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05/29/2024 10:33 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20210&cosponId=37775
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House of Representatives
Session of 2021 - 2022 Regular Session

MEMORANDUM

Posted: October 3, 2022 10:33 AM
From: Representative Robert W. Mercuri
To: All House members
Subject: Clean Up PA Laws & Repeal the Store and Theatre Tax Act
 
Please join me as a co-sponsor of legislation to clean up our books and repeal the unconstitutional Store and Theatre Tax Act (Act 344 of 1937).

This 1937 statute established an annual license tax for the privilege of operating, maintaining or controlling stores and theatres in the Commonwealth. The tax rate applied was dependent upon the number of stores and theatres operated, maintained or controlled by the taxpayer. 

In a 1939 case, the Pennsylvania Supreme Court found the graduated tax rates violated the uniformity clause of the Pennsylvania Constitution.  However, even though this statute is now not in effect, it technically remains on the books. 

Repealing inoperative tax laws will simplify our statutes and reduce taxpayers’ confusion about the business climate in this Commonwealth.

I look forward to working with you on this important legislation.
 
 



Introduced as HB2891