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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY PAYNE, BENNINGHOFF, BURNS, D. COSTA, J. EVANS, EVERETT, FLECK, GINGRICH, GODSHALL, GOODMAN, HARPER, HELM, HESS, HUTCHINSON, KAUFFMAN, M. KELLER, KRIEGER, MAJOR, MARSICO, MURT, O'NEILL, QUINN, READSHAW, ROAE, ROHRER, SONNEY, STEVENSON, SWANGER, TURZAI AND HORNAMAN, OCTOBER 14, 2009 |
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| REFERRED TO COMMITTEE ON LIQUOR CONTROL, OCTOBER 14, 2009 |
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| AN ACT |
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1 | Amending the act of June 9, 1936 (Sp. Sess., P.L.13, No.4), |
2 | entitled, as reenacted and amended, "An act imposing an |
3 | emergency State tax on liquor, as herein defined, sold by the |
4 | Pennsylvania Liquor Control Board; providing for the |
5 | collection and payment of such tax; and imposing duties upon |
6 | the Department of Revenue and the Pennsylvania Liquor Control |
7 | Board," further providing for rate of tax. |
8 | The General Assembly of the Commonwealth of Pennsylvania |
9 | hereby enacts as follows: |
10 | Section 1. Section 2 of the act of June 9, 1936 (Sp. Sess., |
11 | P.L.13, No.4), entitled "An act imposing an emergency State tax |
12 | on liquor, as herein defined, sold by the Pennsylvania Liquor |
13 | Control Board; providing for the collection and payment of such |
14 | tax; and imposing duties upon the Department of Revenue and the |
15 | Pennsylvania Liquor Control Board," reenacted and amended May |
16 | 29, 1951 (P.L.479, No.112) and amended January 1, 1968 (1967, |
17 | P.L.917, No.413), is amended to read: |
18 | Section 2. (a) An emergency State tax is hereby imposed and |
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1 | assessed at the rate of eighteen per centum of the net price of |
2 | all liquors sold by the board. The tax herein imposed shall be |
3 | collected by the board from the purchasers of the liquor from |
4 | the board. [The] As of January 1, 2009, the amount of such |
5 | eighteen per centum so collected by the board, under the |
6 | provisions of this act, shall be paid into the State Treasury, |
7 | through the department, in the manner and within the times |
8 | herein specified, and shall be credited to the General Fund. |
9 | (b) As of January 1, 2010, and thereafter, the rate of tax |
10 | imposed under subsection (a) shall be as follows: |
11 | (1) From January 1, 2010, through December 31, 2010, the |
12 | rate of tax shall be nine per centum. |
13 | (2) From January 1, 2011, and thereafter, the rate of |
14 | tax shall be zero per centum. |
15 | Section 2. This act shall take effect in 60 days. |
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