53 Pa. Stat. § 18111
There shall be deposited annually in a special fund established pursuant to 64 Pa.C.S. § 6025 (relating to hotel room rental tax; continuation of existing tax), for the use of the regional attractions marketing agency, all revenues received from the tax imposed under section 10. All expenditures from the special fund established under 64 Pa.C.S. § 6025 shall be used by the regional attractions marketing agency for direct advertising efforts directed towards advertising and publicizing tourist attractions in the area served by the agency, promoting and attracting tourism to facilities in the area served by the agency and promoting and otherwise encouraging the use of the facilities in the area served by the agency by the public as a whole.
53 P.S. § 18111