(a) Imposition.--
(1) Except as provided in paragraph (2), each certificate holder and a Category 4 slot machine licensee who is a holder of a table game operation certificate at a Category 4 licensed facility shall report to the department and pay from its daily gross table game revenue, on a form and in the manner prescribed by the department, a tax of 12% of its daily gross table game revenue.
(2) In addition to the tax payable under paragraph (1), each certificate holder and Category 4 slot machine licensee who is a holder of a table game operation certificate at a Category 4 licensed facility shall report to the department and pay from its daily gross table game revenue, on a form and in the manner prescribed by the department, a tax of 34% of its daily gross table game revenue from each table game played on a fully automated electronic gaming table.
(3) (Deleted by amendment).
(b) Deposits and distributions.--
(1) The tax imposed under subsection (a) shall be payable to the department on a weekly basis and shall be based upon gross table game revenue derived during the previous week.
(2) All funds owed to the Commonwealth under this section shall be held in trust for the Commonwealth by the certificate holder until the funds are paid to the department. Unless otherwise agreed to by the board, a certificate holder shall establish a separate bank account into which gross table game revenue shall be deposited and maintained until such time as the funds are paid to the department under this section or paid into the fund under section 13A63(a) (relating to local share assessment).
(3) The tax imposed under subsection (a) shall be deposited into the General Fund.
(c) Deposits for property tax relief.--(Repealed).
(Oct. 30, 2017, P.L.419, No.42, eff. imd.; July 8, 2022; P.L.513, No.53, eff. imd.)
2022 Repeal. Act 53 repealed subsec. (c).
2017 Amendment. Act 42 amended subsec. (a).
Cross References. Section 13A62 is referred to in section 13A63 of this title.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Section 13A02 - Regulatory authority
Section 13A03 - Temporary table game regulations
Section 13A04 - Commonwealth resident employment goals
Section 13A11 - Authorization to conduct table games
Section 13A12 - Petition requirements
Section 13A14 - Table game authorization hearing process; public input hearings
Section 13A15 - Standard for review of petitions
Section 13A16 - Award of certificate
Section 13A16.1 - Amendment of statement of conditions
Section 13A17 - Table game operation certificate
Section 13A18 - Timing of initial table game authorizations
Section 13A21 - Authorized locations for operation
Section 13A22 - Commencement of table game operations
Section 13A22.1 - Table game tournaments
Section 13A23 - Training of employees and potential employees
Section 13A23.1 - Training equipment
Section 13A24 - Condition of continued operation
Section 13A25 - Table game accounting controls and audit protocols
Section 13A26 - Cash equivalents
Section 13A27 - Other financial transactions
Section 13A28 - Key employees and occupation permits
Section 13A29 - Application of Clean Indoor Air Act
Section 13A29.1 - Application of Liquor Code
Section 13A41 - Table game device and associated equipment testing and certification standards
Section 13A61 - Table game authorization fee