PRINTER'S NO. 3042
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2552
Session of
2022
INTRODUCED BY RADER, PICKETT, BROOKS, HENNESSEY, SMITH, COX,
JAMES, KEEFER, GROVE, MILLARD, BERNSTINE, JOZWIAK, B. MILLER
AND ROWE, APRIL 26, 2022
REFERRED TO COMMITTEE ON FINANCE, APRIL 26, 2022
AN ACT
Repealing certain acts and parts of acts relating to the former
Mercantile License Tax System.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Legislative findings.
The General Assembly finds and declares as follows:
(1) The Mercantile License Tax System was abolished in
its entirety by the act of May 7, 1943 (P.L.237, No.110).
(2) The effective date of the abolishment of the
Mercantile License Tax System was January 1, 1944.
(3) The repeal of the remaining provisions of the
Mercantile License Tax System is necessary to simplify the
Commonwealth's tax statutes.
Section 2. Repeals.
The following acts and parts of acts are repealed:
(1) Sections 1, 7, 8 and 9 of the act of April 7, 1830
(P.L.387, No.193), entitled "An act graduating the duties
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upon wholesale dealers and retailers of merchandize, and
prescribing the mode of issuing licenses and collecting said
duties."
(2) Section 8 of the act of April 16, 1845 (P.L.532,
No.348), entitled "An act to increase the revenues and
diminish the legislative expenses of the commonwealth."
(3) As much as reads "And so much of any law as requires
the payment from county treasuries, of the costs of
collecting mercantile taxes, be and the same is hereby
repealed; and such costs shall be paid out of the state
treasury, on the warrants of the auditor general." in section
1 of the act of March 13, 1847 (P.L.340, No.279), entitled
"An act relative to tax collectors in Montgomery county; to
registered taxes within the county of Philadelphia; the
collection of mercantile taxes, and Wyalusing election
district, Bradford county."
(4) Sections 19, 27 and 28 of the act of April 10, 1849
(P.L.570, No.369), entitled "An act to create a sinking fund,
and to provide for the gradual and certain extinguishment of
the debt of the commonwealth."
(5) Section 10 of the act of April 6, 1852 (P.L.268,
No.181), entitled "An act authorizing the trustees of the
estate of James Whitehead, deceased, to sell certain real
estate and ground rents; authorizing John C. Mitchell,
administrator de bonis non of Rebecca Redman, to sell real
estate; relative to the estate of Henry Naglee, of
Philadelphia county; to the sale of malt liquors in Clarion
county; and to the Mutual Beneficial Insurance Association of
Bucks county; the boundary line of the district of
Kensington; and to the sale of hardware, by card, sample, or
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otherwise."
(6) Section 1 of the act of February 27, 1868 (P.L.43,
No.9), entitled "An act to declare the true intent and
meaning of the eleventh section of an act to provide for the
reduction of the public debt, approved April twenty-second,
Anno Domini one thousand eight hundred and forty-six."
(7) Section 1 of the act of April 9, 1870 (P.L.59,
No.38), entitled "A supplement to an act, entitled 'An Act to
provide for the reduction of the public debt,' approved the
twenty-second April, Anno Domini one thousand eight hundred
and forty-six."
(8) Sections 1 and 2 of the act of May 19, 1871
(P.L.270, No.252), entitled "An act relative to the duties
charged upon sales of foreign merchandise by auctioneers."
(9) Section 1 of the act of June 5, 1883 (P.L.87,
No.80), entitled "An act amendatory of the license laws of
the State determining the license fee to be paid by
manfacturers or venders of nostrums or patent medicines, and
repealing the twenty-fifth and twenty-sixth sections of the
act of April tenth, one thousand eight hundred and forty-
nine, entitled 'An act to create a sinking fund, and to
provide for the gradual and certain extinguishment of the
debt of the Commonwealth.'"
(10) Sections 1, 2, 3 and 4 of the act of April 30, 1925
(P.L.372, No.224), entitled "A supplement to an act, approved
May second, one thousand eight hundred and ninety-nine
(Pamphlet Laws, one hundred eighty-four), entitled 'An act to
provide revenue by imposing a mercantile license tax on
vendors of or dealers in goods, wares and merchandise, and
providing for the collection of said tax,' fixing the
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mercantile license tax for dealers beginning business on or
after May first."
Section 3. Effective date.
This act shall take effect in 60 days.
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