58 Pa. Code § 185.232 - Tax on wagering
(a) All
other associations, excluding those situated in a city of the first class,
licensed to conduct a harness race meet shall collect a tax of 2.0% of the
amount wagered each day and such tax shall be paid to the Department of
Commerce. The method and time of payment shall be that designated by the
governmental representative having jurisdiction of collection of such funds in
accordance with the applicable laws regulating the levying and collection of
the tax.
(b) At the close of each
racing day, the association shall pay, through the Department of Revenue, a tax
of 5.0% of the amount wagered each day.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.