"Account." The Digital Protection for School Safety Account
established under section 2203(a).
"Adults only rating." Content suitable only for an
individual 18 years of age or older which may include prolonged
scenes of intense violence, graphic sexual content or gambling
with real currency.
"Board." The Entertainment Software Rating Board established
by the Entertainment Software Association.
"Department." The Department of Revenue of the Commonwealth.
"Mature rating." Content suitable only for an individual 17
years of age and older which may contain intense violence, blood
and gore, sexual content or strong language.
"Video game." An electronic game that involves interaction
with a user interface to generate visual feedback on a video
device. The term does not include a game that contains obscene
material or performances as defined in 18 Pa.C.S. ยง 5903(b)
(relating to obscene and other sexual materials and
performances) or a game designed primarily for private,
political, industrial, corporate or institutional purposes.
Section 2202. Imposition of tax on certain video games.
(a) Imposition.--A tax is imposed on each separate sale at
retail of video games which have an adults only rating or mature
rating according to the rating system established by the board.
(b) Rate.--The tax imposed under subsection (a) shall be
imposed and collected at the rate 10% of the purchase price per
video game sold. The additional rate of tax shall be in addition
to any applicable State and local sales taxes.
(c) Remittance.-- The tax imposed under subsection (a) shall
be collected by the retailer from the purchaser and remitted to
the department. The secretary of the department shall deposit
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