Pennsylvania Act 1936-4 (session 1) — RELATED TO TAXATION: LIQUOR TAX

Act text

RELATED TO TAXATION: LIQUOR TAX
          Act of Jun. 9, 1936, Special Session 1, P.L. 13, No. 4      Cl. 72
                      Special Session No. 1 of 1936
                                No. 1936-4

        (Act reenacted and amended May 29, 1951, P.L.479, No.112)

                                  AN ACT

     Imposing an emergency State tax on liquor, as herein defined,
        sold by the Pennsylvania Liquor Control Board; providing for
        the collection and payment of such tax; and imposing duties
        upon the Department of Revenue and the Pennsylvania Liquor
        Control Board.
        Section 1.  Be it enacted, &c., That the following words,
     terms, and phrases used in this act are, for the purposes
     hereof, defined, as follows:
        "Liquor." Any alcoholic, spirituous, vinous, fermented, or
     other alcoholic beverage, or combination of liquors and mixed
     liquor, a part of which is spirituous, vinous, fermented, or
     otherwise alcoholic, and all drinks or drinkable liquids,
     preparations or mixtures intended for beverage purposes, which
     contain more than one-half of one per centum of alcohol by
     volume, except alcohol, and malt or brewed beverages.
        "Department." The Department of Revenue of this Commonwealth.
        "Board." The Pennsylvania Liquor Control Board of this
     Commonwealth.
        "Fiscal Month." The monthly period established, from time to
     time, by the Pennsylvania Liquor Control Board for the purpose
     of conducting its business.
        Section 2.  An emergency State tax is hereby imposed and
     assessed at the rate of eighteen per centum of the net price of
     all liquors sold by the board. The tax herein imposed shall be
     collected by the board from the purchasers of the liquor from
     the board. The amount of such eighteen per centum so collected
     by the board, under the provisions of this act, shall be paid
     into the State Treasury, through the department, in the manner
     and within the times herein specified, and shall be credited to
     the General Fund.
        (2 amended Jan. 1, 1968, 1967 P.L.917, No.413)
        Section 3.  It shall be the duty of the board to transmit to
     the department on, or before, the fifteenth day of each calendar
     month, a statement of its receipts from sales of liquor and
     taxes collected during the preceding fiscal month, and such
     other information as may be necessary to effectuate the
     provisions of this act, at which time it shall also be the duty
     of the board to pay to the department the tax imposed upon such
     liquor by the provisions of this act: Provided, That the board
     may, in its discretion, add the tax imposed by this act to the
     wholesale and retail price at which liquors are sold and
     eliminate any accounting of such tax separate from sale prices,
     and in such case, the amount of the tax for any calendar month
     shall be ascertained by dividing the entire gross receipts
     derived from sales at Pennsylvania liquor stores during such
     month by six and five-ninths (6 5/9), and the quotient thus
     obtained shall be deemed the amount of the tax for such month
     payable over, under this section.
        (3 amended Jan. 1, 1968, 1967 P.L.917, No.413)
        Section 4.  This act shall become effective immediately upon
     its final enactment.