58 Pa. Code § 185.231
Every association shall collect, in addition to the admission price of tickets sold or otherwise disposed of, a tax equivalent to 5.0% of such admission price. Failure to collect such tax shall result in a tax imposition thereof upon the association. The tax shall be paid to the Department of Revenue within 10 days after the close of each race meeting. Before an association shall hold any race meeting, it shall pay all taxes theretofore due and shall file a statement with the Department of Revenue as well as with the Commission containing the name of the place and stating the time when such races are to be held. A penalty of 5.0% and interest at the rate of 1.0% per month from the due date to the date of payment of the tax shall be payable whenever the tax is not paid when due.
58 Pa. Code § 185.231