H0790B1207A00546 MSP:JSL 03/19/13 #90 A00546
AMENDMENTS TO HOUSE BILL NO. 790
Sponsor: REPRESENTATIVE TAYLOR
Printer's No. 1207
1Amend Bill, page 2, line 46, by inserting after "acts"
2 and for licensees and taxes
3Amend Bill, page 2, lines 50 and 51, by striking out ";
4providing for emergency State tax; and making a related repeal"
5and inserting
6 and providing for supplemental provisions
7Amend Bill, page 7, line 20, by inserting after "to "
8the board until all retail licenses have been issued in
9accordance with Article III-A and to
10Amend Bill, page 11, line 2, by inserting after "(e) "
11(1)
12Amend Bill, page 11, by inserting between lines 5 and 6
13(2) The department shall not relocate a Pennsylvania Liquor
14Store after the effective date of this paragraph.
15Amend Bill, page 14, line 14, by inserting a bracket before
16"supervisory"
17Amend Bill, page 14, line 14, by inserting a bracket after
18"other"
19Amend Bill, page 18, line 18, by inserting a bracket before
20"Every"
21Amend Bill, page 18, line 18, by inserting after "Every"
22] Until the wholesale divestiture process as provided in
23Article III-A is complete, every
24Amend Bill, page 22, line 7, by inserting after "wine"
1 and spirits
2Amend Bill, page 23, line 4, by inserting after "wine"
3 and spirits
4Amend Bill, page 24, line 6, by inserting after "board" where
5it occurs the second time
6, in consultation with the department,
7Amend Bill, page 24, lines 10 through 15, by striking out "
8The department" in line 10 and all of lines 11 through 15 and
9inserting
10 The department shall contract with financial, legal and other
11advisors as are necessary to assist the department and the board
12in effectuating the addition of this article. Such contracts
13shall not be subject to the provisions of 62 Pa.C.S. Ch. 5
14(relating to source selection and contract formation).
15Amend Bill, page 24, line 20, by striking out "Six" and
16inserting
17 As the State liquor stores wind down operations, six
18Amend Bill, page 24, lines 22 and 23, by striking out all of
19line 22 and "The" in line 23 and inserting
20 which shall be allocated by county. The additional
21Amend Bill, page 25, line 5, by striking out "region" and
22inserting
23 county
24Amend Bill, page 25, line 16, by inserting after "section, "
25in consultation with its advisors and the board,
26Amend Bill, page 25, line 30, by striking out "consultant"
27and inserting
28 advisors
29Amend Bill, page 26, line 8, by striking out "consultant" and
30inserting
31 advisors
32Amend Bill, page 54, line 26, by inserting after "may "
33authorize the board to
1Amend Bill, page 55, line 14, by inserting after "board"
2, in consultation with the department and its advisors,
3Amend Bill, page 59, lines 10 through 21, by striking out all
4of said lines
5Amend Bill, page 68, line 11, by striking out "temporary"
6Amend Bill, page 71, lines 3 and 4, by striking out "in the
7Pennsylvania Bulletin and"
8Amend Bill, page 79, line 27, by striking out "department"
9and inserting
10 board
11Amend Bill, page 79, line 29, by striking out "department"
12and inserting
13 board
14Amend Bill, page 80, line 2, by striking out "department" and
15inserting
16 board
17Amend Bill, page 80, line 7, by striking out "department" and
18inserting
19 board
20Amend Bill, page 80, line 16, by striking out "department"
21and inserting
22 board
23Amend Bill, page 80, line 22, by striking out "department's"
24and inserting
25 board's
26Amend Bill, page 80, line 23, by striking out "department"
27and inserting
28 board
29Amend Bill, page 84, line 26, by inserting after "under "
30Article II of
1Amend Bill, page 87, line 8, by inserting after "department"
2, in consultation with the board,
3Amend Bill, page 90, lines 19 and 20, by striking out "and
4except as provided under subsection (f)"
5Amend Bill, page 90, line 30; page 91, lines 1 through 16, by
6striking out all of said lines on said pages
7Amend Bill, page 91, line 19, by striking out "and the retail
8divestiture strategy committee"
9Amend Bill, page 92, lines 11 through 15, by striking out all
10of said lines and inserting
11(3) The department shall contract with advisors
12necessary to assist the department and the board in
13administering the duties under paragraph (2). The contracts
14shall not be subject to the provisions of 62 Pa.C.S. Ch. 5
15(relating to source selection and contract formation).
16Amend Bill, page 93, by inserting between lines 11 and 12
17(3) The three additional points awarded under paragraph
18(1) shall be in addition to any points that shall be afforded
19to a veteran meeting the requirements of 51 Pa.C.S. § 7103
20(relating to additional points in grading civil service
21examinations).
22Amend Bill, page 93, line 22, by inserting after "authority"
23 over nonveteran candidates
24Amend Bill, page 94, line 24, by striking out "agency" and
25inserting
26 Pennsylvania Higher Education Assistance Agency
27Amend Bill, page 94, line 28, by striking out "agency's" and
28inserting
29 Pennsylvania Higher Education Assistance Agency's
30Amend Bill, page 97, line 9, by striking out "effects" and
31inserting
32 impact
33Amend Bill, page 97, lines 11 through 14, by striking out ":"
1in line 11, all of lines 12 and 13 and "(2) " in line 14
2Amend Bill, page 101, line 20, by inserting after "account"
3 which is hereby established
4Amend Bill, page 101, line 21, by inserting after "Fund. "
5Funds in the restricted account shall be used for programs
6under Subarticle D and any other use specified by statute.
7Amend Bill, page 104, line 5, by striking out "Liquor Store"
8and inserting
9 liquor wholesale licensee
10Amend Bill, page 119, by inserting between lines 2 and 3
11(n) (1) Grocery store licensees selling wine for off-
12premises consumption shall be required to obtain a sales tax
13license from the Department of Revenue.
14(2) A grocery store licensee selling wine for off-premises
15consumption shall be considered a Pennsylvania Liquor Store for
16purposes of collecting and remitting taxes under Article II of
17the act of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform
18Code of 1971." A grocery store licensee selling wine for off-
19premises consumption may not be required to pay the sales tax
20when making wholesale purchases but shall collect the tax at
21retail.
22Amend Bill, page 143, line 12, by inserting after "growler"
23 filled with malt or brewed beverages
24Amend Bill, page 225, line 11, by striking out "a section"
25and inserting
26 sections
27Amend Bill, page 225, by inserting between lines 21 and 22
28Section 493.3. Licensees and Taxes.--Notwithstanding any
29other provision of this act or the act of March 4, 1971 (P.L.6,
30No.2), known as the "Tax Reform Code of 1971," the following
31shall apply:
32(1) The sale of malt and brewed beverages and wine and
33spirits by an entity licensed under this act, including the sale
34of malt and brewed beverages and wine and spirits from the areas
35of a licensee's premises utilized under a retail license for
36consumption on the premises, shall be considered a sale by a
37retail dispenser under section 201 of the "Tax Reform Code of
381971."
39(2) The sale of malt and brewed beverages and wine and
1spirits to an entity described in paragraph (1) for the purpose
2of sales from the areas of a licensee's premises utilized under
3a retail license for consumption on the premises shall be
4considered a sale to a retail dispenser subject to the tax
5imposed under Article II of the "Tax Reform Code of 1971."
6(3) Except for sales under paragraphs (1) and (2), any other
7sale of malt and brewed beverages shall be considered a sale by
8a distributor, and any other sale of wine or spirits shall be
9considered a sale of liquor by a Pennsylvania Liquor Store under
10section 201 of the "Tax Reform Code of 1971."
11Amend Bill, page 242, lines 3 through 30; page 243, lines 1
12through 30; page 244, lines 1 and 2, by striking out all of said
13lines on said pages and inserting
14SUPPLEMENTAL PROVISIONS
15Section 801-A. Definitions.
16The following words and phrases when used in this article
17shall have the meanings given to them in this section unless the
18context clearly indicates otherwise:
19"Emergency act." The act of June 6, 1936 (Sp.Sess., P.L.13,
20No.4), entitled, as reenacted, "An act imposing an emergency
21State tax on liquor, as herein defined, sold by the Pennsylvania
22Liquor Control Board; providing for the collection and payment
23of such tax; and imposing duties upon the Department of Revenue
24and the Pennsylvania Liquor Control Board."
25Section 802-A. Controlling provisions.
26For the purpose of the emergency act, the following shall
27apply:
28(1) The term "board" in the emergency act shall include:
29(i) The board only to the extent the board is making
30sales:
31(A) to the general public; or
32(B) of liquor sold for on-premises consumption
33to licensees holding a license permitting on-premises
34consumption of liquor.
35(ii) A wine or spirits retail licensee.
36(iii) A wine or spirits wholesale licensee only to
37the extent the wholesale licensee makes sales of liquor
38sold for on-premises consumption to licensees holding a
39license permitting on-premises consumption of liquor.
40(iv) A grocery store licensee only to the extent
41that the sales of liquor are not sold under a license
42authorizing the on-premises consumption of liquor.
43(v) Any entity selling liquor to another entity that
44is not required to pay the tax imposed by the emergency
45act.
46(2) The term "net price" shall mean total receipts
47received from the sale of liquor without any deductions for
48cost or expenses, including, but not limited to:
1(i) Any reimbursement from manufacturers, purchasers
2or other parties.
3(ii) In the case of a bundled sale which includes
4liquor, the term includes the entire purchase price
5charged for the bundled sale, unless a fair market price
6for the liquor is separately stated on the sales document
7given to the purchaser, then the term shall only include
8the price charged for the liquor.
9(3) The tax imposed by the emergency act shall be
10included in any advertised price, shelf price or any other
11price for a container of liquor and shall not be listed as an
12itemized tax on any sales receipt for the sale of liquor.
13(4) The emergency act shall be administered and enforced
14under the provisions of Article II of the act of March 4,
151971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
16including the provisions of Article II concerning returns,
17payment, assessment and enforcement where applicable, except
18that the exclusions and exemptions under Article II of the
19Tax Reform Code of 1971 shall not apply to the emergency act,
20except for the resale exemption, provided that exemption
21shall not be claimed for liquor purchased for on-premises
22consumption.
23(5) The term "fiscal month" shall mean "calendar month."
24Amend Bill, page 244, lines 3 through 13, by striking out all
25of said lines
26Amend Bill, page 244, line 14, by striking out "45" and
27inserting
28 44
29Amend Bill, page 244, by inserting between lines 19 and 20
30(3) The amendment or addition of sections 207, 215 and
31301 of the act shall take effect upon completion of
32divestiture of retail sale operations under Subarticle B of
33Article III-A of the act.
34(4) The amendment or addition of section 208 of the act
35shall take effect upon completion of divestiture of wholesale
36operation under Subarticle C of Article III-A of the act.
37Amend Bill, page 244, line 20, by striking out "(3)" and
38inserting
39 (5)