Section 1. Be it enacted, &c., That the following words,
terms, and phrases used in this act are, for the purposes
hereof, defined, as follows:
"Liquor." Any alcoholic, spirituous, vinous, fermented, or
other alcoholic beverage, or combination of liquors and mixed
liquor, a part of which is spirituous, vinous, fermented, or
otherwise alcoholic, and all drinks or drinkable liquids,
preparations or mixtures intended for beverage purposes, which
contain more than one-half of one per centum of alcohol by
volume, except alcohol, and malt or brewed beverages.
"Department." The Department of Revenue of this Commonwealth.
"Board." The Pennsylvania Liquor Control Board of this
Commonwealth.
"Fiscal Month." The monthly period established, from time to
time, by the Pennsylvania Liquor Control Board for the purpose
of conducting its business.
Section 2. An emergency State tax is hereby imposed and
assessed at the rate of eighteen per centum of the net price of
all liquors sold by the board. The tax herein imposed shall be
collected by the board from the purchasers of the liquor from
the board. The amount of such eighteen per centum so collected
by the board, under the provisions of this act, shall be paid
into the State Treasury, through the department, in the manner
and within the times herein specified, and shall be credited to
the General Fund.
Section 3. It shall be the duty of the board to transmit to
the department on, or before, the fifteenth day of each calendar
month, a statement of its receipts from sales of liquor and
taxes collected during the preceding fiscal month, and such
other information as may be necessary to effectuate the
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