Pennsylvania Tax Law Related to Auctioneers

Pennsylvania Statutes
72 P.S. TAXATION AND FISCAL AFFAIRS
Chapter 2 TAXES LEVIED BY THE STATE
MERCANTILE LICENSES
Auctioneers and Brokers
Auctioneers

§ 2881 Repealed
§ 2882 Repealed
§ 2883 Repealed

§ 2884 Tax upon foreign goods sold by auction

From and after the first day of December next the tax or duty payable by auctioneers upon sales of goods, wares or merchandise of foreign growth or manufacture, by virtue of any law of this commonwealth, shall be no greater than upon similar sales of goods, wares or merchandise of American growth or manufacture; and all former laws or parts of laws at variance with this act shall be and are hereby repealed.

§ 2885 Amounts payable for commissions

The amounts to be paid for commissions, for one year, as auctioneers in this commonwealth, shall be as follows, viz.: For a commission of the first class, three thousand dollars. For a commission of the second class, two thousand dollars. For a commission of the third class, twelve hundred and fifty dollars. For a commission of the fourth class, seven hundred and fifty dollars. For a commission of the fifth class, two hundred dollars.

§ 2886 Repealed

§ 2887 Accounts for duties to be settled quarterly

The accounts of the auctioneers for duties received by them for the use of the commonwealth, shall be settled quarter-yearly, and the amount found due on such settlement shall be immediately paid into the state treasury; but if any auctioneer or auctioneers shall neglect or refuse to pay into the state treasury, or deposit in the bank of Pennsylvania to the credit of the commonwealth, within one month after the expiration of such quarter, the amount so found due the commonwealth, the commission or commissions of such auctioneer or auctioneers shall from thenceforth cease, determine and become absolutely void, and another person shall be appointed in his or their place; and the state treasurer shall moreover immediately proceed against the delinquent auctioneer or auctioneers and their sureties for the recovery of the moneys so found due from him or them, in the same manner as he is authorized to do in other cases, and it is hereby made the duty of the auditor general to report to the governor any such failure on the part of an auctioneer.

Cite as 72 P.S. § 2887

§ 2888 Repealed

§ 2889 Repealed