1Amending the act of June 9, 1936 (Sp.Sess. 1, P.L.13, No.4),
2entitled, as reenacted and amended, "An act imposing an
3emergency State tax on liquor, as herein defined, sold by the
4Pennsylvania Liquor Control Board; providing for the
5collection and payment of such tax; and imposing duties upon
6the Department of Revenue and the Pennsylvania Liquor Control
7Board," further providing for the emergency tax on liquor.

8The General Assembly of the Commonwealth of Pennsylvania
9hereby enacts as follows:

10Section 1.  Section 2 of the act of June 9, 1936 (Sp.Sess. 1,
11P.L.13, No.4), entitled, as reenacted and amended, "An act
12imposing an emergency State tax on liquor, as herein defined,
13sold by the Pennsylvania Liquor Control Board; providing for the
14collection and payment of such tax; and imposing duties upon the
15Department of Revenue and the Pennsylvania Liquor Control
16Board," reenacted and amended May 29, 1951 (P.L.479, No.112) and
17amended January 1, 1968 (1967 P.L.917, No.413), is amended to
18read:

19Section 2.  (a)  An emergency State tax is hereby imposed and
20assessed at the rate of eighteen per centum of the net price of

1all liquors sold by the board. The tax herein imposed shall be
2collected by the board from the purchasers of the liquor from
3the board. [The] As of January 1, 2012, the amount of such
4eighteen per centum so collected by the board, under the
5provisions of this act, shall be paid into the State Treasury,
6through the department, in the manner and within the times
7herein specified, and shall be credited to the General Fund.

8(b)  As of January 1, 2013, and thereafter, the rate of tax
9imposed under subsection (a) shall be as follows:

10(1)  From January 1, 2013, through December 31, 2013, the
11rate of tax shall be nine per centum.

12(2)  From January 1, 2014, and thereafter, the rate of tax
13shall be zero per centum.

14Section 2.  This act shall take effect in 60 days.