Pennsylvania § 4503 - Preemption of local taxes and license fees.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 4503 — Preemption of local taxes and license fees., with citation guidance and answers to common questions.
§ 4503. Preemption of local taxes and license fees.
(a) Statutes.--Video gaming terminals shall be exempt from taxes levied under the following:
(1) The act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act.
(2) The act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act.
(3) 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government).
(4) Any statute that confers taxing authority to a political subdivision.
(b) Licensing fees.--Video gaming terminals are exempt from local licensing fees.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 4503
What does Pennsylvania Consolidated Statutes § 4503 cover?
Section 4503 ("Preemption of local taxes and license fees.") 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 § 4503?
A common citation format is "Pennsylvania Consolidated Statutes § 4503" (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 § 4503 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.