Pennsylvania HB 1409: An Act amending Title 30 (Fish) of the Pennsylvania Consolidated Statutes, in Pennsylvania Fish and Boat Commission, further providing for power to set fees; and, in fishing licenses, further providing for license, permit and issuing agent fees.

Bill Text

PRINTER'S NO. 1611
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1409
Session of
2025
INTRODUCED BY KOZAK, VENKAT, BERNSTINE, KAUFFMAN, ROWE, JAMES,
ANDERSON, DAY, RIVERA AND TWARDZIK, MAY 5, 2025
REFERRED TO COMMITTEE ON FINANCE, MAY 6, 2025
AN ACT
Repealing the act of June 5, 1937 (P.L.1656, No.344), entitled
"An act imposing an annual license tax for the privilege of
operating, maintaining or controlling within this
Commonwealth a store or stores, theatre or theatres, as
herein defined; prescribing the method and manner of
collecting such tax and its disposition, including an
appropriation for the purpose of administering this act; and
providing penalties."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of June 5, 1937 (P.L.1656, No.344), known
as the Store and Theatre Tax Act, is repealed:
[AN ACT
Imposing an annual license tax for the privilege of operating,
maintaining or controlling within this Commonwealth a store
or stores, theatre or theatres, as herein defined;
prescribing the method and manner of collecting such tax and
its disposition, including an appropriation for the purpose
of administering this act; and providing penalties."
Be it enacted, &c., That,
Section 1. Short Title.--This act shall be known, and may be
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cited, as the "Store and Theatre Tax Act."
Section 2. Definitions.--The following words, terms, and
phrases, when used in this act, shall have the meanings ascribed
to them in this section, except where the context clearly
indicates a different meaning:
"Association." A partnership, limited partnership, or any
other form of unincorporated enterprise owned by two or more
persons.
"Corporation." A corporation or joint-stock association
organized under the laws of this Commonwealth, the United
States, or any other state, territory, or foreign country, or
dependency.
"Department." The Department of Revenue of this Commonwealth.
"Person." Every natural person, association, corporation,
receiver or assignee.
"Store." Any place of business or any mercantile
establishment in which, or from which, tangible personal
property of any kind is sold: Provided, however, That the term
"store," as and when used in this act, shall not include places
of business commonly known as newsstands, and warehouses or
establishments at which the sole business conducted is that of
selling, storing or distributing commodities in bulk.
"Theatre." Any building or place for the production of
theatrical entertainment, including opera, drama, comedy,
vaudeville, motion pictures or other shows, or a combination
thereof.
The singular shall include the plural, and the masculine
shall include the feminine and neuter.
Section 3. License.--It shall be unlawful for any person to
open, establish, operate, maintain or control any store or
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theatre in this Commonwealth without first having obtained and
having in possession a valid license so to do from the
department as hereinafter provided, but each person engaged in
the operation, maintenance or control of such a store or
theatre, on the effective date of this act, shall have sixty
(60) days within which to obtain the first license for each such
store or theatre operated, maintained or controlled by him. A
separate license shall be procured for each store or theatre.
Licenses issued under this act may not be transferred or
assigned. Each licensee shall display each license so issued in
a conspicuous place in the store or theatre for which such
license is issued. The licenses issued under the provisions of
this act shall be annual licenses effective from June first of
one year until and including May thirty-first of the year
following. The first licenses shall be required for the year
commencing June first, one thousand nine hundred and thirty-
seven.
Section 4. Application for License.--Any person desiring to
open, establish, operate, maintain or control such a store or
theatre in this Commonwealth, shall apply to the department for
a license so to do before the first day of June of each year,
except as otherwise provided in section three hereof as to the
first license. The application for license shall be made on a
form prescribed and furnished by the department, and shall set
forth the name of the person desiring such license, the name and
location of the store or theatre for which the license is
desired, and such other information as the department may
require. Each such application shall be accompanied by the
proper license tax as hereinafter prescribed in this act, and,
upon receiving the prescribed fee, the department shall issue
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said license.
Section 5. License Taxes.--Every person opening,
establishing, operating, maintaining or controlling one or