PRINTER'S NO. 2427
No. 1920 Session of 1997
INTRODUCED BY BOYES, GEIST, OLASZ, SEYFERT, GEORGE, NICKOL,
FARGO, CAPPABIANCA, COY, PESCI, EACHUS, PIPPY, HALUSKA,
McNAUGHTON, TIGUE, ITKIN, RAMOS, E. Z. TAYLOR, CLARK,
YOUNGBLOOD, PLATTS, CURRY, DALLY, JOSEPHS, RUBLEY, SCRIMENTI,
L. I. COHEN, ORIE, DRUCE, McCALL, SEMMEL, ROSS, LYNCH,
HORSEY, BENNINGHOFF, J. TAYLOR, WILT, SAYLOR, BROWN, SHANER,
C. WILLIAMS, GRUPPO, ADOLPH, HENNESSEY, DeLUCA, PISTELLA,
BOSCOLA AND TRELLO, OCTOBER 14, 1997
REFERRED TO COMMITTEE ON TRANSPORTATION, OCTOBER 14, 1997
AN ACT
1 Amending the act of June 22, 1931 (P.L.694, No.255), entitled
2 "An act imposing a tax on gross receipts as an excise on the
3 use of the public highways by certain owners or operators of
4 motor vehicles transporting passengers and property for
5 hire," further providing for the exemption of vehicles used
6 to transport school children.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 1 of the act of June 22, 1931 (P.L.694,
10 No.255), referred to as the Motor Carriers Gross Receipts Tax
11 Act, amended December 30, 1974 (P.L.1027, No.333), is amended to
12 read:
13 Section 1. Be it enacted, &c., That the word "company," as
14 used in this act, shall be construed to mean any individual who,
15 or copartnership, corporation, joint-stock association, or
16 association of individuals whatsoever which, shall engage in the
17 business of carrying passengers or property for hire over the
1 highways of this Commonwealth in motor vehicles. For the
2 purposes of this act, the term "motor vehicle" shall be
3 construed to mean every vehicle which is self-propelled, except
4 vehicles having a designed seating capacity of twelve (12) or
5 more persons used by a common carrier of passengers subject to
6 the jurisdiction of the Pennsylvania Public Utility Commission,
7 vehicles having a designed seating capacity of [eleven (11)]
8 seven (7) or more persons used to transport school children
9 under contract with any school district, private school or
10 parochial school, and vehicles that move upon or are guided by a
11 track erected upon the highways.
12 Section 2. This act shall take effect immediately.
I23L72RZ/19970H1920B2427 - 2 -