2012 Pennsylvania Consolidated Statutes
Title 5 - ATHLETICS AND SPORTS
Chapter 21 - Regulation of Professional Wrestling Contests and Exhibitions
Section 2103 - Gross receipts taxes

     § 2103.  Gross receipts taxes.
        (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.