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 authorization and rate and for
9functions of tax collectors.

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

12Section 1. Sections 4 and 6 of the act of June 10, 1971
13(P.L.153, No.7), known as the First Class School District Liquor
14Sales Tax Act of 1971, are amended to read:

15Section 4. Authorization of Tax and Rate Thereof.--(a) Any
16council of any city of the first class coterminous with a school
17district of the first class may authorize the board of education
18of such school district of the first class to levy a tax imposed
19upon each separate sale at retail as defined herein within the
20school district of the first class and within an airport owned 
21by such city of ten per cent of the sale price, which tax shall
22be collected by the vendor from the purchaser, and shall be paid

1over by the vendor to the Tax Collector as herein provided.

2(b) To be valid, the authorization under subsection (a) must
3apply to every situs:

4(1) within such school district; and

5(2) within an airport owned by such city.

6Section 6. Powers and Duties of the Tax Collector.--(a) It
7shall be the duty of the Tax Collector to collect and receive
8the taxes, interest and penalties authorized by this act.

9(b) The Tax Collector is hereby charged with the enforcement
10of the provisions of this act and is hereby empowered to
11prescribe, adopt, promulgate and enforce rules and regulations
12governing the administration and enforcement of the provisions
13of this act, including the reexamination and correction of
14returns and payments alleged or found to be incorrect, or as to
15which an overpayment is claimed or found to have occurred.

16(c) The Tax Collector is hereby authorized to examine the
17books, papers and records of any vendor in order to verify the
18accuracy of any return filed or ascertain the amount of tax due.
19Every vendor is hereby directed and required to give to the Tax
20Collector the means, facilities and opportunities for such
21examinations. The Tax Collector is hereby authorized to examine
22any person concerning the amount of tax due and to this end may
23compel the production of books, papers and records and the
24attendance of all persons before him, whether as parties or
25witnesses, whom he believes to have knowledge relating to the
26amount of tax due.

27(d) The Tax Collector shall remit the tax collected at the
28situs specified in section 4(b)(2) to the school district where
29the sale at retail as defined herein occurred.

30Section 2. This act shall take effect as follows:

1(1) The addition of section 4(b) of the act shall take
2effect in 180 days.

3(2) This section shall take effect immediately.

4(3) The remainder of this act shall take effect in 60
5days.