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 19850S0423B0742 - 2 -
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 19850S0423B0742 - 3 -
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 19850S0423B0742 - 4 -
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. <-- B6L72RAW/19850S0423B0742 - 5 -