Pennsylvania HB1409 repeals the Store and Theatre Tax Act of 1937.

HB1409 repeals the Store and Theatre Tax Act of 1937, which imposed an annual license tax for operating, maintaining, or controlling stores or theatres in Pennsylvania. The repealed act defined terms such as "store" and "theatre," outlined the licensing process, and specified tax rates based on the number of stores or theatres. It also included provisions for examining records, penalties for non-compliance, and the disposition of tax revenues. The repeal takes effect 60 days after final enactment.

Pennsylvania HB1409 repeals the Store and Theatre Tax Act of 1937.

HB1409 repeals the Store and Theatre Tax Act of 1937, which imposed an annual license tax for operating, maintaining, or controlling stores or theatres in Pennsylvania. The repealed act defined terms such as "store" and "theatre," outlined the licensing process, and specified tax rates based on the number of stores or theatres. It also included provisions for examining records, penalties for non-compliance, and the disposition of tax revenues. The repeal takes effect 60 days after final enactment.