THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY CLYMER, GINGRICH, HARPER, RAPP AND ROHRER, FEBRUARY 9, 2009

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 2009  

AN ACT

Providing for a fee on sexually oriented businesses; imposing

duties on the Department of Revenue and the Department of

Public Welfare; and providing for the allocation of revenue

to services for victims of rape.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

This act shall be known and may be cited as the Sexually

Oriented Businesses Revenue Act.

Section 2.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Department."  The Department of Revenue of the Commonwealth.

"Nude."  Either of the following:

(1)  entirely unclothed; or

(2)  clothed in a manner that leaves uncovered or

visible, through less than fully opaque clothing, any portion

of the breasts below the top of the areola of the breasts, if

the person is female, or any portion of the genitals or

buttocks.

"Secretary."  The Secretary of Revenue of the Commonwealth.

"Sexually oriented business."

(1)  A nightclub, bar, restaurant or similar commercial

enterprise that:

(i)  Provides for an audience of two or more

individuals live nude entertainment or live nude

performances.

(ii)  Authorizes on-premises consumption of alcoholic

beverages, regardless of whether the consumption of

alcoholic beverages is under a license or permit issued

under the act of April 12, 1951 (P.L.90, No.21), known as

the Liquor Code.

(2)  The term excludes a theatre as defined under section

2 of the act of June 5, 1937 (P.L.1656, No.344), known as the

Store and Theatre Tax Act.

Section 3.  Fee based on admissions and records.

(a)  Imposition of fee.--A fee shall be imposed on a sexually

oriented business in an amount equal to $5 for each entry by

each customer admitted to the business.

(b)  Records.--A sexually oriented business shall record

daily, in a manner prescribed by the secretary, the number of

customers admitted to the business. The business shall maintain

the records for the period required by the secretary and make

the records available for inspection and audit on request by the

secretary.

(c)  Discretion of business.--This section does not require a

sexually oriented business to impose a fee on a customer of the

business. A business has discretion to determine the manner in

which the business derives the money required to pay the fee

imposed under this section.

Section 4.  Remission of fee and submission of reports.

Each quarter, a sexually oriented business shall:

(1)  Remit the fee imposed by section 3 to the department

in the manner prescribed by the secretary.

(2)  File a report with the department in the manner and

containing the information required by the secretary.

Section 5.  Allocation of revenue to services for victims of

rape.

The secretary shall forward the revenue received from the fee

imposed under section 3 to the Department of Public Welfare for

use for victims of rape in accordance with provisions of section

2333 of the act of April 9, 1929 (P.L.177, No.175), known as The

Administrative Code of 1929. The Commonwealth shall certify that

such moneys will not be used to supplant Federal and State funds

otherwise available for rape victims services.

Section 6.  Administration, payment, collection and enforcement.

The provisions of the act of April 9, 1929 (P.L.343, No.176),

known as The Fiscal Code, shall apply to the administration,

payment, collection and enforcement of the fee imposed by this

act.

Section 7.  Applicability.

The fee imposed under section 3 applies only to a sexually

oriented business with respect to the admission by the business

of customers on or after the effective date of this act.

Section 20.  Effective date.

This act shall take effect in 60 days.