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§ 328.909b. Host municipality tavern games tax

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 10 P.S. Charities and WelfareEffective: January 27, 2014

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 10 P.S. Charities and Welfare (Refs & Annos)
Chapter 10. Local Option Small Games of Chance Act (Refs & Annos)
Chapter 9. Tavern Gaming (Refs & Annos)
Effective: January 27, 2014
10 P.S. § 328.909b
§ 328.909b. Host municipality tavern games tax
Currentness
(a) Imposition.--There is imposed a tax of 5% of the net revenue from tavern games sold by a licensed distributor to a licensee within this Commonwealth.
(b) Collection.--The tax imposed under subsection (a) must be collected by the licensed distributor from the licensee in an instance where the tavern game is required to be purchased from a licensed distributor under this act and must be paid to the Commonwealth and deposited into the restricted receipts account established in section 909.3.1
(c) Other games.--In an instance where the tavern game is not required to be purchased from a licensed distributor under this act, a tax of 5% is imposed upon the net revenue from tavern daily drawings and tavern raffles under section 908.12 and must be paid to the Commonwealth and deposited into the restricted receipts account established in section 909.3.
(d) Requirement to collect and remit.--Failure of a seller of tavern games to obtain a distributor's license does not relieve the seller from the requirement of collecting and remitting the tax imposed under this section.
(e) Returns.--A licensee or licensed distributor subject to this chapter shall file with the department, upon a form prescribed by the department, a host municipality tavern games tax return. The return must be filed under oath or affirmation of an authorized officer of the licensee or licensed distributor reporting the net revenue and the tax due under this section in the prior calendar quarter for licensees and in the prior calendar month for licensed distributors. A return is due by the 20th day following the end of the reporting period. The return must set forth the following:
(1) In the case of a licensed distributor, the total amount of net revenue for the tavern games sold to licensees in each host municipality in the prior calendar month, which must be calculated by indicating the number of each type of tavern game sold, the net revenue for each type of game and the host municipality of each licensee.
(2) In the case of a licensee, the amount of net revenue for the tavern games not purchased from a licensed distributor that the licensee operated in the prior calendar quarter.
(3) Calculation of the tax due under this section.
(4) For a licensee, the amount from tavern games distributed to a designated charity.
(5) Other information required by the department.
(f) Payment.--A licensee or licensed distributor subject to pay or collect the tax under this section shall remit the tax to the department when the return in subsection (e) is made.
(g) Penalties and interest.--If a licensee or licensed distributor fails to file the return required under subsection (e) or fails to pay the tax imposed under subsection (a) or (c), the department may do the following:
(1) assess the amount of tax due;
(2) impose and assess an administrative penalty equal to 10% of the tax due but unpaid for each quarter or fraction thereof that the tax remains unpaid together with interest at the rate established under section 806 of the act of April 9, 1929 (P.L. 343, No. 176),3 known as The Fiscal Code, on the tax from the time the tax became due. The penalty provided in this paragraph must be added to the tax and assessed and collected at the same time and in the same manner as a part of the tax. Unless otherwise specified, the tax must be assessed, collected and enforced by the department under the provisions of Article II of the act of March 4, 1971 (P. L. 6, No. 2),4 known as the Tax Reform Code of 1971;
(3) notify the board that a licensee has not filed returns or has not paid tax. The board may suspend or revoke a licensee's license; or
(4) revoke a licensed distributor's license.
(h) Funds held in trust.--The funds owed to the Commonwealth under this section shall be held in trust by a licensed distributor.
(i) Deposit.--Beginning in fiscal year 2013-2014, the total amount of taxes imposed by this section shall be paid to the Commonwealth and deposited into the restricted receipts account established in section 909.3.

Credits

1988, Dec. 19, P.L. 1262, No. 156, § 909.2, added 2013, Nov. 27, P.L. 1045, No. 90, § 5, effective in 60 days [Jan. 27, 2014].

Footnotes

1
10 P.S. § 328.909c.
2
10 P.S. § 328.908a.
3
72 P.S. § 806.
4
72 P.S. § 7201 et seq.
10 P.S. § 328.909b, PA ST 10 P.S. § 328.909b
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document