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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BARBIN, KORTZ, DALEY, MURPHY, READSHAW, BURNS, HALUSKA, HORNAMAN, MURT, M. O'BRIEN, K. SMITH, SWANGER AND THOMAS, MARCH 12, 2010 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 12, 2010 |
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| AN ACT |
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1 | Amending the act of June 9, 1936 (Sp. Sess., P.L.13, No.4), |
2 | entitled, as reenacted and amended, "An act imposing an |
3 | emergency State tax on liquor, as herein defined, sold by the |
4 | Pennsylvania Liquor Control Board; providing for the |
5 | collection and payment of such tax; and imposing duties upon |
6 | the Department of Revenue and the Pennsylvania Liquor Control |
7 | Board," further providing for the emergency State tax on |
8 | liquor. |
9 | The General Assembly of the Commonwealth of Pennsylvania |
10 | hereby enacts as follows: |
11 | Section 1. Section 2 of the act of June 9, 1936 (Sp. Sess., |
12 | P.L.13, No.4), entitled "An act imposing an emergency State tax |
13 | on liquor, as herein defined, sold by the Pennsylvania Liquor |
14 | Control Board; providing for the collection and payment of such |
15 | tax; and imposing duties upon the Department of Revenue and the |
16 | Pennsylvania Liquor Control Board," reenacted and amended May |
17 | 29, 1951 (P.L.479, No.112) and amended January 1, 1968 (1967, |
18 | P.L.917, No.413), is amended to read: |
19 | Section 2. (a) An emergency State tax is hereby imposed and |
20 | assessed at the rate of eighteen per centum of the net price of |
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1 | all liquors sold by the board. The tax herein imposed shall be |
2 | collected by the board from the purchasers of the liquor from |
3 | the board. The amount of such eighteen per centum so collected |
4 | by the board, under the provisions of this act, shall be paid |
5 | into the State Treasury, through the department, in the manner |
6 | and within the times herein specified, and shall be credited [to |
7 | the General Fund.] ninety per centum to the General Fund and ten |
8 | per centum to the Commonwealth Financing Authority for deposit |
9 | in the Johnstown Flood Tax Trust Fund. |
10 | (b) The tax shall be phased out as follows: |
11 | (1) From January 1, 2011, through December 31, 2011, the tax |
12 | shall be credited seventy per centum to the General Fund and ten |
13 | per centum to the Commonwealth Financing Authority for deposit |
14 | in the Johnstown Flood Tax Trust Fund and twenty per centum to |
15 | be divided equally between the State Employees' Retirement Fund |
16 | and Public School Employees' Retirement Fund. |
17 | (2) From January 1, 2012, through December 31, 2012, the tax |
18 | shall be credited thirty per centum to the General Fund and ten |
19 | per centum to the Commonwealth Financing Authority for deposit |
20 | in the Johnstown Flood Tax Trust Fund and sixty per centum to be |
21 | divided equally between the State Employees' Retirement Fund and |
22 | Public School Employees' Retirement Fund. |
23 | (3) From January 1, 2013, through December 31, 2013, the tax |
24 | shall be credited ten per centum to the General Fund and ten |
25 | per centum to the Commonwealth Financing Authority for deposit |
26 | in the Johnstown Flood Tax Trust Fund and eighty per centum to |
27 | be divided equally between the State Employees' Retirement Fund |
28 | and Public School Employees' Retirement Fund. |
29 | (4) From January 1, 2014, through December 31, 2020, the tax |
30 | shall be distributed equally between the State Employees' |
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1 | Retirement Fund and the Public School Employees' Retirement |
2 | Fund. |
3 | (5) Starting January 1, 2021, and thereafter, the tax shall |
4 | be collected at the rate of zero per centum. |
5 | Section 2. The act is amended by adding sections to read: |
6 | Section 2.1. All money distributed to the State Employees' |
7 | Retirement Fund and the Public School Employees' Retirement Fund |
8 | under section 2(b) shall be over and above the amount set forth |
9 | for employer contribution rates provided by 24 Pa.C.S. (relating |
10 | to education) and 71 Pa.C.S. (relating to State government). |
11 | Section 2.2. (a) There is established a separate account in |
12 | the Commonwealth Financing Authority to be known as the |
13 | Johnstown Flood Tax Trust Fund. This fund shall be administered |
14 | by the State Treasurer as determined by the Commonwealth |
15 | Financing Authority. All interest earned from the investment or |
16 | deposit of money accumulated in the fund shall be deposited in |
17 | the fund for the same use. |
18 | (b) All money deposited into the fund shall be held in trust |
19 | and shall not be considered general revenue of the Commonwealth |
20 | but shall be used only to effectuate the purposes of this |
21 | section as determined by the Commonwealth Financing Authority |
22 | and shall be subject to audit by the Auditor General. |
23 | (c) The money deposited in the Johnstown Flood Tax Trust |
24 | Fund shall be used to remove blighted properties from all cities |
25 | of the first class, second class, second class A and third |
26 | class. Grants shall be awarded to all municipalities that make |
27 | requests for such grants to the Commonwealth Financing Authority |
28 | by December 1 of each year. The Commonwealth Financing Authority |
29 | shall determine the specific amount of a grant to a municipality |
30 | by taking into consideration the following: the proportionate |
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1 | number of blighted properties in the municipality, whether the |
2 | municipality is considered an Act 47 distressed municipality and |
3 | the general financial status of the municipality. |
4 | Section 3. This act shall take effect in 60 days. |
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