Pennsylvania § 13B53 - Local share assessment.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 13B53 — Local share assessment., with citation guidance and answers to common questions.
§ 13B53. Local share assessment.
(a) Required payment.--In addition to the tax imposed under section 13B52 (relating to interactive gaming tax), each interactive gaming certificate holder that conducts interactive gaming shall pay on a weekly basis, on a form and in a manner prescribed by the department, a local share assessment equal to 2% of the interactive gaming certificate holder's daily gross interactive gaming revenue.
(b) Deposit and distribution.--The department shall, on a quarterly basis, deposit the local share assessment imposed under subsection (a) as follows:
(1) The following shall apply:
(i) Except as provided under subparagraphs (ii), (iii) and (iv), 50% shall be added to and distributed according to the county classification of the host county and the slot machine license category of the interactive gaming certificate holder under section 1403(c)(2) (relating to establishment of State Gaming Fund and net slot machine revenue distribution).
(ii) If a host county is both a county of the first class and a city of the first class which is coterminous, 50% shall be distributed to a school district of the first class.
(iii) If a host county of the interactive gaming certificate holder is a home rule county of the second class A where a Category 1 slot machine licensee is located at a harness racetrack, 50% shall be distributed to an authority created by the host county under 53 Pa.C.S. Ch. 56 (relating to municipal authorities), to be used for grants within the interactive gaming certificate holder's host county. Grants awarded by the authority shall be used for economic development, municipal police and emergency services and other purposes in the public interest.
(iv) If an interactive gaming certificate holder does not have a licensed gaming facility located in this Commonwealth, 50% shall be added to and distributed with the amount deposited under subsection (b)(2).
(2) Fifty percent shall be deposited into a restricted receipts account to be established in the Commonwealth Financing Authority to be used exclusively for grants for projects in the public interest in the Commonwealth.
Cross References. Section 13B53 is referred to in section 13B20.5 of this title.
Frequently Asked Questions About Pennsylvania § 13B53
What does Pennsylvania Consolidated Statutes § 13B53 cover?
Section 13B53 ("Local share assessment.") 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 § 13B53?
A common citation format is "Pennsylvania Consolidated Statutes § 13B53" (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 § 13B53 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.