Pennsylvania HB 1359: An Act amending Title 12 (Commerce and Trade) of the Pennsylvania Consolidated Statutes, in Entertainment Economic Enhancement Program, further providing for definitions, for procedure and for limitations; providing for regulation of self-service storage facilities; and making a repeal.

Bill Text

SENATE AMENDED
PRIOR PRINTER'S NO. 1527 PRINTER'S NO. 2613
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1359
Session of
2025
INTRODUCED BY CONKLIN, HILL-EVANS AND NEILSON, APRIL 29, 2025
SENATOR PITTMAN, RULES AND EXECUTIVE NOMINATIONS, IN SENATE, RE-
REPORTED AS AMENDED, NOVEMBER 18, 2025
AN ACT
Amending Title 12 (Commerce and Trade) of the Pennsylvania
Consolidated Statutes, IN ENTERTAINMENT ECONOMIC ENHANCEMENT
PROGRAM, FURTHER PROVIDING FOR DEFINITIONS, FOR PROCEDURE AND
FOR LIMITATIONS; providing for regulation of self-service
storage facilities; and making a repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 12 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
SECTION 1. THE DEFINITIONS OF "CLASS 1 VENUE," "CLASS 3
VENUE" AND "MAINTAINED A PLACE OF BUSINESS" OR "MAINTAINING A
PLACE OF BUSINESS" IN SECTION 3202 OF TITLE 12 OF THE
PENNSYLVANIA CONSOLIDATED STATUTES, ADDED OCTOBER 29, 2024
(P.L.1056, NO.116), ARE AMENDED TO READ:
§ 3202. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
"CLASS 1 VENUE." A STADIUM, ARENA, OTHER STRUCTURE OR
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PROPERTY AT WHICH CONCERTS ARE PERFORMED AND WHICH IS [ALL OF
THE FOLLOWING:
(1) LOCATED IN A CITY OF THE FIRST CLASS OR A COUNTY OF
THE SECOND CLASS.
(2) OWNED BY ANY OF THE FOLLOWING:
(I) A MUNICIPALITY.
(II) AN AUTHORITY FORMED UNDER ARTICLE XXV-A OF THE
ACT OF JULY 28, 1953 (P.L.723, NO.230), KNOWN AS THE
SECOND CLASS COUNTY CODE.
(III) A STATE-RELATED INSTITUTION.
(3) CONSTRUCTED IN A MANNER IN WHICH THE VENUE HAS A
SEATING CAPACITY OF AT LEAST 10,000.] EITHER OF THE
FOLLOWING:
(1) ALL OF THE FOLLOWING:
(I) LOCATED IN A CITY OF THE FIRST CLASS OR A COUNTY
OF THE SECOND CLASS;
(II) OWNED BY ANY OF THE FOLLOWING:
(A) A MUNICIPALITY;
(B) AN AUTHORITY FORMED UNDER ARTICLE XXV-A OF
THE ACT OF JULY 28, 1953 (P.L.723, NO.230), KNOWN AS
THE SECOND CLASS COUNTY CODE; OR
(C) A STATE-RELATED INSTITUTION; AND
(III) CONSTRUCTED IN A MANNER IN WHICH THE VENUE HAS
A SEATING CAPACITY OF AT LEAST 10,000; OR
(2) LEASED BY OR AFFILIATED WITH A QUALIFIED CHARITABLE
CORPORATION FOR THE PERFORMANCE OF A CONCERT.
* * *
"CLASS 3 VENUE." A STADIUM, ARENA, OTHER STRUCTURE OR
PROPERTY WHICH IS ANY OF THE FOLLOWING:
(1) LOCATED WITHIN A NEIGHBORHOOD IMPROVEMENT ZONE AS
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DEFINED IN SECTION 1902-B OF THE TAX REFORM CODE.
(2) OWNED BY OR AFFILIATED WITH A STATE-RELATED
INSTITUTION.
(3) OWNED BY THE COMMONWEALTH AND AFFILIATED WITH THE
STATE SYSTEM OF HIGHER EDUCATION.
[(4) LEASED BY OR AFFILIATED WITH A QUALIFIED CHARITABLE
CORPORATION FOR THE PERFORMANCE OF A CONCERT.]
* * *
"MAINTAINED A PLACE OF BUSINESS" OR "MAINTAINING A PLACE OF
BUSINESS." ALL OF THE FOLLOWING:
(1) OWNING OR RENTING AT LEAST [5,000] 2,500 SQUARE FEET
OF OFFICE, WAREHOUSE OR OTHER SPACE WITHIN THIS COMMONWEALTH
FOR AT LEAST 24 CONSECUTIVE MONTHS.
(2) USING AN OFFICE, WAREHOUSE OR OTHER SPACE LOCATED
WITHIN THIS COMMONWEALTH TO SELL, LEASE, MANUFACTURE OR
DELIVER TANGIBLE PERSONAL PROPERTY OR IN THE PERFORMANCE OF A
SERVICE.
(3) EMPLOYING INDIVIDUALS SUBJECT TO PENNSYLVANIA
EMPLOYMENT TAXES IN THE SALE, LEASE, MANUFACTURE OR DELIVERY
OF TANGIBLE PERSONAL PROPERTY OR IN THE PERFORMANCE OF A
SERVICE.
(4) IF IN THE BUSINESS OF SELLING, LEASING,
MANUFACTURING OR DELIVERING TANGIBLE PERSONAL PROPERTY,
MAINTAINING AN INVENTORY OF TANGIBLE PERSONAL PROPERTY WITHIN
THIS COMMONWEALTH FOR THE SALE, LEASE OR DELIVERY TO
RESIDENTS OF OR ENTITIES DOING BUSINESS IN THIS COMMONWEALTH.
(5) [REGULARLY ENGAGING IN THE LEASE, SALE OR DELIVERY
OF TANGIBLE PERSONAL PROPERTY OR THE PERFORMANCE OF A SERVICE
AS A BUSINESS FOR RESIDENTS OF OR ENTITIES DOING BUSINESS IN
THIS COMMONWEALTH.] REGULARLY ENGAGING IN THE BUSINESS OF
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LEASING, SELLING OR THE DELIVERY OF TANGIBLE PERSONAL
PROPERTY OR THE PERFORMANCE OF A SERVICE ON A DAILY BASIS FOR
RESIDENTS OF OR ENTITIES DOING BUSINESS IN THIS COMMONWEALTH.
(6) PUBLISHING THE PHYSICAL ADDRESS AT WHICH THE ENTITY
REGULARLY CONDUCTS ITS LEASE, SALE OR DELIVERY OF TANGIBLE
PERSONAL PROPERTY OR THE PERFORMANCE OF A SERVICE WITHIN THIS
COMMONWEALTH ON THE ENTITY'S PUBLICLY ACCESSIBLE I NTERNET
WEBSITE AND ON THE ENTITY'S INVOICES AND CONTRACTS.
(7) REGISTERING TO DO BUSINESS WITHIN THIS COMMONWEALTH
WITH THE DEPARTMENT OF STATE.
* * *
SECTION 2. SECTION 3203(B)(2) OF TITLE 12, ADDED OCTOBER 29,
2024 (P.L.1056, NO.116), IS AMENDED TO READ:
§ 3203. PROCEDURE.
* * *
(B) REVIEW AND APPROVAL.--
* * *
(2) EXCEPT AS PROVIDED IN SUBSECTION (C) [AND UPON
DETERMINING THAT THE TAXPAYER HAS PAID THE APPLICABLE
APPLICATION FEE NOT TO EXCEED