4 Pa. C.S. § 13B20.5

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 13B20.5 - Multi-use gaming device local share assessment
(a)Required payment.--In addition to the tax imposed under section 13B20.4 (relating to multi-use gaming device tax), each interactive gaming certificate holder authorized to conduct interactive gaming at a qualified airport shall report to the department and pay, on a form and in a manner prescribed by the department, a local share assessment equal to the local share assessment imposed under section 13B53 (relating to local share assessment) of the interactive gaming certificate holder's daily gross interactive airport gaming revenue from multi-use devices at the qualified airport. The funds shall be payable to the department on a weekly basis and shall be based upon the revenue generated during the previous week. The funds shall be paid into a restricted receipts account established by the department in the fund. All funds owed to the Commonwealth under this section shall be held in trust by the interactive gaming certificate holder until the funds are paid to the department. Funds in the account are hereby appropriated to the department on a continuing basis for the purposes set forth in this section.
(b) Distribution.--The department shall make quarterly distributions from the local share assessments imposed under subsection (a) as follows:
(1) Except as provided under paragraph (2), 50% shall be deposited into a restricted receipt account to be established in the Commonwealth financing authority to be used exclusively for grants in the public interest in a county hosting the qualified airport. If a qualified airport is located in more than one county, the grants shall be distributed equally to each county hosting the qualified airport.
(2) For an international airport located partially in a county of the first class and partially in a county contiguous to a county of the first class, 50% shall be distributed as follows:
(i) Fifty percent to a school district of the first class.
(ii) Fifty percent shall be deposited into a restricted receipt account to be established in the Commonwealth financing authority to be used exclusively for grants in the public interest in a county contiguous to a county of the first class and in which an international airport is partially located.
(3) Fifty percent shall be added to and distributed with the funds distributed under section 13B53(b)(2).

4 Pa.C.S. § 13B20.5

Added by P.L. TBD 2017 No. 42, § 25, eff. 10/30/2017.