Pennsylvania § 2103 Gross receipts taxes

Pennsylvania Statutes

§ 2103 — Gross receipts taxes

Pennsylvania § 2103

Title 5ATHLETICS AND SPORTS

PartPART I

Ch. 21REGULATION OF PROFESSIONAL WRESTLING CONTESTS

This text of Pennsylvania § 2103 (Gross receipts taxes) 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

5 Pa. Cons. Stat. § 2103 (2026).

Text

(a)Imposition of tax.--In addition to any Federal tax or tax imposed by any political subdivision of this Commonwealth to be paid on gross receipts, every promoter shall pay a State tax of 5% of the face value of all tickets sold to any wrestling contest or exhibition.

(b)Payment of tax.--The tax payment shall be made to the commission within ten days after the contest or exhibition. The payment shall be accompanied by a form prescribed by the commission setting forth the taxable receipts received from the contest or exhibition, together with such other information as the department may require. Payment shall be accompanied by a verified statement by the ticket printer showing the number of tickets printed for use at the contest or exhibition. Any payment not received by the commission

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Imposition of tax.--In addition to any Federal tax or tax imposed by any political subdivision of this Commonwealth to be paid on gross receipts, every promoter shall pay a State tax of 5% of the face value of all tickets sold to any wrestling contest or exhibition.

(b) Payment of tax.--The tax payment shall be made to the commission within ten days after the contest or exhibition. The payment shall be accompanied by a form prescribed by the commission setting forth the taxable receipts received from the contest or exhibition, together with such other information as the department may require. Payment shall be accompanied by a verified statement by the ticket printer showing the number of tickets printed for use at the contest or exhibition. Any payment not received by the commission within the ten-day period shall be subject to a late fee fixed by the commission by regulation, which shall be not more than $100.