Signed by Governor Tom Corbett

Vote Smart's Synopsis:

Vote to concur with House amendments and pass a bill that authorizes a school district to establish a local cigarette tax.

Highlights:

• Authorizes a Philadelphia school district, if authorized by the city government, to establish an excise tax of $0.10 per cigarette sold or possessed within the school district (Sec. 3).

• Establishes the “Local Cigarette Tax Fund” (Sec. 3).

• Specifies that the proceeds from the tax authorized by this bill will be credited to the Fund and are the property of the school district (Sec. 3).

• Prohibits funds raised by the cigarette tax to be used for the issuance or repayment of bonds (Sec. 3).

• Specifies that the tax authorized by this bill does not apply to sales to certain organizations exempted by existing law, including, but not limited to, certain veteran’s organizations (Sec. 3).

• Authorizes a charter school applicant to appeal a denied application decision by the School Reform Commission to establish the charter school in a certain school district (Sec. 1). 

• Repeals the cigarette tax authorized by this bill on June 30, 2019 (Sec. 3).

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with Senate amendments and adopt additional amendments to a bill that authorizes a school district to establish a local cigarette tax.

Highlights:

• Authorizes a Philadelphia school district, if authorized by the city government, to establish an excise tax of $0.10 per cigarette sold or possessed within the school district (Sec. 3).

• Establishes the “Local Cigarette Tax Fund” (Sec. 3).

• Specifies that the proceeds from the tax authorized by this bill will be credited to the Fund and are the property of the school district (Sec. 3).

• Prohibits funds raised by the cigarette tax to be used for the issuance or repayment of bonds (Sec. 3).

• Specifies that the tax authorized by this bill does not apply to sales to certain organizations exempted by existing law, including, but not limited to, certain veteran’s organizations (Sec. 3).

• Authorizes a charter school applicant to appeal a denied application decision by the School Reform Commission to establish the charter school in a certain school district (Sec. 1). 

• Repeals the cigarette tax authorized by this bill on June 30, 2019 (Sec. 3).

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with House amendments and adopt additional amendments to a bill that authorizes cigarette and hotel taxes.

Highlights:

• Authorizes a Philadelphia school district, if authorized by the city government, to establish an excise tax of $0.10 per cigarette sold or possessed within the school district (Sec. 4).

• Establishes the “Local Cigarette Tax Fund” (Sec. 4).

• Specifies that the proceeds from the tax authorized by this bill will be credited to the Fund and are the property of the school district (Sec. 4).

• Prohibits funds raised by the cigarette tax to be used for the issuance or repayment of bonds (Sec. 4).

• Specifies that the tax authorized by this bill does not apply to sales to certain organizations exempted by existing law, including, but not limited to, certain veteran organizations (Sec. 4).

• Authorizes a charter school applicant to appeal a denied application decision by the School Reform Commission to establish the charter school in a certain school district (Sec. 1). 

• Authorizes certain fourth class counties to establish and collect hotel room rental taxes to not exceed 5 percent (Sec. 4).

• Specifies that 25 percent of the revenues collected from hotel room rental taxes of certain fourth class counties will be distributed as follows (Sec. 4):
• • 50 percent to be used for the purposes of economic development, historic preservation, and the arts; and
  • 50 percent to be used for the purposes of distributing grants to certain municipalities.

• Specifies that 25 percent of the revenues collected from hotel room rental taxes of certain fourth class counties will be distributed as follows (Sec. 4):
• 50 percent to be used for the purposes of economic development, historic preservation, and the arts; and
• 50 percent to be used for the purposes of distributing grants to certain municipalities.

• Authorizes second class townships to establish and collect hotel room rental taxes to not exceed 3 percent (Sec. 4). 

• Repeals the cigarette tax authorized by this bill on June 30, 2019 (Sec. 4).

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with Senate amendments and adopt additional amendments to a bill that authorizes cigarette and hotel taxes.

Highlights:

• Authorizes a Philadelphia school district, if authorized by the city government, to establish an excise tax of $0.10 per cigarette sold or possessed within the school district (Sec. 4).

• Establishes the “Local Cigarette Tax Fund” (Sec. 4).

• Specifies that the proceeds from the tax authorized by this bill will be credited to the Fund and are the property of the school district (Sec. 4).

• Specifies that the tax authorized by this bill does not apply to sales to certain organizations exempted by existing law, including, but not limited to, certain veteran organizations (Sec. 4).

• Authorizes counties and townships to establish and collect hotel room rental taxes to not exceed 2 percent (Sec. 4).

• Authorizes a charter school applicant to appeal a denied application decision by the School Reform Commission to establish the charter school in a certain school district (Sec. 1). 

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that authorizes a school district to establish a local cigarette and hotel tax.

Highlights:

• Authorizes a Philadelphia school district, if authorized by the city government, to establish an excise tax of $0.10 per cigarette sold or possessed within the school district (Sec. 4).

• Establishes the “Local Cigarette Tax Fund” (Sec. 4).

• Specifies that the proceeds from the tax authorized by this bill will be credited to the Fund and are the property of the school district (Sec. 4).

• Specifies that the tax authorized by this bill does not apply to sales to certain organizations exempted by existing law, including, but not limited to, certain veteran organizations (Sec. 4).

• Authorizes counties and townships to establish and collect hotel room rental taxes to not exceed 5 percent (Sec. 4).

Full Bill Text