Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-203.2. Limitation on rates of specific taxes

No taxes levied under the provisions of this act or 53 Pa.C.S. § 8402(c) (relating to scope and limitations) shall be levied by any political subdivision on admissions to automobile racing facilities with a seating capacity of over twenty-five thousand and a continuous race area of one mile or more in excess of the per centum collected as of January 1, 2002.  The tax base upon which the tax shall be levied shall not exceed forty per centum of the cost of admission to an automobile racing facility.