THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY JAMES, V. BROWN, CALTAGIRONE, CLYMER, COHEN, DeLUCA, JOSEPHS, PARKER, WATERS AND WILLIAMS, AUGUST 23, 2012

REFERRED TO COMMITTEE ON LIQUOR CONTROL, AUGUST 23, 2012  

AN ACT

Amending the act of July 10, 1987 (P.L.246, No.47), entitled "An

act empowering the Department of Community Affairs to declare

certain municipalities as financially distressed; providing

for the restructuring of debt of financially distressed

municipalities; limiting the ability of financially

distressed municipalities to obtain government funding;

authorizing municipalities to participate in Federal debt

adjustment actions and bankruptcy actions under certain

circumstances; and providing for consolidation or merger of

contiguous municipalities to relieve financial distress,"

further providing for liquor and malt and brewed beverage

tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of July 10, 1987 (P.L.246, No.47), known

as the Municipalities Financial Recovery Act, is amended by

adding a section to read:

Section 124.  Liquor and malt and brewed beverage tax.

Notwithstanding any other provision of law, any municipality

determined financially distressed under section 203 of this act,

may, by ordinance, impose a tax on the sale at retail of liquor

and malt and brewed beverages within the municipality. The

ordinance shall be modeled after the act of June 10, 1971

(P.L.153, No.7), known as the First Class School District Liquor

Sales Tax Act of 1971, and the rate of tax authorized under this

section may not exceed the rate established under the First

Class School District Liquor Sales Tax Act of 1971. Such tax, if

levied, shall be in addition to any other tax the financially

distressed municipality is empowered to levy, under any existing

law, including this act.

Section 2.  This act shall take effect in 60 days.