Pennsylvania § 13A62 - Table game taxes.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 13A62 — Table game taxes., with citation guidance and answers to common questions.
§ 13A62. Table game taxes.
(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(c) Deposits for property tax relief.--(Repealed).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 Act 53 repealed subsec.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.
Frequently Asked Questions About Pennsylvania § 13A62
What does Pennsylvania Consolidated Statutes § 13A62 cover?
Section 13A62 ("Table game taxes.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 13A62?
A common citation format is "Pennsylvania Consolidated Statutes § 13A62" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 13A62 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.