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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY CLYMER, BOYD, DENLINGER, GEIST, GINGRICH, GOODMAN, HUTCHINSON, LONGIETTI, PICKETT, STERN, SWANGER AND THOMAS, MAY 5, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, MAY 5, 2011 |
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| AN ACT |
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1 | Providing for a fee on sexually oriented businesses; imposing |
2 | duties on the Department of Revenue and the Department of |
3 | Public Welfare; and providing for the allocation of revenue |
4 | to services for victims of rape. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | hereby enacts as follows: |
7 | Section 1. Short title. |
8 | This act shall be known and may be cited as the Sexually |
9 | Oriented Businesses Revenue Act. |
10 | Section 2. Definitions. |
11 | The following words and phrases when used in this act shall |
12 | have the meanings given to them in this section unless the |
13 | context clearly indicates otherwise: |
14 | "Department." The Department of Revenue of the Commonwealth. |
15 | "Nude." Either of the following: |
16 | (1) entirely unclothed; or |
17 | (2) clothed in a manner that leaves uncovered or |
18 | visible, through less than fully opaque clothing, any portion |
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1 | of the breasts below the top of the areola of the breasts, if |
2 | the person is female, or any portion of the genitals or |
3 | buttocks. |
4 | "Secretary." The Secretary of Revenue of the Commonwealth. |
5 | "Sexually oriented business." |
6 | (1) A nightclub, bar, restaurant or similar commercial |
7 | enterprise that: |
8 | (i) Provides for an audience of two or more |
9 | individuals live nude entertainment or live nude |
10 | performances. |
11 | (ii) Authorizes on-premises consumption of alcoholic |
12 | beverages, regardless of whether the consumption of |
13 | alcoholic beverages is under a license or permit issued |
14 | under the act of April 12, 1951 (P.L.90, No.21), known as |
15 | the Liquor Code. |
16 | (2) The term excludes a theatre as defined under section |
17 | 2 of the act of June 5, 1937 (P.L.1656, No.344), known as the |
18 | Store and Theatre Tax Act. |
19 | Section 3. Fee based on admissions and records. |
20 | (a) Imposition of fee.--A fee shall be imposed on a sexually |
21 | oriented business in an amount equal to $5 for each entry by |
22 | each customer admitted to the business. |
23 | (b) Records.--A sexually oriented business shall record |
24 | daily, in a manner prescribed by the secretary, the number of |
25 | customers admitted to the business. The business shall maintain |
26 | the records for the period required by the secretary and make |
27 | the records available for inspection and audit on request by the |
28 | secretary. |
29 | (c) Discretion of business.--This section does not require a |
30 | sexually oriented business to impose a fee on a customer of the |
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1 | business. A business has discretion to determine the manner in |
2 | which the business derives the money required to pay the fee |
3 | imposed under this section. |
4 | Section 4. Remission of fee and submission of reports. |
5 | Each quarter, a sexually oriented business shall: |
6 | (1) Remit the fee imposed by section 3 to the department |
7 | in the manner prescribed by the secretary. |
8 | (2) File a report with the department in the manner and |
9 | containing the information required by the secretary. |
10 | Section 5. Allocation of revenue to services for victims of |
11 | rape. |
12 | The secretary shall forward the revenue received from the fee |
13 | imposed under section 3 to the Department of Public Welfare for |
14 | use for victims of rape in accordance with provisions of section |
15 | 2333 of the act of April 9, 1929 (P.L.177, No.175), known as The |
16 | Administrative Code of 1929. The Commonwealth shall certify that |
17 | such moneys will not be used to supplant Federal and State funds |
18 | otherwise available for rape victims services. |
19 | Section 6. Administration, payment, collection and enforcement. |
20 | The provisions of the act of April 9, 1929 (P.L.343, No.176), |
21 | known as The Fiscal Code, shall apply to the administration, |
22 | payment, collection and enforcement of the fee imposed by this |
23 | act. |
24 | Section 7. Applicability. |
25 | The fee imposed under section 3 applies only to a sexually |
26 | oriented business with respect to the admission by the business |
27 | of customers on or after the effective date of this act. |
28 | Section 20. Effective date. |
29 | This act shall take effect in 60 days. |
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