PRINTER'S NO. 2700
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1773
Session of
2015
INTRODUCED BY MURT, MILLARD, THOMAS, D. COSTA, COHEN AND
TALLMAN, JANUARY 4, 2016
REFERRED TO COMMITTEE ON GAMING OVERSIGHT, JANUARY 4, 2016
AN ACT
Amending Title 4 (Amusements) of the Pennsylvania Consolidated
Statutes, in table games, further providing for table game
taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 13A62(a) and (b) of Title 4 of the
Pennsylvania Consolidated Statutes are amended to read:
ยง 13A62. Table game taxes.
(a) Imposition.--
(1) Except as provided in paragraphs (2) [and], (3) and
(4), each certificate holder 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 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
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daily gross table game revenue from each table game played on
a fully automated electronic gaming table.
(3) The tax reported and payable under paragraph (1) by
each certificate holder shall be 14% of daily gross table
game revenue for a period of two years following commencement
of table games operations at its licensed facility.
(4) Beginning January 1, 2016, the tax reported and
payable under paragraph (1) by each certificate holder shall
be 14% of daily gross table game revenue.
(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] Except as provided under paragraph (4), the
tax imposed under subsection (a) shall be deposited into the
General Fund.
(4) Two percent of the tax imposed under subsection (a)
(4) shall be deposited into a restricted account in the
General Fund and distributed to the Office of Developmental
Programs of the Department of Human Services upon
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appropriation by the General Assembly.
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Section 2. This act shall take effect immediately.
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