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§ 4503. Preemption of local taxes and license fees

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 4 Pa.C.S.A. AmusementsEffective: October 30, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 4 Pa.C.S.A. Amusements (Refs & Annos)
Part III. Video Gaming (Refs & Annos)
Chapter 45. Miscellaneous Provisions
Effective: October 30, 2017
4 Pa.C.S.A. § 4503
§ 4503. Preemption of local taxes and license fees
Currentness
(a) Statutes.--Video gaming terminals shall be exempt from taxes levied under the following:
(1) The act of August 5, 1932 (Sp.Sess., P.L. 45, No. 45),1 referred to as the Sterling Act.
(2) The act of December 31, 1965 (P.L. 1257, No. 511),2 known as The Local Tax Enabling Act.
(3) 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government).3
(4) Any statute that confers taxing authority to a political subdivision.
(b) Licensing fees.--Video gaming terminals are exempt from local licensing fees.

Credits

2017, Oct. 30, P.L. 419, No. 42, § 32.3, imd. effective.

Footnotes

1
53 P.S. §§ 15971 to 15973.
2
53 P.S. § 6924.101 et seq.
3
53 Pa.C.S.A. § 2901 et seq.
4 Pa.C.S.A. § 4503, PA ST 4 Pa.C.S.A. § 4503
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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