1Amending the act of June 10, 1971 (P.L.153, No.7), entitled "An
2act authorizing the imposition of a tax on the sale at retail
3of liquor and malt and brewed beverages within school
4districts of the first class coterminous with a city of the
5first class for public school purposes; providing for its
6levy and collection; conferring and for a limited period of
7time imposing powers and duties, and providing penalties,"
8further providing for liquor tax in school districts of the
9first class.

10The General Assembly of the Commonwealth of Pennsylvania
11hereby enacts as follows:

12Section 1. Section 4 of the act of June 10, 1971 (P.L.153,
13No.7), known as the First Class School District Liquor Sales Tax
14Act of 1971, is amended to read:

15Section 4. Authorization of Tax and Rate Thereof.--[Any] (a)
16Subject to the provisions of subsection (b), any council of any
17city of the first class coterminous with a school district of
18the first class may authorize the board of education of such
19school district of the first class to levy a tax imposed upon
20each separate sale at retail as defined herein within the school
21district of the first class of ten per cent of the sale price,

1which tax shall be collected by the vendor from the purchaser,
2and shall be paid over by the vendor to the Tax Collector as
3herein provided.

4(b) For tax years beginning on or after July 1, 2013, any
5council of any city of the first class coterminous with a school
6district of the first class may authorize the board of education
7of such school district of the first class to levy a tax imposed
8upon each separate sale at retail as defined herein within the
9school district of the first class of up to fifteen per cent of
10the sale price, which tax shall be collected by the vendor from
11the purchaser, and shall be paid over by the vendor to the Tax
12Collector as herein provided.

13(c) The city and school district may amend, respectively,
14the ordinance authorizing the imposition of the tax and the
15resolution imposing the tax authorized in subsection (b) to
16reflect the provisions of subsection (b) in the fiscal year in
17which subsection (b) takes effect.

18Section 2. This act shall take effect July 1, 2013, or
19immediately, whichever is later.