| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| HOUSE BILL |
|
| |
| |
| INTRODUCED BY JAMES, V. BROWN, PARKER, WATERS AND WILLIAMS, AUGUST 23, 2012 |
| |
| |
| REFERRED TO COMMITTEE ON LIQUOR CONTROL, AUGUST 23, 2012 |
| |
| |
| |
| AN ACT |
| |
1 | Amending the act of June 23, 1931 (P.L.932, No.317), entitled |
2 | "An act relating to cities of the third class; and amending, |
3 | revising, and consolidating the law relating thereto," |
4 | providing for liquor and malt and brewed beverage tax. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | hereby enacts as follows: |
7 | Section 1. Article XXV of the act of June 23, 1931 (P.L.932, |
8 | No.317), known as The Third Class City Code, reenacted and |
9 | amended June 28, 1951 (P.L.662, No.164), is amended by adding a |
10 | subdivision to read: |
11 | (e) Liquor and Malt and Brewed Beverage Tax |
12 | Section 2570. Imposition. |
13 | Notwithstanding any other provision of law, any city may, by |
14 | ordinance, impose a tax on the sale at retail of liquor and malt |
15 | and brewed beverages within the city. The ordinance shall be |
16 | modeled after the act of June 10, 1971 (P.L.153, No.7), known as |
17 | the First Class School District Liquor Sales Tax Act of 1971, |
18 | and the rate of tax authorized under this section may not exceed |
19 | the rate established under the First Class School District |
|
1 | Liquor Sales Tax Act of 1971. Such tax, if levied, shall be in |
2 | addition to any other tax the city is empowered to levy, under |
3 | any existing law, including this act. |
4 | Section 2. This act shall take effect in 60 days. |
|