58 Pa. Code § 830a.5

Current through Register Vol. 54, No. 25, June 22, 2024
Section 830a.5 - Multiuse computing device gaming fees and taxes
(a) Upon authorization from the Board to conduct interactive gaming at a qualified airport through the use of multiuse computing devices, an interactive gaming certificate holder or interactive gaming operator shall pay a one-time, nonrefundable fee, which upon receipt by the Board shall be deposited in the General Fund.
(b) The amount of the authorization fee paid shall be as provided for in 4 Pa.C.S. § 13B 20.3 (relating to fee).
(c) If a qualified airport that is not initially determined to be an international airport under this chapter pays the lower fee amount as dictated by § 13B20.3(a)(2)(iv), but later becomes an international airport, the qualified airport shall pay the difference between the lower fee amount and the higher fee amount dictated by § 13B20.3(A)(2)(IV) as a condition of continued offering of interactive gaming through multiuse computing devices.
(d) An interactive gaming certificate holder or interactive gaming operator authorized to conduct interactive gaming at a qualified airport shall report to the Department of Revenue and pay the multiuse gaming device tax and multiuse gaming device local share assessment as required by the Act on the gross interactive airport gaming revenue from multiuse computing devices in qualified airports.

58 Pa. Code § 830a.5