Pennsylvania Code (Last Updated: April 5, 2016) |
Title 58. RECREATION |
PART IV. Horse Racing Commission |
Chapter 165. Administrative Rules |
SubChapter G. TAXES AND INSURANCE |
Section 165.152. Tax on wagering
Latest version.
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At the close of each racing day, the corporation authorized to conduct a thoroughbred horse race meeting with pari-mutuel wagering, out of the amount retained on said day by said corporation, shall pay, through the Department of Revenue into the State Treasury for credit to the State Horse Racing Fund, a tax of 5% of the amount wagered each day.