4 Pa. C.S. § 13A62

Current through P.A. Acts 2023-66
Section 13A62 - Table game taxes
(a) Imposition.--
(1) Except as provided in paragraph (2), each certificate holder and a category 4 slot machine licensee who is a holder of a table game operation certificate at a category 4 licensed facility shall report to the department and pay from its daily gross table game revenue, on a form and in the manner prescribed by the department, a tax of 12% of its daily gross table game revenue.
(2) In addition to the tax payable under paragraph (1), each certificate holder and category 4 slot machine licensee who is a holder of a table game operation certificate at a category 4 licensed facility shall report to the department and pay from its daily gross table game revenue, on a form and in the manner prescribed by the department, a tax of 34% of its daily gross table game revenue from each table game played on a fully automated electronic gaming table.
(3)[Repealed by 2017 Amendment.]
(b) Deposits and distributions.--
(1) The tax imposed under subsection (a) shall be payable to the department on a weekly basis and shall be based upon gross table game revenue derived during the previous week.
(2) All funds owed to the Commonwealth under this section shall be held in trust for the Commonwealth by the certificate holder until the funds are paid to the department. Unless otherwise agreed to by the board, a certificate holder shall establish a separate bank account into which gross table game revenue shall be deposited and maintained until such time as the funds are paid to the department under this section or paid into the fund under section 13A63(a) (relating to local share assessment).
(3) The tax imposed under subsection (a) shall be deposited into the General Fund.
(c) Deposits for property tax relief.--[Repealed by 2022 Amendment.]

4 Pa.C.S. § 13A62

Amended by P.L. TBD 2022 No. 53, § 22, eff. 7/8/2022.
Amended by P.L. TBD 2017 No. 42, § 24, eff. 10/30/2017.
2010, Jan. 7, P.L. 1, No. 1, § 11.1, imd. effective.