Section 21.3. Admission tax

(a) General. A licensed corporation is required to collect and remit to the Department a tax upon each admission. The tax is imposed upon one of the following:

(1) The admission price charged for individual admissions.

(2) The admission price charged for seasonal discount tickets.

(3) The minimum charge approved by the Commission in the case of free passes, cards or badges issued under special promotional programs to persons other than those listed at subsection (e).

(b) Filing of tax returns and payment of tax. Each licensed corporation shall file a tax return for each race day, including previously authorized race days which are cancelled. The tax return together with the required admission tax collected shall be filed with the Department by the due date. The tax return shall be in the format prescribed by the Department and shall be completed in accordance with instructions of the Department.

(c) Due date.

(1) For a licensed thoroughbred corporation an admission tax return shall be filed, and the tax payment shall be made by the end of the 10th day following each race day.

(2) For a licensed harness corporation an admission tax return shall be filed, and the tax payment shall be made by the end of the 10th day following the end of the meeting including split meetings.

(3) This subsection shall be subject to § § 21.6 and 21.7 (relating to extension of time for filing tax returns; and timely mailing treated as timely filing and payment).

(d) Rate of tax. The rate of admission tax which shall be collected and remitted by a licensed corporation shall be 5.0% of the established admission price or 5.0% of the approved minimum charge.

(e) Free passes, cards and badges which are exempt for admission tax. Free passes, cards and badges which are issued to corporate officers, employes and stockholders of licensed corporations conducting the race; officers, members and employes of the commissions; members of horse racing associations of other states and foreign countries; government employes, including those of the Department, whose duties require admission to the race; persons employed and accredited by the press to attend the race; and stable managers, trainers, jockeys, concessionaries, and other persons whose duties require their presence at the race track, are not subject to admission tax.

Notation

Cross References

This section cited in 61 Pa. Code § 21.9 (relating to records).