PRINTER'S NO. 1621
No. 1266 Session of 2000
INTRODUCED BY BRIGHTBILL, CONTI, ROBBINS, COSTA, SALVATORE,
TOMLINSON, HOLL, EARLL, HELFRICK, TILGHMAN, DENT, WENGER,
THOMPSON AND BOSCOLA, JANUARY 27, 2000
REFERRED TO FINANCE, JANUARY 27, 2000
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for time for filing returns.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 217 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, amended July 1,
15 1985 (P.L.78, No.29), is amended to read:
16 Section 217. Time for Filing Returns.--(a) Quarterly and
17 Monthly Returns:
18 (1) For the year in which this article becomes effective and
19 in each year thereafter a return shall be filed quarterly by
20 every licensee on or before the twentieth day of April, July,
21 October and January for the three months ending the last day of
1 March, June, September and December.
2 (2) For the year in which this article becomes effective,
3 and in each year thereafter, a return shall be filed monthly
4 with respect to each month by every licensee whose total tax
5 reported, or in the event no report is filed, the total tax
6 which should have been reported, for the third calendar quarter
7 of the preceding year equals or exceeds [six hundred dollars
8 ($600)] one thousand two hundred dollars ($1,200). Such returns
9 shall be filed on or before the twentieth day of the next
10 succeeding month with respect to which the return is made. Any
11 licensee required to file monthly returns hereunder shall be
12 relieved from filing quarterly returns.
13 (b) Annual Returns. For the calendar year 1971, and for each
14 year thereafter, no annual return shall be filed, except as may
15 be required by rules and regulations of the department
16 promulgated and published at least sixty days prior to the end
17 of the year with respect to which the returns are made. Where
18 such annual returns are required licensees shall not be required
19 to file such returns prior to the twentieth day of the year
20 succeeding the year with respect to which the returns are made.
21 (c) Other Returns. Any person, other than a licensee, liable
22 to pay to the department any tax under this article, shall file
23 a return on or before the twentieth day of the month succeeding
24 the month in which such person becomes liable for the tax.
25 (d) Small Taxpayers. The department, by regulation, may
26 waive the requirement for the filing of quarterly return in the
27 case of any licensee whose individual tax collections do not
28 exceed seventy-five dollars ($75) per calendar quarter and may
29 provide for reporting on a less frequent basis in such cases.
30 Section 2. This act shall take effect in 60 days.
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