PRINTER'S NO. 4400
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2880
Session of
2020
INTRODUCED BY GROVE, SEPTEMBER 18, 2020
REFERRED TO COMMITTEE ON LIQUOR CONTROL, SEPTEMBER 18, 2020
AN ACT
Repealing the act of June 9, 1936 (Sp.Sess.1, P.L.13, No.4),
entitled "An act imposing an emergency State tax on liquor,
as herein defined, sold by the Pennsylvania Liquor Control
Board; providing for the collection and payment of such tax;
and imposing duties upon the Department of Revenue and the
Pennsylvania Liquor Control Board."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of June 9, 1936 (Sp.Sess.1, P.L. 13,
No.4), entitled "An act imposing an emergency State tax on
liquor, as herein defined, sold by the Pennsylvania Liquor
Control Board; providing for the collection and payment of such
tax; and imposing duties upon the Department of Revenue and the
Pennsylvania Liquor Control Board," is repealed:
[AN ACT
Imposing an emergency State tax on liquor, as herein defined,
sold by the Pennsylvania Liquor Control Board; providing for
the collection and payment of such tax; and imposing duties
upon the Department of Revenue and the Pennsylvania Liquor
Control Board.
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Section 1. Be it enacted, &c., That the following words,
terms, and phrases used in this act are, for the purposes
hereof, defined, as follows:
"Liquor." Any alcoholic, spirituous, vinous, fermented, or
other alcoholic beverage, or combination of liquors and mixed
liquor, a part of which is spirituous, vinous, fermented, or
otherwise alcoholic, and all drinks or drinkable liquids,
preparations or mixtures intended for beverage purposes, which
contain more than one-half of one per centum of alcohol by
volume, except alcohol, and malt or brewed beverages.
"Department." The Department of Revenue of this Commonwealth.
"Board." The Pennsylvania Liquor Control Board of this
Commonwealth.
"Fiscal Month." The monthly period established, from time to
time, by the Pennsylvania Liquor Control Board for the purpose
of conducting its business.
Section 2. An emergency State tax is hereby imposed and
assessed at the rate of eighteen per centum of the net price of
all liquors sold by the board. The tax herein imposed shall be
collected by the board from the purchasers of the liquor from
the board. The amount of such eighteen per centum so collected
by the board, under the provisions of this act, shall be paid
into the State Treasury, through the department, in the manner
and within the times herein specified, and shall be credited to
the General Fund.
Section 3. It shall be the duty of the board to transmit to
the department on, or before, the fifteenth day of each calendar
month, a statement of its receipts from sales of liquor and
taxes collected during the preceding fiscal month, and such
other information as may be necessary to effectuate the
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provisions of this act, at which time it shall also be the duty
of the board to pay to the department the tax imposed upon such
liquor by the provisions of this act: Provided, That the board
may, in its discretion, add the tax imposed by this act to the
wholesale and retail price at which liquors are sold and
eliminate any accounting of such tax separate from sale prices,
and in such case, the amount of the tax for any calendar month
shall be ascertained by dividing the entire gross receipts
derived from sales at Pennsylvania liquor stores during such
month by six and five-ninths (6 5/9), and the quotient thus
obtained shall be deemed the amount of the tax for such month
payable over, under this section.
Section 4. This act shall become effective immediately upon
its final enactment.]
Section 2. This act shall take effect in 60 days.
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