EACH SHOW AND THE NAME, ADDRESS, SALES, USE AND HOTEL OCCUPANCY
9 LICENSE NUMBER OF EVERY PERSON WHOM HE PERMITS TO DISPLAY FOR
10 SALE OR TO SELL TANGIBLE PERSONAL PROPERTY OR SERVICES SUBJECT
11 TO TAX UNDER SECTION 202 AT SUCH SHOW. SUCH RECORDS SHALL BE
12 OPEN FOR INSPECTION AND EXAMINATION AT ANY REASONABLE TIME BY
13 THE DEPARTMENT OR A DULY AUTHORIZED REPRESENTATIVE AND SUCH
14 RECORDS SHALL, UNLESS THE DEPARTMENT CONSENTS IN WRITING TO AN
15 EARLIER DESTRUCTION, BE PRESERVED FOR THREE YEARS AFTER THE DATE
16 THE REPORT WAS FILED OR THE DATE IT WAS DUE, WHICHEVER OCCURS
17 LATER, EXCEPT THAT THE DEPARTMENT MAY BY REGULATION REQUIRE THAT
18 THEY BE KEPT FOR A LONGER PERIOD OF TIME.
19 Section 2 4. This act shall take effect immediately. <--
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