Permanent buildings, enclosed structures that are not manufactured as part of an amusement ride or amusement attraction but that are nevertheless used for or as an amusement ride or amusement attraction shall be constructed to conform to the Pennsylvania Construction Code Act unless exempted under that statute or its attendant regulations, and shall have posted therein a certificate of occupancy issued by a building code official in accordance with the Pennsylvania Construction Code Act.
7 Pa. Code § 139.42