beverages to the ultimate consumer for consumption on premises.
Section 3. Section 201-B(b), (c), (d) and (e)(1) of the act
are amended and the section is amended by adding a subsection to
read:
Section 201-B. Special taxing authority.
* * *
(a.1) Additional tax on malt or brewed beverages sold by
manufacturers of malt or brewed beverages.--
(1) A city of the first class may elect to impose a tax
on the sale at retail of malt or brewed beverages sold by a
manufacturer of malt or brewed beverages directly to the
ultimate consumer for consumption off premises, as those
terms are defined in section 201.
(2) The tax imposed under paragraph (1) shall be in
addition to the taxes authorized under section 503(a) and (b)
of the act of June 5, 1991 (P.L.9, No.6), known as the
Pennsylvania Intergovernmental Cooperation Authority Act for
Cities of the First Class, section 202(a) and (b) and
subsection (a).
(3) A tax imposed under paragraph (1) on sales or uses
shall be paid to and received by the Department of Revenue
and, along with interest and penalties, less any refunds and
credits paid, shall be credited to the Local Sales and Use
Tax Fund created under the Pennsylvania Intergovernmental
Cooperation Authority Act for Cities of the First Class.
Money in the fund shall be disbursed as provided in section
509 of the Pennsylvania Intergovernmental Cooperation
Authority Act for Cities of the First Class.
(b) Rate.--
(1) The tax authorized under subsection (a) shall be
imposed and collected at the rate of 1% and shall be computed
as set forth in section 503(e)(2) of the Pennsylvania
Intergovernmental Cooperation Authority Act for Cities of the
First Class.
(2) The tax authorized under subsection (a.1) shall be
imposed and collected at a rate of 2%.
(c) Collection.--The tax authorized under [subsection (a)]
subsections (a) and (a.1) shall be administered, collected,
deposited and disbursed in the same manner as the tax imposed
under Chapter 5 of the Pennsylvania Intergovernmental
Cooperation Authority Act for Cities of the First Class, and the
situs of the tax shall be determined in accordance with the
Pennsylvania Intergovernmental Cooperation Authority Act for
Cities of the First Class and Article II-A. The Department of
Revenue shall use the money received from the tax authorized
under Chapter 5 of the Pennsylvania Intergovernmental
Cooperation Authority Act for Cities of the First Class to cover
costs for the administration of the tax authorized under
[subsection (a)] subsections (a) and (a.1). The Department of
Revenue shall not retain any additional amounts for the cost of
collecting the tax authorized under [subsection (a)] subsections
2019/90NAD/HB1549A01616 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51