Pennsylvania Code
Title 58 - RECREATION
Part IV - Horse Racing Commission
Chapter 165 - ADMINISTRATIVE RULES
Subchapter G - TAXES AND INSURANCE
Section 165.152 - Tax on wagering
Universal Citation: 58 PA Code ยง 165.152
Current through Register Vol. 54, No. 44, November 2, 2024
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.
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