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| PRIOR PRINTER'S NO. 3018 | PRINTER'S NO. 3496 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY QUINN, OBERLANDER, BENNINGHOFF, ADOLPH, SAYLOR, REED, AUMENT, BLOOM, BOYD, BROOKS, R. BROWN, CALTAGIRONE, CLYMER, CREIGHTON, GIBBONS, GINGRICH, GOODMAN, GRELL, GROVE, HENNESSEY, HORNAMAN, M. K. KELLER, KILLION, KOTIK, LAWRENCE, LONGIETTI, MALONEY, MILLER, MUNDY, O'NEILL, PASHINSKI, PEIFER, PETRI, PICKETT, RAPP, READSHAW, ROSS, STEPHENS, STEVENSON, STURLA, SWANGER, TAYLOR, TRUITT, VULAKOVICH, WATSON, MILNE, DONATUCCI, DALEY, GEIST, MICCARELLI AND KAMPF, JANUARY 26, 2012 |
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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, MAY 8, 2012 |
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| AN ACT |
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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," in sales and use tax, further providing for time |
11 | for filing returns and for time of payment. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Sections 217 and 222 of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, amended |
16 | October 9, 2009 (P.L.451, No.48), are amended to read: |
17 | Section 217. Time for Filing Returns.--(a) Quarterly[,] and |
18 | Monthly [and Semi-monthly] Returns: |
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1 | (1) For the year in which this article becomes effective and |
2 | in each year thereafter a return shall be filed quarterly by |
3 | every licensee on or before the twentieth day of April, July, |
4 | October and January for the three months ending the last day of |
5 | March, June, September and December. |
6 | (2) For the year in which this article becomes effective, |
7 | and in each year thereafter, a return shall be filed monthly |
8 | with respect to each month by every licensee whose total tax |
9 | reported, or in the event no report is filed, the total tax |
10 | which should have been reported, for the third calendar quarter |
11 | of the preceding year equals or exceeds six hundred dollars |
12 | ($600) and is less than twenty-five thousand dollars ($25,000). |
13 | Such returns shall be filed on or before the twentieth day of |
14 | the next succeeding month with respect to which the return is |
15 | made. Any licensee required to file monthly returns hereunder |
16 | shall be relieved from filing quarterly returns. |
17 | (2.1) On and after the effective date of this subclause | <-- |
18 | clause and before June 1, 2011, every licensee whose total tax | <-- |
19 | reported or required to be reported for the third calendar |
20 | quarter of the preceding calendar year equals or exceeds twenty- |
21 | five thousand dollars ($25,000) shall file returns as provided |
22 | in subclause (2). |
23 | (3) After May 31, 2011, [a return shall be filed semi- |
24 | monthly with respect to each month by every licensee whose total |
25 | tax reported, or in the event no report is filed, the total tax |
26 | which should have been reported, for the third calendar quarter |
27 | of the preceding year equals or exceeds twenty-five thousand |
28 | dollars ($25,000). For the period from the first day of the |
29 | month to the fifteenth day of the month, the returns shall be |
30 | filed on or before the twenty-fifth day of the month. For the |
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1 | period from the sixteenth day of the month to the last day of |
2 | the month, the returns shall be filed on or before the tenth day |
3 | of the next succeeding month with respect to which the return is |
4 | made. Any licensee required to file semi-monthly returns under |
5 | this section shall be relieved from filing monthly or quarterly |
6 | returns.] with respect to every licensee whose total tax |
7 | reported or required to be reported for the third calendar |
8 | quarter of the preceding year equals or exceeds twenty-five |
9 | thousand dollars ($25,000), the licensee shall, on or before the |
10 | twentieth day of each month, file a single return consisting of |
11 | all of the following: |
12 | (i) (A) Except as provided in paragraph (B), the amount of | <-- |
13 | tax collected for the period from the first day of the current |
14 | calendar month through the fifteenth day of the current calendar |
15 | month, or an clause (4), either of the following: | <-- |
16 | (A) An amount equal to fifty per centum of the licensee's |
17 | total reported tax liability or required to be reported for the |
18 | same month in the preceding calendar year if they were a monthly |
19 | filer or, if the licensee was a quarterly or semi-annual filer, |
20 | fifty per centum of the licensee's average total reported tax |
21 | liability or required to be reported for that tax period in the |
22 | preceding calendar year. The average total tax liability shall |
23 | be the total reported tax liability or required to be reported |
24 | for the tax period divided by the number of months in that tax |
25 | period. For licensees that were not in business during the same |
26 | month in the preceding calendar year or were in business for |
27 | only a portion of that month, fifty per centum of the average |
28 | total reported tax liability for each tax period the licensee |
29 | has been in business. If the licensee is filing a tax liability |
30 | for the first time with no preceding tax periods, the amount |
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1 | shall be zero. |
2 | (B) For the return due June 20, 2011, the percentage used in | <-- |
3 | this calculation shall be fifty-five per centum. |
4 | (C) The amount due under this paragraph shall be due the |
5 | same day as the remainder of the preceding month's tax. |
6 | (ii) An amount equal to the taxes due for the preceding |
7 | month, less any amounts paid in the preceding month as required |
8 | by subparagraph (i). |
9 | (iii) The department shall determine whether the amounts |
10 | reported under subparagraphs (i) and (ii) shall be remitted as |
11 | one combined payment or as two separate payments. |
12 | (iv) The department may require the filing of the returns |
13 | and the payments for these types of filers by electronic means |
14 | approved by the department. |
15 | (4) Any licensee filing returns under subclause (3) shall be |
16 | relieved of filing quarterly returns. |
17 | (5) If a licensee required to remit payments under subclause |
18 | (3)(i) fails to make a timely payment or makes a payment which |
19 | is less than the required amount, the department may, in |
20 | addition to any applicable penalties, impose an additional |
21 | penalty equal to five per centum of the amount due under |
22 | subclause (3)(i) which was not timely paid. The penalty under |
23 | this subclause shall be determined when the tax return is filed |
24 | (B) An amount equal to or greater than fifty per centum of | <-- |
25 | the licensee's total tax liability required to be reported for |
26 | the same month. |
27 | (ii) An amount equal to the taxes due for the preceding |
28 | month, less any amounts paid in the preceding month as required |
29 | by subclause (i). |
30 | (4) For the return due June 20, 2011, the percentage used in |
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1 | the calculation under clause (3)(i) shall be fifty-five per |
2 | centum. |
3 | (5) The amount due under clause (3)(i) shall be due the same |
4 | day as the remainder of the preceding month's tax. |
5 | (6) The department shall determine whether the amounts |
6 | reported under clause (3) shall be remitted as one combined |
7 | payment or as two separate payments. |
8 | (7) The department may require the filing of the returns and |
9 | the payments for these types of filers by electronic means |
10 | approved by the department. |
11 | (8) Any licensee filing returns under clause (3) shall be |
12 | relieved of filing quarterly returns. |
13 | (9) If a licensee required to remit payments under clause |
14 | (3) fails to make a timely payment or makes a payment which is |
15 | less than the required amount, the department may, in addition |
16 | to any applicable penalties, impose an additional penalty equal |
17 | to five per centum of the amount due under clause (3) which was |
18 | not timely paid. The penalty under this clause shall be |
19 | determined when the tax return is filed for the tax period. |
20 | (b) Annual Returns. For the calendar year 1971, and for each |
21 | year thereafter, no annual return shall be filed, except as may |
22 | be required by rules and regulations of the department |
23 | promulgated and published at least sixty days prior to the end |
24 | of the year with respect to which the returns are made. Where |
25 | such annual returns are required licensees shall not be required |
26 | to file such returns prior to the twentieth day of the year |
27 | succeeding the year with respect to which the returns are made. |
28 | (c) Other Returns. Any person, other than a licensee, liable |
29 | to pay to the department any tax under this article, shall file |
30 | a return on or before the twentieth day of the month succeeding |
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1 | the month in which such person becomes liable for the tax. |
2 | (d) Small Taxpayers. The department, by regulation, may |
3 | waive the requirement for the filing of quarterly return in the |
4 | case of any licensee whose individual tax collections do not |
5 | exceed seventy-five dollars ($75) per calendar quarter and may |
6 | provide for reporting on a less frequent basis in such cases. |
7 | Section 222. Time of Payment.--(a) Monthly[, Semi-monthly] |
8 | and Quarterly Payments. The tax imposed by this article and |
9 | incurred or collected by a licensee shall be due and payable by |
10 | the licensee on the day the return is required to be filed under |
11 | the provisions of section 217 and such payment must accompany |
12 | the return [for such preceding period]. |
13 | (b) Annual Payments. If the amount of tax due for the |
14 | preceding year as shown by the annual return of any taxpayer is |
15 | greater than the amount already paid by him in connection with |
16 | his monthly[, semi-monthly] or quarterly returns he shall send |
17 | with such annual return a remittance for the unpaid amount of |
18 | tax for the year. |
19 | (c) Other Payments. Any person other than a licensee liable |
20 | to pay any tax under this article shall remit the tax at the |
21 | time of filing the return required by this article. |
22 | Section 2. Repeals are as follows: |
23 | (1) The General Assembly declares that the repeal under |
24 | paragraph (2) is necessary to effectuate the amendment of |
25 | sections 217 and 222 of the act. |
26 | (2) Section 202.2 of the act of April 9, 1929 (P.L.343, |
27 | No.176), known as The Fiscal Code, is repealed. |
28 | Section 3. Notwithstanding section 4 of this act, the | <-- |
29 | addition of section 217(a)(3)(i)(B) of the act shall apply to |
30 | tax returns due after May 31, 2012. |
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1 | Section 3. This 4. Except as set forth in section 3, this | <-- |
2 | act shall apply retroactively to returns required to be filed |
3 | after May 30, 2011. |
4 | Section 5. The amendment of sections 217 and 222 of the act | <-- |
5 | is a continuation of section 202.2 of the act of April 9, 1929 |
6 | (P.L.343, No.176), known as The Fiscal Code. The following |
7 | apply: |
8 | (1) Except as otherwise provided in sections 217 and 222 |
9 | of the act, all activities initiated under section 202.2 of |
10 | The Fiscal Code shall continue and remain in full force and |
11 | effect and may be completed under sections 217 and 222 of the |
12 | act. Orders, regulations, rules and decisions which were made |
13 | under section 202.2 of The Fiscal Code and which are in |
14 | effect on the effective date of the amendment of sections 217 |
15 | and 222 of the act shall remain in full force and effect |
16 | until revoked, vacated or modified under section 217 or 222 |
17 | of the act. |
18 | (2) Except as set forth in paragraph (3), any difference |
19 | in language between sections 217 and 222 of the act and |
20 | section 202.2 of The Fiscal Code is not intended to change or |
21 | affect the legislative intent, judicial construction or |
22 | administration and implementation of section 202.2 of The |
23 | Fiscal Code. |
24 | (3) Paragraph (2) does not apply to the addition of |
25 | section 217(a)(3)(i)(B). |
26 | Section 4 6. This act shall take effect immediately. | <-- |
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