916 - Gross receipts taxes.

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