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Pennsylvania Statutes Title 4 Pa.C.S.A. Amusements § 4503. Preemption of local taxes and license fees

Current as of January 01, 2025 | Updated by Findlaw Staff

(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),  1 referred to as the Sterling Act.

(2) The act of December 31, 1965 (P.L. 1257, No. 511),  2 known as The Local Tax Enabling Act.

(3) 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government). 3

(4) Any statute that confers taxing authority to a political subdivision.

(b) Licensing fees.--Video gaming terminals are exempt from local licensing fees.

1 53 P.S. §§ 15971 to 15973.
2 53 P.S. § 6924.101 et seq.
3 53 Pa.C.S.A. § 2901 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 4 Pa.C.S.A. Amusements § 4503. Preemption of local taxes and license fees - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-4-pacsa-amusements/pa-csa-sect-4-4503/

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