(a) Imposition of tax.--Each interactive gaming certificate holder that conducts interactive gaming shall report to the department and pay from its daily gross interactive gaming revenue, on a form and in the manner prescribed by the department, a tax of:
(1) 14% of its daily gross interactive gaming revenue from peer-to-peer interactive games;
(2) 14% of its daily gross interactive gaming revenue from non-peer-to-peer interactive games which simulate table games; and
(3) 52% of its daily gross interactive gaming revenue from non-peer-to-peer interactive games which simulate slot machines.
(b) Deposits and distributions.--
(1) The tax imposed under subsection (a) shall be payable to the department on a weekly basis and shall be based upon gross interactive gaming revenue derived during the previous week.
(2) An interactive gaming certificate holder shall establish a separate bank account into which gross interactive gaming revenue shall be deposited and maintained until such time as the funds are paid to the department under this section.
(c) Taxes on out-of-State wagering.--The tax rate which shall be assessed and collected by the department with respect to wagers placed by registered players located in this Commonwealth with an interactive gaming operator located outside of this Commonwealth, but authorized under an interactive gaming reciprocal agreement, shall be governed by the agreement but may not be less than the tax imposed under subsection (a).
(d) Deposit of funds.--From the tax imposed under subsections (a) and (c), the following shall apply:
(1) Taxes imposed under subsection (a)(1) and (2) shall be deposited into the General Fund.
(2) Taxes imposed under subsection (a)(3) shall be distributed as follows:
(i) Sixty-five percent shall be deposited into the Property Tax Relief Fund established under section 1409 (relating to Property Tax Relief Fund).
(ii) Ten percent shall be deposited into a restricted receipt account within the State Treasury. Money in the restricted receipt account is appropriated to the department on a continuing basis for the purposes under this paragraph. Beginning in fiscal year 2018-2019 and each fiscal year thereafter, distributions from the restricted receipt account shall be as follows:
(A) The department shall determine whether a county hosting a licensed facility received less than the amount the county received during fiscal year 2017-2018 under section 1403(c) (relating to establishment of State Gaming Fund and net slot machine revenue distribution). If the department determines that the county hosting a licensed facility received less than the amount the county received during fiscal year 2017-2018 under section 1403(c), the department shall calculate the difference.
(B) The department shall make distributions from the restricted receipt account to any county determined under clause (A) to receive less in the current fiscal year than the county did in fiscal year 2017-2018. The amount distributed to a county under this paragraph may not exceed the difference between the amount received under 1403(c) in the current fiscal year and the amount received under 1403(c) in fiscal year 2017-2018.
(C) If more than one county is owed funds under clause (B) and there are insufficient funds in the account to pay each county the entire amount of the decrease experienced by that county, each county shall receive funds in proportion of that county's decrease to the total amount of all decreases.
(D) The department shall make distributions required under this paragraph no later than within 60 days after the end of the fiscal year.
(E) Undistributed funds shall remain in the account and not lapse.
(3) Twenty-five percent shall be deposited into a restricted receipts account to be established in the Commonwealth Financing Authority to be used exclusively for grants for projects in the public interest in the Commonwealth.
Cross References. Section 13B52 is referred to in sections 13B20.4, 13B53, 13B54, 1403 of this title.