Pennsylvania Code
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COMMONWEALTH OF PENNSYLVANIA

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58 Pa. Code § 185.232.  Tax on wagering.

§ 185.232.  Tax on wagering.

 (a)  All other associations, excluding those situated in a city of the first class, licensed to conduct a harness race meet shall collect a tax of 2.0% of the amount wagered each day and such tax shall be paid to the Department of Commerce. The method and time of payment shall be that designated by the governmental representative having jurisdiction of collection of such funds in accordance with the applicable laws regulating the levying and collection of the tax.

 (b)  At the close of each racing day, the association shall pay, through the Department of Revenue, a tax of 5.0% of the amount wagered each day.


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