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The Pennsylvania Department of Revenue (DOR) is an agency of the U.S. state of Pennsylvania. The department is responsible for collecting all Pennsylvania taxes, including all corporate taxes and taxes on inheritance, personal income, sales and use, realty transfer, motor fuel, and all other state taxes. [1]
It provides grants from half of the proceeds of the 1% Allegheny County Sales and Use Tax. The County levied the tax in March 1994 and every municipal government in Allegheny County voted to participate in its benefits. 25% of the funds go directly to the County and 25% goes to the other municipal governments based on a formula weighted to help ...
The use of sales taxes by U.S. states dates back at least to the Pennsylvania mercantile license tax that was initially introduced in 1821, though this and other early taxes were not broad-based. Buehler [243] attributes development of modern state sales taxes to the depression era. He credits Kentucky with the first tax levied exclusively on ...
Pennsylvania is an alcoholic beverage control state. Spirits are to be sold only in the state owned Fine Wine & Good Spirits stores, which also sell wine, but not beer. Prices are generally the same throughout the state, but state stores may offer special discounts and sales, [10] and county sales tax may cause the price to differ slightly ...
The Allegheny County Alcoholic Beverage Tax is a county tax on retail sale of alcoholic beverages within Allegheny County, Pennsylvania. The tax, a 10% levy on served alcohol, was passed by the Allegheny County Council and signed into law by Dan Onorato , Allegheny County's Chief Executive on December 4, 2007. [ 1 ]
The first retail license quota was established by Act 358 of 1939, which set it at 1 license for every 1,000 municipal inhabitants. That was changed to 1 license for every 1,500 inhabitants by Act 702 of 1951; 1 license for every 2,000 inhabitants by Act 108 of 1972; and 1 license for every 3,000 inhabitants by Act 160 of 1990.
Wholesale sales tax, a tax on sales of wholesale of tangible personal property when in a form packaged and labeled ready for shipment or delivery to final users and consumers; Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users [3] Gross receipts taxes, levied on all sales of a ...
Procedure for application of this license: The government invites applications by issuing a public notice during a leading newspaper and on the official website of the government. The prime job of L-1 Licensee is to provide liquor to the holders of Licenses of L-6, L-7, L-9, L-10, L-12, L-13, L-14, L-15, L-16, L-17, L-18, L-19, L-20, L-21, L-28 ...
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