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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY PAYNE, BARRAR, MARSHALL, MOUL, MULLERY AND SWANGER, APRIL 26, 2011 |
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| REFERRED TO COMMITTEE ON LIQUOR CONTROL, APRIL 26, 2011 |
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| AN ACT |
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1 | Amending the act of June 9, 1936 (Sp.Sess. 1, P.L.13, No.4), |
2 | entitled, as reenacted and amended, "An act imposing an |
3 | emergency State tax on liquor, as herein defined, sold by the |
4 | Pennsylvania Liquor Control Board; providing for the |
5 | collection and payment of such tax; and imposing duties upon |
6 | the Department of Revenue and the Pennsylvania Liquor Control |
7 | Board," further providing for the emergency tax on liquor. |
8 | The General Assembly of the Commonwealth of Pennsylvania |
9 | hereby enacts as follows: |
10 | Section 1. Section 2 of the act of June 9, 1936 (Sp.Sess. 1, |
11 | P.L.13, No.4), entitled, as reenacted and amended, "An act |
12 | imposing an emergency State tax on liquor, as herein defined, |
13 | sold by the Pennsylvania Liquor Control Board; providing for the |
14 | collection and payment of such tax; and imposing duties upon the |
15 | Department of Revenue and the Pennsylvania Liquor Control |
16 | Board," reenacted and amended May 29, 1951 (P.L.479, No.112) and |
17 | amended January 1, 1968 (1967 P.L.917, No.413), is amended to |
18 | read: |
19 | Section 2. (a) An emergency State tax is hereby imposed and |
20 | assessed at the rate of eighteen per centum of the net price of |
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1 | all liquors sold by the board. The tax herein imposed shall be |
2 | collected by the board from the purchasers of the liquor from |
3 | the board. [The] As of January 1, 2010, the amount of such |
4 | eighteen per centum so collected by the board, under the |
5 | provisions of this act, shall be paid into the State Treasury, |
6 | through the department, in the manner and within the times |
7 | herein specified, and shall be credited to the General Fund. |
8 | (b) As of January 1, 2011, and thereafter, the rate of tax |
9 | imposed under subsection (a) shall be as follows: |
10 | (1) From January 1, 2011, through December 31, 2011, the |
11 | rate of tax shall be nine per centum. |
12 | (2) From January 1, 2012, and thereafter, the rate of tax |
13 | shall be zero per centum. |
14 | Section 2. This act shall take effect in 60 days. |
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