5 Pa.C.S. § 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. (1) five percent on the cost of exploitation rights obtained for the first $60,000 or less;
2. (2) three percent on the cost of exploitation rights obtained for the next $100,000;
3. (3) two percent on the cost of exploitation rights obtained for the next $100,000; and
4. (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. (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. (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.