Section 1001.6. Administration of amounts deposited by licensed gaming entities and certificate holders with Treasury to pay Commonwealth gaming related costs and expenses

(a) No later than 2 business days prior to the commencement of slot machine operations, the licensed gaming entity and certificate holder shall make all deposits required under section 1401 of the act (relating to slot machine licensee deposits) in the Department’s Collection Account. Upon transfer of the deposit into Treasury’s Concentration Account, the deposit shall be credited to an account established in Treasury for the licensed gaming entity and certificate holder. The account established shall also be used to recognize and account for all future deposits required from the licensed gaming entity and certificate holder by the Department for administrative costs and all future withdrawals made by the Department for reimbursement of administrative costs.

(b) Each licensed gaming entity and certificate holder shall maintain a minimum account balance with Treasury in accordance with section 1401 of the act.

(c) Moneys related to this account shall be transferred to the Department’s Collection Account and from Treasury by EFT or other methods of funds transfer in accordance with § 1001.5(c) (relating to administration and distribution of moneys held by licensed gaming entities, certificate holders and the Commonwealth).

(d) Reimbursement of Commonwealth expenses will be as follows:

(1) The Department will issue to the licensed gaming entity and certificate holder, periodic assessments of expenses incurred by the Board, Department, Office of Attorney General and the Pennsylvania State Police, regarding expenses directly related to the licensed gaming entity and certificate holder, under budgets approved by the Board and upon appropriation by the General Assembly as required in section 1402.1 of the act (relating to itemized budget reporting). Expenses not included in budgets approved by the Board may not be assessed against the licensed entity under this section.

(2) Expenses incurred by the Commonwealth and assessed to the licensed gaming entity and certificate holder shall be charged back to the licensed gaming entity and certificate holder and deducted from the licensed gaming entity’s and certificate holder’s account, as specified in section 1401 of the act (relating to slot machine licensee deposits) and this section.

(3) General administrative costs of the Commonwealth not specifically assessed to a licensed gaming entity and certificate holder under paragraph (1), shall be borne by each licensed gaming entity and certificate holder on a pro rata basis, at the discretion of the Secretary of Revenue until all Category 1 and Category 2 licensed gaming entities and certificate holders are operating as permitted under the act.

The provisions of this § 1001.6 amended December 31, 2010, effective January 1, 2011, 41 Pa.B. 41. Immediately preceding text appears at serial pages (341505) to (341506).

Notation

Notes of Decision

Pre-enforcement Challenge

Commonwealth court lacked original jurisdiction to consider pre-enforcement challenge to tax assessment and there was adequate administrative remedy to consider assessment regulations. Sands Bethworks Gaming v. Dep’t of Revenue, 958 A.2d 125, 131-132 (Pa. Cmwlth. 2008)