72 Pa. Stat. § 2221
Every private banker in this Commonwealth shall, on or before the fifteenth day of February, one thousand nine hundred forty-eight, and on or before the same date in each year thereafter, make a written return, under oath or affirmation, to the Department of Revenue of this Commonwealth, in which return he shall exhibit and set forth the full amount of his gross receipts from commissions, discounts, abatements, allowances, and all other receipts arising from his business during the thirteen-month period immediately preceding the first day of January, one thousand nine hundred forty-eight, in the return to be made February fifteenth, one thousand nine hundred forty-eight, and during the calendar year immediately preceding the return to be made February fifteenth, each year thereafter, and shall forthwith pay into the State Treasury, through the Department of Revenue, one per centum upon the aggregate amount of such gross receipts contained in such return, for the use of the Commonwealth.
72 P.S. § 2221