PRINTER'S NO. 2162
No. 1717 Session of 1975
INTRODUCED BY A. K. HUTCHINSON, SEPTEMBER 22, 1975
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 23, 1975
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," exempting moneys received from municipalities
11 from utilities' gross receipts and taxes thereon.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The first paragraph of section 1101, act of March
15 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971,"
16 is amended to read:
17 Section 1101. Imposition of Tax.--Every railroad company,
18 pipeline company, conduit company, steamboat company, canal
19 company, slack water navigation company, transportation company,
20 and every other company, association, joint-stock association,
21 or limited partnership, now or hereafter incorporated or
22 organized by or under any law of this Commonwealth, or now or
23 hereafter organized or incorporated by any other state or by the
1 United States or any foreign government, and doing business in
2 this Commonwealth, and every copartnership, person or persons
3 owning, operating or leasing to or from another corporation,
4 company, association, joint-stock association, limited
5 partnership, copartnership, person or persons, any railroad,
6 pipeline, conduit, steamboat, canal, slack water navigation, or
7 other device for the transportation of freight, passengers,
8 baggage, or oil, except taxicabs, motor buses and motor
9 omnibuses, and every limited partnership, association, joint-
10 stock association, corporation or company engaged in, or
11 hereafter engaged in, the transportation of freight or oil
12 within this State, and every telephone company, telegraph
13 company, express company, electric light company, waterpower
14 company, hydro-electric company, gas company, palace car company
15 and sleeping car company, now or hereafter incorporated or
16 organized by or under any law of this Commonwealth, or now or
17 hereafter organized or incorporated by any other state or by the
18 United States or any foreign government and doing business in
19 this Commonwealth, and every limited partnership, association,
20 joint-stock association, copartnership, person or persons,
21 engaged in telephone, telegraph, express, electric light and
22 power, waterpower, hydro-electric, gas, palace car or sleeping
23 car business in this Commonwealth, shall pay to the State
24 Treasurer, through the Department of Revenue, a tax of forty-
25 five mills upon each dollar of the gross receipts of the
26 corporation, company or association, limited partnership, joint-
27 stock association, copartnership, person or persons, received
28 from passengers, baggage, and freight transported wholly within
29 this State, from telegraph or telephone messages transmitted
30 wholly within this State, from express, palace car or sleeping
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1 car business done wholly within this State, or from the sales of
2 electric energy or gas, except gross receipts derived from sales
3 of gas to any municipality owned or operated public utility and
4 except gross receipts derived from the sales for resale of
5 electric energy or gas, to persons, partnerships, associations,
6 corporations or political subdivisions subject to the tax
7 imposed by this act upon gross receipts derived from such resale
8 and from the transportation of oil done wholly within this
9 State. The gross receipts of public utilities shall not include
10 any moneys received from municipal customers. The gross receipts
11 of gas companies shall include the gross receipts from the sale
12 of artificial and natural gas, but shall not include gross
13 receipts from the sale of liquefied petroleum gas. The said tax
14 shall be paid within the time prescribed by law, and for the
15 purpose of ascertaining the amount of the same, it shall be the
16 duty of the treasurer or other proper officer of the said
17 company, copartnership, limited partnership, association, joint-
18 stock association or corporation, or person or persons, to
19 transmit to the Department of Revenue on or before April 15 of
20 each year an annual report, and under oath or affirmation, of
21 the amount of gross receipts of the said companies,
22 copartnerships, corporations, associations, joint-stock
23 associations, limited partnerships, person or persons, derived
24 from all sources, and of gross receipts from business done
25 wholly within this State, during the period of twelve months
26 immediately preceding January 1 of each year. It shall be the
27 further duty of the treasurer or other proper officer of every
28 such corporation or association and every individual liable by
29 law to report or pay said tax, except municipalities, to
30 transmit to the Department of Revenue on or before April 30 of
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1 each year, a tentative report in like form and manner for each
2 twelve month period beginning January 1, of each year. The
3 tentative report shall set forth (i) the amount of gross
4 receipts received in the period of twelve months next preceding
5 and reported in the annual report; or (ii) the gross receipts
6 received in the first three months of the current period of
7 twelve months; and (iii) such other information as the
8 Department of Revenue may require.
9 * * *
10 Section 2. This act shall take effect in 30 days.
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