Fiscal Snapshot
Tax base: Gross Gaming Revenue (GGR)
Statutory rate: 34.00%
Effective rate (regulator-defined): 54.00%
Basis: Pennsylvania’s Race Horse Development and Gaming Act (Act 71 of 2004), as amended, establishes a statutory framework of state tax and mandatory assessments applicable to land-based slot machine revenue, resulting in an aggregated effective burden of approximately 54%, including state tax, race horse development funding, economic development allocations, and local share components under Title 4 Pa.C.S. Chapter 14.
REGULATED / LIVE
Status Matrix
Legal status: REGULATED
Operational status: LIVE
Preemption risk: LOW
Market type: LAND
Licensing constraint: CAPPED (13)
System
Anchors are assembled from strict fields + verified sources. No editorial prose is rendered.
Sources are verified by the system verifier. Publication is fail-closed. TTL=7d (+24h grace).
| Region | Country | Jurisdiction | Regulator | Topic | Model | Status | Scope | Basis | Sources |
|---|---|---|---|---|---|---|---|---|---|
| north-america | usa | us-pa | pgcb | taxation | state-based | regulated | land | Act 71 of 2004 — Title 4 Pa.C.S. Chapter 14 — combined statutory tax and mandatory assessments on land-based slot machine revenue totaling approximately 54%. |
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