PRINTER'S NO. 2217
No. 1753 Session of 2001
INTRODUCED BY DIVEN, MAYERNIK, MARKOSEK, READSHAW AND KAISER,
JUNE 13, 2001
REFERRED TO COMMITTEE ON FINANCE, JUNE 13, 2001
AN ACT
1 Repealing certain acts and parts thereof relating to taxation.
2 The General Assembly of the Commonwealth of Pennsylvania
3 hereby enacts as follows:
4 Section 1. Repeals.
5 The following acts and parts of acts are repealed:
6 Section XXVII of the act of March 30, 1811 (P.L.145, No.99),
7 entitled "An act to amend and consolidate the several acts
8 relating to the settlement of the public accounts and the
9 payment of the public monies, and for other purposes."
10 Sections 1, 7, 8 and 9 of the act of April 7, 1830 (P.L.387,
11 No.193), entitled "An act graduating the duties upon wholesale
12 dealers and retailers of merchandize, and prescribing the mode
13 of issuing licenses and collecting said duties."
14 Section 8 of the act of April 16, 1845 (P.L.532, No.348),
15 entitled "An act to increase the revenues and diminish the
16 legislative expenses of the commonwealth."
17 Section 1 of the act of March 13, 1847 (P.L.340, No.279),
1 entitled "An act relative to tax collectors in Montgomery
2 county; to registered taxes within the county of Philadelphia;
3 the collection of mercantile taxes, and Wyalusing election
4 district, Bradford county."
5 Sections 19, 27 and 28 of the act of April 10, 1849 (P.L.570,
6 No.369), entitled "An act to create a sinking fund, and to
7 provide for the gradual and certain extinguishment of the debt
8 of the commonwealth."
9 Section 10 of the act of April 6, 1852 (P.L.268, No.181),
10 entitled "An act authorizing the trustees of the estate of James
11 Whitehead, deceased, to sell certain real estate and ground
12 rents; authorizing John C. Mitchell, administrator de bonis non
13 of Rebecca Redman, to sell real estate; relative to the estate
14 of Henry Naglee, of Philadelphia county; to the sale of malt
15 liquors in Clarion county; and to the Mutual Beneficial
16 Insurance Association of Bucks county; the boundary line of the
17 district of Kensington; and to the sale of hardware, by card,
18 sample, or otherwise."
19 Sections 4 and 7 of the act of April 30, 1864 (P.L.218, No.
20 210), entitled "An act imposing additional Taxes for State
21 purposes, and to abolish the Revenue Board."
22 Section 1 of the act of February 27, 1868 (P.L.43, No.9),
23 entitled "An act to declare the true intent and meaning of the
24 eleventh section of an act to provide for the reduction of the
25 public debt, approved April twenty-second, Anno Domini one
26 thousand eight hundred and forty-six."
27 Section 1 of the act of April 9, 1870 (P.L.59, No.38),
28 entitled "A supplement to an act, entitled 'An Act to provide
29 for the reduction of the public debt,' approved the twenty-
30 second April, Anno Domini one thousand eight hundred and forty-
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1 six."
2 Sections 1 and 2 of the act of May 19, 1871 (P.L.270,
3 No.252), entitled "An act relative to the duties charged upon
4 sales of foreign merchandise by auctioneers."
5 Section 1 of the act of June 5, 1883 (P.L.87, No.80),
6 entitled "An act amendatory of the license laws of the State
7 determining the license fee to be paid by manfacturers or
8 venders of nostrums or patent medicines, and repealing the
9 twenty-fifth and twenty-sixth sections of the act of April
10 tenth, one thousand eight hundred and forty-nine, entitled 'An
11 act to create a sinking fund, and to provide for the gradual and
12 certain extinguishment of the debt of the Commonwealth.'"
13 Section 27 of the act of June 1, 1889 (P.L.420, No.332),
14 entitled "A further supplement to an act entitled 'An act to
15 provide revenue by taxation,' approved the seventh day of June,
16 Anno Domini one thousand eight hundred and seventy-nine."
17 Act of April 28, 1899 (P.L.72, No.66), entitled "A supplement
18 to an act, entitled 'An act to provide revenue by taxation,'
19 approved the seventh day of June, Anno Domini one thousand eight
20 hundred and seventy-nine, amending and extending the provisions
21 thereof."
22 Sections 1, 2 and 3 of the act of May 11, 1921 (P.L.479,
23 No.225), entitled "An act imposing a State tax on anthracite
24 coal; providing for the assessment and collection thereof; and
25 providing penalties for the violation of this act."
26 Sections 1, 2, 3 and 4 of the act of April 30, 1925 (P.L.372,
27 No.224), entitled "A supplement to an act, approved May second,
28 one thousand eight hundred and ninety-nine (Pamphlet Laws, one
29 hundred eighty-four), entitled 'An act to provide revenue by
30 imposing a mercantile license tax on vendors of or dealers in
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1 goods, wares and merchandise, and providing for the collection
2 of said tax,' fixing the mercantile license tax for dealers
3 beginning business on or after May first."
4 Sections 720 and 808 of the act of April 9, 1929 (P.L.343,
5 No.176), known as The Fiscal Code.
6 Act of August 19, 1932 (Sp.Sess., P.L.92, No.53), known as
7 the Emergency Relief Sales Tax Act.
8 Act of December 5, 1933 (Sp.Sess., P.L.38, No.6), known as
9 the Spirituous and Vinous Liquor Tax Law.
10 Act of July 12, 1935 (P.L.970, No.314), known as the
11 Individual Net Income Tax Act.
12 Act of June 5, 1937 (P.L.1656, No.344), known as the Store
13 and Theatre Tax Act.
14 Articles X, XVII and XIX of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971.
16 Section 2. Effective date.
17 This act shall take effect as follows:
18 (1) The repeal of the act of December 5, 1933 (Sp.Sess.,
19 P.L.38, No.6), known as the Spirituous and Vinous Liquor Tax
20 Law, shall take effect July 1, 2001, or immediately,
21 whichever is later.
22 (2) The remainder of this act shall take effect
23 immediately.
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