PRINTER'S NO. 927
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
845
Session of
2017
INTRODUCED BY MURT, V. BROWN, CALTAGIRONE, D. COSTA, DEAN,
GILLEN, KINSEY, ROZZI AND WATSON, MARCH 13, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 2017
AN ACT
Providing for a fee on sexually oriented businesses; imposing
duties on the Department of Revenue and the Department of
Human Services; 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:
"Adult entertainment material." The term shall include, but
is not limited to, any material, product or service that depicts
actual or simulated sexually explicit conduct, the primary
purpose of which is the sexual stimulation of humans, including
motion pictures, videos, phone sex, books, magazines, computer
games and private or public arcades and booths used to view live
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or recorded adult entertainment material. The term shall not
include any legitimate medical, scientific, educational,
artistic, literary, dramatic or political materials, works,
displays or products in any form.
"Adult entertainment venue." An establishment that, as its
principal business purpose, sells or rents adult entertainment
material to customers.
"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.
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(3) An adult entertainment venue.
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 Human Services 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 money will not be used to supplant Federal and State funds
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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 section.
Section 8. Effective date.
This act shall take effect in 60 days.
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