PRINTER'S NO. 3316
No. 2505 Session of 1996
INTRODUCED BY CAWLEY, TIGUE, PESCI, MERRY, GIGLIOTTI, SHANER,
LAUGHLIN, BELFANTI, JOSEPHS, PRESTON, YOUNGBLOOD AND
BUTKOVITZ, MARCH 25, 1996
REFERRED TO COMMITTEE ON FINANCE, MARCH 25, 1996
AN ACT
1 Imposing a tax on liquor and providing for collection.
2 The General Assembly of the Commonwealth of Pennsylvania
3 hereby enacts as follows:
4 Section 1. Short title.
5 This act shall be known and may be cited as the Liquor Tax
6 Act.
7 Section 2. Definitions.
8 The following words and phrases when used in this act shall
9 have the meanings given to them in this section unless the
10 context clearly indicates otherwise:
11 "Alcohol." As defined in section 102 of the act of April 12,
12 1951 (P.L.90, No.21), known as the Liquor Code.
13 "Board." The Pennsylvania Liquor Control Board.
14 "Liquor." As defined in section 102 of the act of April 12,
15 1951 (P.L.90, No.21), known as the Liquor Code.
16 Section 3. Tax.
17 (a) Imposition.--There is imposed, on all liquor sold at
1 retail at Pennsylvania liquor stores, a tax of 1%.
2 (b) Addition.--The tax imposed by subsection (a) shall be in
3 addition to that imposed under section 202 of the act of March
4 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
5 (c) Collection.--The tax imposed by subsection (a) shall be
6 collected by the seller and forwarded to the Department of
7 Revenue where the tax shall be maintained in a separate account
8 and remitted to the board.
9 Section 4. Expiration.
10 This act shall expire December 30, 2001.
11 Section 5. Effective date.
12 This act shall take effect immediately.
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