Pennsylvania Act 1931-137 — RETAIL LIQUID FUEL DEALERS REQUIRED TO DISPLAY TAX RATE

Act text

RETAIL LIQUID FUEL DEALERS REQUIRED TO DISPLAY TAX RATE
                  Act of Jun. 1, 1931, P.L. 299, No. 137              Cl. 72
                                  AN ACT

     Requiring retail dealers in liquid fuels to state the rate of
        the liquid fuels tax, separately from the price of such
        liquid fuels, on liquid fuel price display signs; and
        imposing a penalty.

        Section 1.  Be it enacted, &c., That every person,
     copartnership, association or corporation engaged in the retail
     sale of liquid fuels, as defined by law for purposes of
     taxation, shall state and post on each pump or other dispensing
     unit from which liquid fuels are sold to the public a sign or
     placard, not less than ten inches in height and twelve inches in
     width nor larger than twelve inches in height and twelve inches
     in width, stating clearly and legibly, in letters and numbers of
     uniform size and coloring, the selling price per gallon of
     liquid fuels so sold or offered for sale from such pump or other
     dispensing unit, together with the name, symbol, trade name,
     brand or mark of such liquid fuel; and if the seller uses a
     grade or quality classification in marketing liquid fuel, such
     grade or quality classification shall be also stated thereon. In
     stating the price at which the liquid fuels are sold or offered
     for sale per gallon, there shall be stated separately, on such
     sign or placard, the amount of State tax per gallon, the amount
     of federal tax per gallon, and the amount other than taxes
     charged for liquid fuels per gallon, and the total of these
     amounts. No sign or placard showing the price or prices of
     liquid fuels sold or offered for sale or relating to price or
     prices, other than the signs or placards hereinbefore provided
     for, shall be posted or displayed on the premises on which
     liquid fuels are sold or offered for sale or any other place or
     places adjacent thereto, unless the signs or placards shall be
     similar as to size, uniformity and coloring of figures and
     lettering to the sign, signs or placard posted on the pump or
     pumps or other dispensing devices, and which shall be visible to
     the public: Provided, however, That when the total selling price
     to be paid is clearly shown and displayed on a quantity
     computing device or calculator attached to the pump from which
     such gasoline is sold or offered for sale, such posting of price
     thereon shall be considered sufficient compliance with this
     section. The Department of Revenue is hereby authorized to make
     regulations for the enforcement of this act.
        (1 amended Sept. 28, 1951, P.L.1548, No.393)
        Section 2.  Any person, partnership, association or
     corporation violating any of the provisions of section one of
     this act, or who sells liquid fuels, from dispensing units,
     which is not of the same standard, quality, brand or
     classification as set forth on the dispensing unit, shall upon
     conviction in a summary proceeding, be sentenced to pay a fine
     of not more than one hundred dollars ($100.00), and costs of
     prosecution, and, in default of payment thereof, such person or
     the partners of such partnership or the officers of such
     association or corporation shall undergo imprisonment for not
     more than thirty days. All fines, that shall be received, paid
     or collected under the provisions of this act, shall be paid
     into the State Treasury, through the Department of Revenue, and
     credited to Motor License Fund.
        (2 amended Sept. 28, 1951, P.L.1548, No.393)