PRIOR PRINTER'S NO. 3150 PRINTER'S NO. 3776
No. 2415 Session of 1996
INTRODUCED BY WOGAN, DEMPSEY, BELARDI, BROWNE, HERSHEY,
E. Z. TAYLOR, NICKOL, SATHER, HALUSKA, VAN HORNE, FICHTER,
McGEEHAN, HARHART, J. TAYLOR, OLASZ, BATTISTO, DeLUCA,
O'BRIEN, DiGIROLAMO, KENNEY, CIVERA, TRELLO, LEDERER,
BOSCOLA, CORNELL AND SAINATO, FEBRUARY 16, 1996
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 18, 1996
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," further providing for bonds and fines <--
11 REASSESSMENT ON SALES TAX, FOR BONDS AND FOR FINES for <--
12 transient vendors AND FOR PROMOTERS' LICENSES. <--
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 248.1 of the act of March 4, 1971 (P.L.6, <--
16 No.2), known as the Tax Reform Code of 1971, amended May 2, 1985
17 SECTION 1. SECTION 232 OF THE ACT OF MARCH 4, 1971 (P.L.6, <--
18 NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, IS AMENDED TO READ:
19 SECTION 232. REASSESSMENT.--ANY TAXPAYER AGAINST WHOM AN
20 ASSESSMENT IS MADE MAY PETITION THE DEPARTMENT FOR A
21 REASSESSMENT. [NOTICE OF AN INTENTION TO FILE SUCH A PETITION
1 SHALL BE GIVEN TO THE DEPARTMENT WITHIN THIRTY DAYS OF THE DATE
2 THE NOTICE OF ASSESSMENT WAS MAILED TO THE TAXPAYER, EXCEPT THAT
3 THE DEPARTMENT FOR DUE CAUSE MAY ACCEPT SUCH NOTICE WITHIN
4 NINETY DAYS OF THE DATE THE NOTICE OF ASSESSMENT WAS MAILED. THE
5 DEPARTMENT BY REGISTERED MAIL SHALL SUPPLY THE TAXPAYER WITH A
6 STATEMENT SETTING FORTH IN REASONABLE DETAIL THE BASIS OF THE
7 ASSESSMENT WITHIN THIRTY DAYS AFTER RECEIPT OF THE TAXPAYER'S
8 NOTICE OF INTENTION TO FILE A PETITION FOR REASSESSMENT.] A
9 PETITION FOR REASSESSMENT SHALL [THEREAFTER] BE FILED WITHIN
10 [THIRTY] NINETY DAYS AFTER [SUCH BASIS OF ASSESSMENT HAS BEEN
11 MAILED TO THE TAXPAYER] THE MAILING DATE OF THE ASSESSMENT. SUCH
12 PETITION SHALL SET FORTH IN REASONABLE DETAIL THE GROUNDS UPON
13 WHICH THE TAXPAYER CLAIMS THAT THE ASSESSMENT IS ERRONEOUS OR
14 UNLAWFUL, IN WHOLE OR IN PART, AND SHALL BE ACCOMPANIED BY AN
15 AFFIDAVIT OR AFFIRMATION THAT THE FACTS CONTAINED THEREIN ARE
16 TRUE AND CORRECT AND THAT THE PETITION IS NOT INTERPOSED FOR
17 DELAY. [AN EXTENSION OF TIME FOR FILING THE PETITION MAY BE
18 ALLOWED FOR CAUSE BUT IN NO CASE SHALL SUCH EXTENSION EXCEED ONE
19 HUNDRED TWENTY DAYS.] THE DEPARTMENT SHALL HOLD SUCH HEARINGS AS
20 MAY BE NECESSARY FOR THE PURPOSE, AT SUCH TIMES AND PLACES AS IT
21 MAY DETERMINE, AND EACH TAXPAYER WHO HAS DULY FILED SUCH
22 PETITION FOR REASSESSMENT SHALL BE NOTIFIED BY THE DEPARTMENT OF
23 THE TIME WHEN, AND THE PLACE WHERE, SUCH HEARING [IN HIS CASE]
24 WILL BE HELD.
25 IT SHALL BE THE DUTY OF THE DEPARTMENT, WITHIN SIX MONTHS
26 AFTER RECEIVING A FILED PETITION FOR REASSESSMENT, TO DISPOSE OF
27 THE ISSUE RAISED BY SUCH PETITION AND MAIL NOTICE OF THE
28 DEPARTMENT'S DECISION TO THE PETITIONER: PROVIDED, HOWEVER, THAT
29 THE TAXPAYER AND THE DEPARTMENT MAY, BY STIPULATION, EXTEND SUCH
30 DISPOSAL TIME BY NOT MORE THAN SIX ADDITIONAL MONTHS.
19960H2415B3776 - 2 -
1 SECTION 2. SECTION 248.1 OF THE ACT, AMENDED MAY 2, 1985
2 (P.L.28, No.13), is amended to read:
3 Section 248.1. Bond.--(a) Upon registration with the
4 department, a transient vendor shall also post a bond with the
5 department in the amount of [five hundred dollars ($500)] three <--
6 thousand dollars ($3,000) ONE THOUSAND DOLLARS ($1,000) as <--
7 surety for compliance with the provisions of this article. After
8 a period of demonstrated compliance with these provisions, or,
9 if the transient vendor provides the license number of a
10 promoter who has notified the department of a show, in
11 accordance with the provisions of section 248.6(a), the
12 department may reduce the amount of bond required of a transient
13 vendor or may eliminate the bond entirely.
14 (b) A transient vendor may file a request for voluntary
15 suspension of certificate with the department. If the department
16 is satisfied that the provisions of this article have been
17 complied with and has possession of the transient vendor's
18 certificate, it shall return the bond posted to the transient
19 vendor.
20 Section 2 3. Section 248.4 of the act, added December 22, <--
21 1983 (P.L.300, No.82), is amended to read:
22 Section 248.4. Fines.--Any transient vendor conducting
23 business within the Commonwealth without a certificate or while
24 its certificate is suspended or revoked, as provided by sections
25 248.1(b) and 248.2(c), shall for the first offense be guilty of
26 a misdemeanor of the [third] second degree and, upon conviction
27 thereof, shall be sentenced to pay a fine not exceeding [two
28 thousand five hundred dollars ($2,500)] five thousand dollars
29 ($5,000) and for each subsequent offense shall be guilty of a
30 misdemeanor of the first degree and, upon conviction thereof,
19960H2415B3776 - 3 -
1 shall be sentenced to pay a fine not exceeding ten thousand
2 dollars ($10,000).
3 Section 3. This act shall take effect in 60 days. <--
4 SECTION 4. SECTION 248.6(A) OF THE ACT, ADDED MAY 2, 1985 <--
5 (P.L.28, NO.13), IS AMENDED AND THE SECTION IS AMENDED BY ADDING
6 A SUBSECTION TO READ:
7 SECTION 248.6. PROMOTERS.--(A) A PROMOTER OF A SHOW OR
8 SHOWS WITHIN THIS COMMONWEALTH [MAY] SHALL ANNUALLY FILE WITH
9 THE DEPARTMENT AN APPLICATION FOR A PROMOTER'S LICENSE STATING
10 THE LOCATION AND DATES OF SUCH SHOW OR SHOWS. THE APPLICATION
11 SHALL BE FILED AT LEAST THIRTY DAYS PRIOR TO THE OPENING OF THE
12 FIRST SHOW AND SHALL BE IN SUCH FORM AS THE DEPARTMENT MAY
13 PRESCRIBE.
14 * * *
15 (F) ANY PERSON WHO OPERATES AS A PROMOTER OF A SHOW OR SHOWS
16 WITHIN THIS COMMONWEALTH, WITHOUT HAVING FIRST BEEN LICENSED BY
17 THE DEPARTMENT, SHALL BE GUILTY OF A SUMMARY OFFENSE, AND UPON
18 CONVICTION THEREOF IN A SUMMARY PROCEEDING, SHALL BE SENTENCED
19 TO PAY A FINE OF NOT LESS THAN THREE HUNDRED DOLLARS ($300) NOR
20 MORE THAN FIFTEEN HUNDRED DOLLARS ($1,500) AND IN DEFAULT
21 THEREOF, TO UNDERGO IMPRISONMENT OF NOT LESS THAN TEN DAYS NOR
22 MORE THAN THIRTY DAYS. PROVIDED, THAT AN OFFENSE UNDER THIS
23 SUBSECTION IS A MISDEMEANOR OF THE SECOND DEGREE IF THE PERSON
24 CONVICTED OF SUCH OFFENSE HAS BEEN PREVIOUSLY CONVICTED OF AN
25 OFFENSE UNDER THIS SUBSECTION. THE PENALTIES IMPOSED BY THIS
26 SECTION SHALL BE IN ADDITION TO ANY OTHER PENALTIES IMPOSED BY
27 THIS ARTICLE.
28 SECTION 5. THE AMENDMENT OF SECTION 232 OF THE ACT SHALL
29 APPLY TO ALL TAXES ASSESSED ON OR AFTER JANUARY 1, 1997.
30 SECTION 6. THIS ACT SHALL TAKE EFFECT AS FOLLOWS:
19960H2415B3776 - 4 -
1 (1) THE AMENDMENT OR ADDITION OF SECTION 248.6(A) AND
2 (F) OF THE ACT SHALL TAKE EFFECT JANUARY 1, 1997.
3 (2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT IN 60
4 DAYS.
J20L72PJP/19960H2415B3776 - 5 -