58 Pa. Code § 31.24. Gross receipts taxes.

§ 31.24. Gross receipts taxes.

(a)  Every promoter shall pay a tax of 5% on the face value of all tickets sold to any wrestling contest or exhibition.
(b)  This tax shall be paid within 10 days after the event and shall be accompanied by a gross receipts tax form, prescribed by the Commission, setting forth all taxable receipts received from the event and any other information the Commission may require. Payment not received by the Commission within the 10-day period shall be subject to a late fee of $100.

Authority

   The provisions of this §  31.24 amended under the Athletic Code, 5 Pa.C.S. §  103(b)(1).

Source

   The provisions of this §  31.24 adopted May 17, 2002, effective May 18, 2002, 32 Pa.B. 2443.

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