Pennsylvania Gaming Control Board
303 Walnut Street, 2nd Floor
Harrisburg, PA 17106
Section 1201 of title 4 of the Pennsylvania Consolidated Statutes establishes the Pennsylvania Gaming and Control Board (PGCB). The board is tasked with supervising casinos as well as slot machines at racetracks, online casino gaming and sports betting.
AVAILABLE GAMING LICENSES
Category One – Racetrack Facilities License
Category One – Racetrack Facilities, Addition of Table Games License
Category Two – Standalone Casino License
Category Two – Standalone Casino, Addition of Table Games License
Category Three – Resort-style Casino License
Category Three – Resort-style Casino, Addition of Table Games License
Category Four – Ancillary Casino License
Category Four – Ancillary Casino, Addition of Tables Games License
Interactive Gaming Certificate
Interactive Gaming Operator License
GAMING TAX RATE
Casinos pay the following:
- 54-55 percent on the gross revenues collected from slot machines
- 16 percent of daily gross table game revenues
- 34 percent of daily gross electronic table game revenues
Effective tax rates for online gaming are:
- 16 percent on peer-to-peer games (i.e., poker).
- 16 percent on non-peer-to-peer table games.
- 54 percent on slot machine games.
TAX PROMOTIONAL CREDITS
WITHHOLDINGS ON WINNINGS
Gambling winnings are taxable income and are taxed at 3.07 percent.
|The effective tax rate on slot machine revenues from Category 1, 2, and 3 casinos is 54 percent and is distributed as follows:|
|The effective tax rate for Category 4 casinos is 50 percent and is distributed as follows:|
STATUTORY FUNDING REQUIREMENT
The greater of $2 million or .002 multiplied by the total gross terminal revenue of all active and operating licensed gaming entities. Category Four gross terminal revenue is excluded. Additionally, $3 million must be transferred to the Department of Health.
COMPLIMENTARY ALCOHOLIC DRINKS
Must contain help for problem gambling message
ON-PREMISE DISPLAY REQUIREMENT
Preapproved by Office of Compulsive and Problem Gambling
21+ years of age on floor
Conducted through the Bureau of Gaming Laboratory Operations, division within the PGCB.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements and PA-specific “suspicious transactions” report requirements for transactions over $5,000.
Notification of intention to ship into, within or out of state to Bureau of Gaming Laboratory Operations and Bureau of Casino Compliance.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
In September 2018, Pennsylvania’s blanket prohibition on political contributions from those involved in the gaming industry was struck down in federal court. The opinion declared the law overly broad and unconstitutional.
CREDIT OFFERED TO PATRONS
Commercial casinos, racinos & online operators
INITIAL LICENSING FEE
LICENSE RENEWAL FEE
$250,000, payable every 5 years
OFFICIAL DATA MANDATE
Related Research Reports
Responsible Gaming Regulations and Statutes Guide
A comprehensive state-by-state collection of the statutes and regulations around responsible gaming
State of the States 2022
The definitive study of the U.S. commercial gaming industry in 2021, providing key financial performance data and other metrics for the 33 states and D.C. with commercial gaming operations.