§ 5020-203.2. Limitation on rates of specific taxes
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 4, 2002
Effective: October 4, 2002
72 P.S. § 5020-203.2
§ 5020-203.2. Limitation on rates of specific taxes
No taxes levied under the provisions of this act or 53 Pa.C.S. § 8402(c) (relating to scope and limitations) shall be levied by any political subdivision on admissions to automobile racing facilities with a seating capacity of over twenty-five thousand and a continuous race area of one mile or more in excess of the per centum collected as of January 1, 2002. The tax base upon which the tax shall be levied shall not exceed forty per centum of the cost of admission to an automobile racing facility.
Credits
1933, May 22, P.L. 853, art. II, § 203.2, added 2002, Oct. 4, P.L. 873, No. 124, § 2, imd. effective.
REPEALED IN PART
<Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties. See now, 53 Pa.C.S.A. § 8801 et seq.>
72 P.S. § 5020-203.2, PA ST 72 P.S. § 5020-203.2
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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