§ 13B52. Interactive gaming tax
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 4 Pa.C.S.A. AmusementsEffective: October 30, 2017
Effective: October 30, 2017
4 Pa.C.S.A. § 13B52
§ 13B52. Interactive gaming tax
(c) Taxes on out-of-State wagering.--The tax rate which shall be assessed and collected by the department with respect to wagers placed by registered players located in this Commonwealth with an interactive gaming operator located outside of this Commonwealth, but authorized under an interactive gaming reciprocal agreement, shall be governed by the agreement but may not be less than the tax imposed under subsection (a).
(ii) Ten percent shall be deposited into a restricted receipt account within the State Treasury. Money in the restricted receipt account is appropriated to the department on a continuing basis for the purposes under this paragraph. Beginning in fiscal year 2018-2019 and each fiscal year thereafter, distributions from the restricted receipt account shall be as follows:
(A) The department shall determine whether a county hosting a licensed facility received less than the amount the county received during fiscal year 2017-2018 under section 1403(c) (relating to establishment of State Gaming Fund and net slot machine revenue distribution). If the department determines that the county hosting a licensed facility received less than the amount the county received during fiscal year 2017-2018 under section 1403(c), the department shall calculate the difference.
(B) The department shall make distributions from the restricted receipt account to any county determined under clause (A) to receive less in the current fiscal year than the county did in fiscal year 2017-2018. The amount distributed to a county under this paragraph may not exceed the difference between the amount received under 1403(c) in the current fiscal year and the amount received under 1403(c) in fiscal year 2017-2018.
Credits
2017, Oct. 30, P.L. 419, No. 42, § 25, imd. effective.
4 Pa.C.S.A. § 13B52, PA ST 4 Pa.C.S.A. § 13B52
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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