PA HB1409

Repeals the Store and Theatre Tax Act of 1937, which imposed annual license taxes on businesses operating stores or theatres in Pennsylvania

Eliminates a tiered licensing fee structure that ranged from $1 for a single store/theatre up to $500 per location for chains with more than 500 establishments

Removes the requirement that revenues from the tax be credited to the State School Fund

Takes effect 60 days after enactment