61 Pa. Code § 21.3 - Admission tax
(a)
General. A licensed corporation is required to collect and
remit to the Department a tax upon each admission. The tax is imposed upon one
of the following:
(1) The admission price
charged for individual admissions.
(2) The admission price charged for seasonal
discount tickets.
(3) The minimum
charge approved by the Commission in the case of free passes, cards or badges
issued under special promotional programs to persons other than those listed at
subsection (e).
(b)
Filing of tax returns and payment of tax. Each licensed
corporation shall file a tax return for each race day, including previously
authorized race days which are cancelled. The tax return together with the
required admission tax collected shall be filed with the Department by the due
date. The tax return shall be in the format prescribed by the Department and
shall be completed in accordance with instructions of the Department.
(c)
Due date.
(1) For a licensed thoroughbred corporation
an admission tax return shall be filed, and the tax payment shall be made by
the end of the 10th day following each race day.
(2) For a licensed harness corporation an
admission tax return shall be filed, and the tax payment shall be made by the
end of the 10th day following the end of the meeting including split
meetings.
(d)
Rate of tax. The rate of admission tax which shall be
collected and remitted by a licensed corporation shall be 5.0 % of the
established admission price or 5.0 % of the approved minimum charge.
(e)
Free passes, cards and badges
which are exempt for admission tax. Free passes, cards and badges
which are issued to corporate officers, employes and stockholders of licensed
corporations conducting the race; officers, members and employes of the
commissions; members of horse racing associations of other states and foreign
countries; government employes, including those of the Department, whose duties
require admission to the race; persons employed and accredited by the press to
attend the race; and stable managers, trainers, jockeys, concessionaries, and
other persons whose duties require their presence at the race track, are not
subject to admission tax.
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