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Gross receipts taxes - 5 Pa. Cons. Stat. § 916

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     § 916.  Gross receipts taxes.
        (a)  Gate receipts.--In addition to the payment of any other
     fees and moneys due under this subpart, a promoter or sponsor
     shall pay a tax of 5% of the gross receipts of every contest or
     exhibition held in this Commonwealth.
        (b)  Broadcast rights.--The gross price paid to the promoters
     or sponsors for the sale, lease or other exploitation of
     broadcasting, television and motion picture rights of the
     contest or exhibition shall be subject to a gross receipts tax
     on a sliding scale as follows:
            (1)  five percent on the cost of exploitation rights
        obtained for the first $60,000 or less;
            (2)  three percent on the cost of exploitation rights
        obtained for the next $100,000;
            (3)  two percent on the cost of exploitation rights
        obtained for the next $100,000; and
            (4)  one percent on the cost of exploitation rights
        obtained for any amount over $260,000.
        (c)  Pay-per-view telecasts.--Any producer who charges or
     receives a fee for having a contest seen on a pay-per-view
     telecast that is shown in this Commonwealth, utilizing a cable
     television system, shall pay a tax of 3% of the producer's gross
     receipts attributable to the individual pay-per-view telecast
     fees. The tax under this subsection shall be collected from the
     producer by the cable television system operator whose pay-per-
     view facilities are being utilized by the producer for this
     purpose and shall be forwarded to the commission. The producer's
     gross receipts upon which this tax is imposed shall not include
     Federal, State and local taxes paid by the individual who views
     the contest.
        (d)  Payment.--Payment of the gross receipts tax provided for
     in this section shall be made within 48 hours after the contest
     or exhibition if the tax is payable under subsection (a) or
     within 45 days if the tax is payable under subsection (c). The
     payment shall be accompanied by a form prescribed by the
     commission setting forth the gross receipts received from the
     contest, exhibition or pay-per-view telecast and such other
     information as the commission may require. The form shall
     require the taxpayer to state the amount of gross receipts, the
     number of tickets sold and such other information as the
     commission may require. In the case of a live contest or
     exhibition, payment shall be accompanied by a verified statement
     by the ticket printer setting forth the number of tickets
     printed for use at the contest or exhibition.
        (e)  Penalties.--
            (1)  A person who intentionally makes a false report
        under this section commits perjury and shall, upon
        conviction, be subject to punishment under 18 Pa.C.S. § 4902
        (relating to perjury). The penalty shall be in addition to
        any other penalties imposed under this subpart.
            (2)  A person who intentionally fails, neglects or
        refuses to file the form or pay the tax as prescribed in this
        section, or who refuses to permit the department to examine
        the books, papers and records pertaining to an event taxable
        under this section, commits a misdemeanor of the third degree
        and shall, in addition, be subject to suspension or loss of
        license or a civil penalty at the discretion of the
        commission.
        (f)  Gross receipts.--Gross receipts shall be calculated
     without any deductions for commissions, brokerage fees,
     distribution fees, advertising or other expenses or charges in
     respect thereto, except that Federal taxes and taxes imposed by
     a political subdivision may be deducted. Notwithstanding section
     3 of the act of December 31, 1965 (P.L.1257, No.511), known as
     The Local Tax Enabling Act, the tax levied under this subsection
     does not vacate ordinances or resolutions passed under the
     authority of that act. In the case of a live contest or
     exhibition taxable under subsection (a), gross receipts includes
     the face value of all tickets sold and complimentary tickets
     issued. In the case of a pay-per-view telecast taxable under
     subsection (c), gross receipts includes the total amount of all
     fees that were charged in order to view the event.

        Retroactivity.  Section 7 of Act 32 of 1992 provided that
     subsec. (b) shall be retroactive to January 1, 1992.

Last modified: November 27, 2007