PRINTER'S NO.  2530

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1899

Session of

2009

  

  

INTRODUCED BY BARRAR, EVERETT, GROVE, MOUL, M. O'BRIEN, PYLE AND SONNEY, JULY 30, 2009

  

  

REFERRED TO COMMITTEE ON GAMING OVERSIGHT, JULY 30, 2009  

  

  

  

AN ACT

  

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Amending Title 4 (Amusements) of the Pennsylvania Consolidated

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Statutes, in administration and enforcement, providing for a

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tax on liquor and malt and brewed beverages at licensed

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facilities.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Title 4 of the Pennsylvania Consolidated Statutes

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is amended by adding a section to read:

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§ 1521.1.  Tax on liquor and malt and brewed beverages at

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licensed facilities.

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(a)  Imposition.--

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(1)  There is imposed upon each separate sale at retail

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of liquor and malt and brewed beverages as defined in the act

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of April 12, 1951 (P.L.90, No.21), known as the Liquor Code,

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by a slot machine licensee, who is also licensed to sell

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liquor or malt or brewed beverages under the Liquor Code

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within and outside the licensed facility, a tax of 5% of the

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sale price.

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(2)  The tax shall not apply to liquor or malt or brewed

 


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beverages provided by a slot machine licensee to patrons

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without consideration.

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(b)  Collection.--The tax imposed under subsection (a) shall

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be collected by the slot machine licensee from the purchaser and

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shall be paid over to the Commonwealth. The department shall

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promulgate regulations relating to the collection of the tax.

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(c)  Use of revenues.--All revenues from the tax imposed

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under subsection (a) shall be deposited into a special fund

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within the State Treasury. Revenue shall be distributed each

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fiscal year beginning July 1 as follows:

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(1)  Not more than $20,000,000 from the special fund

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shall be distributed to the Department of Community and

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Economic Development, which shall use it for the following

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purposes:

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(i)  Tourism marketing and promotion activities to

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increase business, leisure and convention visitation to

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this Commonwealth.

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(ii)  Grants to tourism promotion agencies and

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regional marketing partnerships under the act of July 4,

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2008 (P.L.621, No.50), known as the Tourism Promotion

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Act.

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(2)  The remainder shall be transferred to the General

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Fund.

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Section 2.  This act shall take effect in 60 days.

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