PRINTER'S NO. 39

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

50

Session of

2023

INTRODUCED BY MERCURI, HAMM, JAMES, JOZWIAK, R. MACKENZIE,

NEILSON, ROWE, SCIALABBA AND STAMBAUGH, MARCH 7, 2023

REFERRED TO COMMITTEE ON FINANCE, MARCH 7, 2023

collecting such tax and its disposition, including an

appropriation for the purpose of administering this act; and

providing penalties."

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of June 5, 1937 (P.L.1656, No.344), known

as the Store and Theatre Tax Act, is repealed:

Imposing an annual license tax for the privilege of operating,

maintaining or controlling within this Commonwealth a store

cited, as the "Store and Theatre Tax Act."

Section 2. Definitions.--The following words, terms, and

phrases, when used in this act, shall have the meanings ascribed

to them in this section, except where the context clearly

indicates a different meaning:

"Association." A partnership, limited partnership, or any

other form of unincorporated enterprise owned by two or more

persons.

"Corporation." A corporation or joint-stock association

organized under the laws of this Commonwealth, the United

establishment in which, or from which, tangible personal

property of any kind is sold: Provided, however, That the term

"store," as and when used in this act, shall not include places

of business commonly known as newsstands, and warehouses or

establishments at which the sole business conducted is that of

selling, storing or distributing commodities in bulk.

"Theatre." Any building or place for the production of

theatrical entertainment, including opera, drama, comedy,

vaudeville, motion pictures or other shows, or a combination

thereof.

having in possession a valid license so to do from the

department as hereinafter provided, but each person engaged in

the operation, maintenance or control of such a store or

theatre, on the effective date of this act, shall have sixty

(60) days within which to obtain the first license for each such

store or theatre operated, maintained or controlled by him. A

separate license shall be procured for each store or theatre.

Licenses issued under this act may not be transferred or

assigned. Each licensee shall display each license so issued in

a conspicuous place in the store or theatre for which such

license is issued. The licenses issued under the provisions of

open, establish, operate, maintain or control such a store or

theatre in this Commonwealth, shall apply to the department for

a license so to do before the first day of June of each year,

except as otherwise provided in section three hereof as to the

first license. The application for license shall be made on a

form prescribed and furnished by the department, and shall set

forth the name of the person desiring such license, the name and

location of the store or theatre for which the license is

desired, and such other information as the department may

require. Each such application shall be accompanied by the

Section 5. License Taxes.--Every person opening,

establishing, operating, maintaining or controlling one or more

stores or theatres within this Commonwealth, under the same

general management, supervision or ownership, shall pay an

annual license tax for the privilege of opening, establishing,

operating, maintaining or controlling such store or stores, or

theatre or theatres as follows:

(1) Upon one store or theatre, the sum of one dollar

($1.00).

(2) Upon each store or theatre in excess of one, but not to

exceed five stores or theatres, the sum of five dollars ($5.00)

($20.00) for each such additional store or theatre.

(5) Upon each store or theatre in excess of fifteen, but not

to exceed twenty stores or theatres, the sum of thirty dollars

($30.00) for each such additional store or theatre.

(6) Upon each store or theatre in excess of twenty, but not

to exceed thirty stores or theatres, the sum of fifty dollars

($50.00) for each such additional store or theatre.

(7) Upon each store or theatre in excess of thirty, but not

to exceed fifty stores or theatres, the sum of one hundred

dollars ($100.00) for each such additional store or theatre.

theatre.

(9) Upon each store or theatre in excess of seventy-five,

but not to exceed one hundred stores or theatres, the sum of two

hundred and fifty dollars ($250.00) for each such additional

store or theatre.

(10) Upon each store or theatre in excess of one hundred,

but not to exceed two hundred stores or theatres, the sum of

three hundred and fifty dollars ($350.00) for each such

additional store or theatre.

(11) Upon each store or theatre in excess of two hundred,

but not to exceed five hundred stores or theatres, the sum of

for the purpose of this act, be considered under the same

general management, supervision or ownership if, directly or

indirectly, controlled by a single person or any group of

persons having a common interest in such stores or theatres, or

if any part of the gross revenues, net revenues or profits from

any such stores or theatres, shall, directly or indirectly, be

required to be immediately or ultimately made available as

rental or in any other manner whatsoever for the beneficial use,

or shall, directly or indirectly, inure to the immediate or

ultimate benefit of any single person or any group of persons

provided, shall be guilty of a misdemeanor, and, upon conviction

thereof, shall be fined not less than fifty dollars ($50.00) nor

more than one hundred dollars ($100.00), and costs of

prosecution. Each and every day that such violation shall

continue shall constitute a separate and distinct offense.

Section 8. Examination of Records; Penalty.--The department,

or any duly authorized agent thereof, shall have the power to

examine the books, records, papers, and files, within or outside

the Commonwealth, of any person operating, maintaining or

controlling a store or theatre within this Commonwealth. It

shall have the power to examine witnesses, under oath, to verify

fined not less than fifty dollars ($50.00) nor more than one

hundred dollars ($100.00), and costs of prosecution. Each such

refusal shall be deemed a separate offense.

Section 9. Disposition of Tax and Fines.--All taxes and

fines received, collected or recovered under this act, shall be

paid into the State Treasury, through the department, and,

except as hereinafter otherwise provided, shall be credited to

the State School Fund: Provided, however, That out of the

revenues derived under the provisions of this act, the

Department of Revenue shall, during the fiscal biennium

($151,517.00), and the said sum so paid into the General Fund is

hereby appropriated to the Department of Revenue for the purpose

of administering this act.

Section 10. License Tax in Addition to Existing Taxes.--The

license tax imposed by this act shall be in addition to any

taxes now imposed or that may subsequently be imposed by law.

Section 11. Constitutionality.--If any section, sentence,

clause or part of this act is, for any reason, held to be

unconstitutional, the decision of the court shall not affect or

impair the remaining provisions of this act. It is hereby

declared to be the legislative intent that this act would have

Section 2. This act shall take effect in 60 days.