PRINTER'S NO. 2716
No. 2187 Session of 1993
INTRODUCED BY COWELL, ITKIN AND PISTELLA, NOVEMBER 22, 1993
REFERRED TO COMMITTEE ON EDUCATION, NOVEMBER 22, 1993
AN ACT
1 Amending the act of June 20, 1947 (P.L.745, No.320) entitled, as
2 amended, "An act to provide revenue for school districts of
3 the first class A by imposing a temporary mercantile license
4 tax on persons engaging in certain occupations and businesses
5 therein; providing for its levy and collection; for the
6 issuance of mercantile licenses upon the payment of fees
7 therefor; conferring and imposing powers and duties on boards
8 of public education, receivers of school taxes and school
9 treasurers in such districts; saving certain ordinances of
10 council of certain cities, and providing compensation for
11 certain officers, and employes and imposing penalties,"
12 further providing for license fees.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 3 of the act of June 20, 1947 (P.L.745,
16 No.320), entitled, as amended, "An act to provide revenue for
17 school districts of the first class A by imposing a temporary
18 mercantile license tax on persons engaging in certain
19 occupations and businesses therein; providing for its levy and
20 collection; for the issuance of mercantile licenses upon the
21 payment of fees therefor; conferring and imposing powers and
22 duties on boards of public education, receivers of school taxes
23 and school treasurers in such districts; saving certain
1 ordinances of council of certain cities, and providing
2 compensation for certain officers, and employes and imposing
3 penalties," reenacted and amended May 12, 1949 (P.L.1238,
4 No.374) and amended May 14, 1982 (P.L.426, No.125), is amended
5 to read:
6 Section 3. License Fees.--Beginning in the year one thousand
7 nine hundred forty-eight, and annually thereafter, every person
8 desiring to continue to engage in, or hereafter to begin to
9 engage in, the business of wholesale or retail vendor of, or
10 dealer in, goods, wares and merchandise, broker, conducting a
11 restaurant or other place where food, drink or refreshments are
12 sold, or place of amusement in a school district of the first
13 class A, shall on or before the [first day of January] fifteenth
14 day of April of each license year, or prior to commencing
15 business in any such license year, procure a mercantile license
16 for his place of business, or if more than one, for each of his
17 places of business in the school district from the receiver of
18 school taxes or school treasurer, who shall issue the same upon
19 the payment of a fee of two dollars ($2) for a wholesale license
20 or a retail license, and four dollars ($4) for a wholesale and
21 retail license for his place of business, or if more than one,
22 for each of his places of business in the school district for
23 each license year. Such license shall be conspicuously posted at
24 the place of business or each of the places of business of every
25 such person at all times.
26 Section 2. This act shall take effect January 1, 1994.
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