§ 601a.9. Table game taxes and gross table game revenue.
(a) The tax on table game revenue shall be payable to the Department on a weekly basis and must be based upon the gross table game revenue derived during the previous week reported on forms and in the manner prescribed by the Department.
(b) Gross table game revenue includes the following:
(1) The net revenue from all banking table games including electronic gaming tables which are not fully automated electronic gaming tables or electronic wagering terminals.
(2) The net revenue from nonbanking table games.
(3) The net revenue from fully automated electronic gaming tables and electronic wagering terminals.
(4) The net revenue from contests or tournaments.
(c) Net revenue from banking table games, including electronic gaming tables which are not fully automated electronic gaming tables or electronic wagering terminals, must be the sum of the net revenue determined for each banking table game, which is not a fully automated electronic gaming table or electronic wagering terminals, individually. The net revenue for an individual banking table game which is not a fully automated electronic gaming table or electronic wagering terminals must be equal to the total of paragraphs (1) through (3) minus the total of paragraphs (4) and (5):
(1) The ending inventory of value chips and coins at the gaming table as reported on the Table Inventory Slip prepared in accordance with § 465a.41 (relating to procedures for drops at open table games) for a table game that remained open for gaming activity when the table was being dropped at the end of the gaming day or the Table Inventory Slip prepared in accordance with § 465a.42 (relating to procedures for closing table games) for a table game that was closed prior to the end of the gaming day.
(2) The sum of all Credit Slips for the gaming table for that gaming day.
(3) The total of the currency and Counter Checks collected from the drop box for that gaming table.
(4) The inventory of value chips and coins at the gaming table as reported on the Table Inventory Slip prepared in accordance with § 465a.41 for a table game that remained open for gaming activity when the table was being dropped at the end of the previous gaming day or the Table Inventory Slip prepared in accordance with § 465a.37 (relating to procedures for opening table games) for a table game that was opened during the gaming day.
(5) The sum of all Fill Slips for the gaming table for that gaming day.
(d) Net revenue from nonbanking table games shall be the sum of the net revenue determined for each nonbanking table game individually. The net revenue for an individual nonbanking table game shall be equal to the Poker rake recorded in accordance with § 465a.25 (relating to counting and recording of slot cash storage boxes and table game drop boxes).
(e) Net revenue from fully automated electronic gaming tables and electronic wagering terminals shall be determined through the Department’s central control computer system. Fully automated electronic gaming tables shall be taxed in accordance with section 13A62(a)(2) of the act (relating to table game taxes) and electronic wagering terminals operated by a dealer shall be taxed in accordance with section 13A62(a)(1) of the act.
(f) Net revenue from any contest or tournament must be the sum of the net revenue determined for each contest or tournament individually. The net revenue for an individual contest or tournament must be equal to the sum of all entry fees, buy-ins, re-buy-ins and administrative fees imposed by the certificate holder on the contest or tournament participants, minus:
(1) The cash paid by the certificate holder to the contest or tournament winners as prizes.
(2) The actual cost paid by the certificate holder for noncash prizes awarded to the contest or tournament winners.
(g) If the net revenue from a contest or tournament results in a loss, that loss may not offset the net revenue from another contest or tournament and may not be deducted from the calculation of gross table game revenue.
(h) Gross table game revenue may not include:
(1) Counterfeit cash or counterfeit value chips.
(2) Coins or currency of other countries that is not readily convertible to cash.
(3) Cash taken in a fraudulent act perpetrated against a certificate holder for which the certificate holder is not reimbursed.
Authority The provisions of this § 601a.9 amended under 4 Pa.C.S. § § 1202(b)(30), 13A02(1), (2), (2.1), (4) and (6), 13A25(c) and 13A62(a).
Source The provisions of this § 601a.9 amended December 15, 2017, effective December 16, 2017, 47 Pa.B. 7563. Immediately preceding text appears at serial pages (370416) to (370417).
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