Pennsylvania § 4102 - Taxes and assessments.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 4102 — Taxes and assessments., with citation guidance and answers to common questions.
§ 4102. Taxes and assessments.
(a) Fund established.--The Video Gaming Fund is established in the State Treasury. Money in the fund is hereby appropriated to the department on a continuing basis for the purposes under subsection (c).
(b) Video gaming terminal tax and assessments.--
(1) The department shall determine and each terminal operator licensee shall pay on a bimonthly basis:
(i) A tax of 42% of its gross terminal revenue from all video gaming terminals operated by the terminal operator licensee within this Commonwealth.
(ii) A 10% local share assessment from its gross terminal revenue.
(iii) A regulatory assessment established in section 4104 (relating to regulatory assessments) from the terminal operator licensee's weekly gross terminal revenue.
(2) All money owed under this section shall be held in trust by the terminal operator licensee until the money is paid or transferred to the Video Gaming Fund.
(3) Unless otherwise agreed to by the board, a terminal operator licensee shall establish a separate bank account to maintain gross terminal revenue until such time as the money is paid or transferred under this section.
(c) Transfers and distributions.--The department shall:
(1) Transfer the tax imposed under subsection (b) to the Video Gaming Fund.
(2) (Reserved).
(3) Transfer the regulatory assessment imposed under subsection (b) in accordance with section 4104.
Cross References. Section 4102 is referred to in sections 3102, 4103 of this title.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 4102
What does Pennsylvania Consolidated Statutes § 4102 cover?
Section 4102 ("Taxes and assessments.") 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 § 4102?
A common citation format is "Pennsylvania Consolidated Statutes § 4102" (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 § 4102 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.