Pennsylvania Statutes
§ 4503 — Preemption of local taxes and license fees
Pennsylvania § 4503
This text of Pennsylvania § 4503 (Preemption of local taxes and license fees) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
4 Pa. Cons. Stat. § 4503 (2026).
Text
(a)Statutes.--Video gaming terminals shall be exempt from taxes levied under the following:
(1)The act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act.
(2)The act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act.
(3)53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government).
(4)Any statute that confers taxing authority to a political subdivision.
(b)Licensing fees.--Video gaming terminals are exempt from local licensing fees.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
5
Cite This Page — Counsel Stack
Bluebook (online)
Pennsylvania § 4503, Counsel Stack Legal Research, https://law.counselstack.com/statute/pa/4/4503.