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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6176. Procedures and regulations

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Procedures.--A person may be audited by a municipality, provided, however, that any dispute or controversy that results from such audit or imposition of tax under this act shall be contested and resolved in accordance with a uniform set of procedures, rules and regulations, applicable to all municipalities, that shall be promulgated by the Department of Revenue.  The Department of Revenue shall prepare, promulgate and distribute a form to be used by all municipalities in collecting the video programming tax under this act.  Each municipality shall provide the video programmers and persons providing access to video programming with:

(1) The rate that is lawfully imposed by such municipality under this act.

(2) A list of the “zip plus 4's” or a comparable list of addresses located in that municipality which will enable persons to identify the subscribers located in that municipality.

(3) A copy of the ordinance and any amendments thereto within 30 days after enactment.

(b) Enforcement.--Each municipality may enforce ordinances in accordance with this act.

(c) Regulations.--The Department of Revenue shall in the manner provided by law promulgate rules and regulations not inconsistent with this act as may be necessary for the effective enforcement of this act.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6176. Procedures and regulations - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-6176/

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