H0790B1207A00546 MSP:JSL 03/19/13 #90 A00546

 

 

 

 

AMENDMENTS TO HOUSE BILL NO. 790

Sponsor: REPRESENTATIVE TAYLOR

Printer's No. 1207

 

1Amend Bill, page 2, line 46, by inserting after "acts"

2 and for licensees and taxes

3Amend Bill, page 2, lines 50 and 51, by striking out "; 
4providing for emergency State tax; and making a related repeal"
5and inserting

6 and providing for supplemental provisions

7Amend Bill, page 7, line 20, by inserting after "to "

8the board until all retail licenses have been issued in
9accordance with Article III-A and to

10Amend Bill, page 11, line 2, by inserting after "(e) "

11(1)

12Amend Bill, page 11, by inserting between lines 5 and 6

13(2) The department shall not relocate a Pennsylvania Liquor
14Store after the effective date of this paragraph.

15Amend Bill, page 14, line 14, by inserting a bracket before
16"supervisory"

17Amend Bill, page 14, line 14, by inserting a bracket after
18"other"

19Amend Bill, page 18, line 18, by inserting a bracket before
20"Every"

21Amend Bill, page 18, line 18, by inserting after "Every"

22] Until the wholesale divestiture process as provided in 
23Article III-A is complete, every

24Amend Bill, page 22, line 7, by inserting after "wine"

1 and spirits

2Amend Bill, page 23, line 4, by inserting after "wine"

3 and spirits

4Amend Bill, page 24, line 6, by inserting after "board" where
5it occurs the second time

6, in consultation with the department,

7Amend Bill, page 24, lines 10 through 15, by striking out " 
8The department" in line 10 and all of lines 11 through 15 and 
9inserting

10 The department shall contract with financial, legal and other
11advisors as are necessary to assist the department and the board
12in effectuating the addition of this article. Such contracts
13shall not be subject to the provisions of 62 Pa.C.S. Ch. 5
14(relating to source selection and contract formation).

15Amend Bill, page 24, line 20, by striking out "Six" and 
16inserting

17 As the State liquor stores wind down operations, six

18Amend Bill, page 24, lines 22 and 23, by striking out all of 
19line 22 and "The" in line 23 and inserting

20 which shall be allocated by county. The additional

21Amend Bill, page 25, line 5, by striking out "region" and 
22inserting

23 county

24Amend Bill, page 25, line 16, by inserting after "section, "

25in consultation with its advisors and the board,

26Amend Bill, page 25, line 30, by striking out "consultant" 
27and inserting

28 advisors

29Amend Bill, page 26, line 8, by striking out "consultant" and 
30inserting

31 advisors

32Amend Bill, page 54, line 26, by inserting after "may "

33authorize the board to

1Amend Bill, page 55, line 14, by inserting after "board"

2, in consultation with the department and its advisors,

3Amend Bill, page 59, lines 10 through 21, by striking out all
4of said lines

5Amend Bill, page 68, line 11, by striking out "temporary"

6Amend Bill, page 71, lines 3 and 4, by striking out "in the 
7Pennsylvania Bulletin and"

8Amend Bill, page 79, line 27, by striking out "department" 
9and inserting

10 board

11Amend Bill, page 79, line 29, by striking out "department" 
12and inserting

13 board

14Amend Bill, page 80, line 2, by striking out "department" and 
15inserting

16 board

17Amend Bill, page 80, line 7, by striking out "department" and 
18inserting

19 board

20Amend Bill, page 80, line 16, by striking out "department" 
21and inserting

22 board

23Amend Bill, page 80, line 22, by striking out "department's" 
24and inserting

25 board's

26Amend Bill, page 80, line 23, by striking out "department" 
27and inserting

28 board

29Amend Bill, page 84, line 26, by inserting after "under "

30Article II of

1Amend Bill, page 87, line 8, by inserting after "department"

2, in consultation with the board,

3Amend Bill, page 90, lines 19 and 20, by striking out "and 
4except as provided under subsection (f)"

5Amend Bill, page 90, line 30; page 91, lines 1 through 16, by
6striking out all of said lines on said pages

7Amend Bill, page 91, line 19, by striking out "and the retail 
8divestiture strategy committee"

9Amend Bill, page 92, lines 11 through 15, by striking out all
10of said lines and inserting

11(3) The department shall contract with advisors
12necessary to assist the department and the board in
13administering the duties under paragraph (2). The contracts
14shall not be subject to the provisions of 62 Pa.C.S. Ch. 5
15(relating to source selection and contract formation).

16Amend Bill, page 93, by inserting between lines 11 and 12

17(3) The three additional points awarded under paragraph
18(1) shall be in addition to any points that shall be afforded
19to a veteran meeting the requirements of 51 Pa.C.S. § 7103
20(relating to additional points in grading civil service
21examinations).

22Amend Bill, page 93, line 22, by inserting after "authority"

23 over nonveteran candidates

24Amend Bill, page 94, line 24, by striking out "agency" and 
25inserting

26 Pennsylvania Higher Education Assistance Agency

27Amend Bill, page 94, line 28, by striking out "agency's" and 
28inserting

29 Pennsylvania Higher Education Assistance Agency's

30Amend Bill, page 97, line 9, by striking out "effects" and 
31inserting

32 impact

33Amend Bill, page 97, lines 11 through 14, by striking out ":" 

1in line 11, all of lines 12 and 13 and "(2) " in line 14

2Amend Bill, page 101, line 20, by inserting after "account"

3 which is hereby established

4Amend Bill, page 101, line 21, by inserting after "Fund. "

5Funds in the restricted account shall be used for programs
6under Subarticle D and any other use specified by statute.

7Amend Bill, page 104, line 5, by striking out "Liquor Store" 
8and inserting

9 liquor wholesale licensee

10Amend Bill, page 119, by inserting between lines 2 and 3

11(n) (1) Grocery store licensees selling wine for off-
12premises consumption shall be required to obtain a sales tax
13license from the Department of Revenue.

14(2) A grocery store licensee selling wine for off-premises 
15consumption shall be considered a Pennsylvania Liquor Store for 
16purposes of collecting and remitting taxes under Article II of 
17the act of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform 
18Code of 1971." A grocery store licensee selling wine for off-
19premises consumption may not be required to pay the sales tax 
20when making wholesale purchases but shall collect the tax at 
21retail.

22Amend Bill, page 143, line 12, by inserting after "growler"

23 filled with malt or brewed beverages

24Amend Bill, page 225, line 11, by striking out "a section" 
25and inserting

26 sections

27Amend Bill, page 225, by inserting between lines 21 and 22

28Section 493.3. Licensees and Taxes.--Notwithstanding any
29other provision of this act or the act of March 4, 1971 (P.L.6, 
30No.2), known as the "Tax Reform Code of 1971," the following 
31shall apply:

32(1) The sale of malt and brewed beverages and wine and
33spirits by an entity licensed under this act, including the sale
34of malt and brewed beverages and wine and spirits from the areas
35of a licensee's premises utilized under a retail license for
36consumption on the premises, shall be considered a sale by a
37retail dispenser under section 201 of the "Tax Reform Code of
381971."

39(2) The sale of malt and brewed beverages and wine and

1spirits to an entity described in paragraph (1) for the purpose
2of sales from the areas of a licensee's premises utilized under
3a retail license for consumption on the premises shall be
4considered a sale to a retail dispenser subject to the tax
5imposed under Article II of the "Tax Reform Code of 1971."

6(3) Except for sales under paragraphs (1) and (2), any other
7sale of malt and brewed beverages shall be considered a sale by
8a distributor, and any other sale of wine or spirits shall be
9considered a sale of liquor by a Pennsylvania Liquor Store under
10section 201 of the "Tax Reform Code of 1971."

11Amend Bill, page 242, lines 3 through 30; page 243, lines 1
12through 30; page 244, lines 1 and 2, by striking out all of said
13lines on said pages and inserting

14SUPPLEMENTAL PROVISIONS

15Section 801-A. Definitions.

16The following words and phrases when used in this article
17shall have the meanings given to them in this section unless the
18context clearly indicates otherwise:

19"Emergency act." The act of June 6, 1936 (Sp.Sess., P.L.13,
20No.4), entitled, as reenacted, "An act imposing an emergency
21State tax on liquor, as herein defined, sold by the Pennsylvania
22Liquor Control Board; providing for the collection and payment
23of such tax; and imposing duties upon the Department of Revenue
24and the Pennsylvania Liquor Control Board."

25Section 802-A. Controlling provisions.

26For the purpose of the emergency act, the following shall
27apply:

28(1) The term "board" in the emergency act shall include:

29(i) The board only to the extent the board is making
30sales:

31(A) to the general public; or

32(B) of liquor sold for on-premises consumption
33to licensees holding a license permitting on-premises
34consumption of liquor.

35(ii) A wine or spirits retail licensee.

36(iii) A wine or spirits wholesale licensee only to
37the extent the wholesale licensee makes sales of liquor
38sold for on-premises consumption to licensees holding a
39license permitting on-premises consumption of liquor.

40(iv) A grocery store licensee only to the extent
41that the sales of liquor are not sold under a license
42authorizing the on-premises consumption of liquor.

43(v) Any entity selling liquor to another entity that
44is not required to pay the tax imposed by the emergency
45act.

46(2) The term "net price" shall mean total receipts
47received from the sale of liquor without any deductions for
48cost or expenses, including, but not limited to:

1(i) Any reimbursement from manufacturers, purchasers
2or other parties.

3(ii) In the case of a bundled sale which includes
4liquor, the term includes the entire purchase price
5charged for the bundled sale, unless a fair market price
6for the liquor is separately stated on the sales document
7given to the purchaser, then the term shall only include
8the price charged for the liquor.

9(3) The tax imposed by the emergency act shall be
10included in any advertised price, shelf price or any other
11price for a container of liquor and shall not be listed as an
12itemized tax on any sales receipt for the sale of liquor.

13(4) The emergency act shall be administered and enforced
14under the provisions of Article II of the act of March 4, 
151971 (P.L.6, No.2), known as the Tax Reform Code of 1971, 
16including the provisions of Article II concerning returns, 
17payment, assessment and enforcement where applicable, except 
18that the exclusions and exemptions under Article II of the 
19Tax Reform Code of 1971 shall not apply to the emergency act, 
20except for the resale exemption, provided that exemption 
21shall not be claimed for liquor purchased for on-premises 
22consumption.

23(5) The term "fiscal month" shall mean "calendar month."

24Amend Bill, page 244, lines 3 through 13, by striking out all
25of said lines

26Amend Bill, page 244, line 14, by striking out "45" and 
27inserting

28 44

29Amend Bill, page 244, by inserting between lines 19 and 20

30(3) The amendment or addition of sections 207, 215 and
31301 of the act shall take effect upon completion of
32divestiture of retail sale operations under Subarticle B of
33Article III-A of the act.

34(4) The amendment or addition of section 208 of the act
35shall take effect upon completion of divestiture of wholesale
36operation under Subarticle C of Article III-A of the act.

37Amend Bill, page 244, line 20, by striking out "(3)" and 
38inserting

39 (5)

 

See A00546 in
the context
of HB0790