Bill Text: PA SB1181 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for State Gaming Fund.

Spectrum: Moderate Partisan Bill (Republican 8-2)

Status: (Introduced - Dead) 2011-06-29 - Referred to COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT [SB1181 Detail]

Download: Pennsylvania-2011-SB1181-Introduced.html

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PRINTER'S NO. 1456
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1181 Session of2011
INTRODUCED BY ORIE, RAFFERTY, FOLMER, WASHINGTON, ALLOWAY, WAUGH, M. WHITE AND PICCOLA, JUNE 29, 2011
REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT, JUNE 29, 2011
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
as amended, "An act relating to the finances of the State
government; providing for the settlement, assessment,
collection, and lien of taxes, bonus, and all other accounts
due the Commonwealth, the collection and recovery of fees and
other money or property due or belonging to the Commonwealth,
or any agency thereof, including escheated property and the
proceeds of its sale, the custody and disbursement or other
disposition of funds and securities belonging to or in the
possession of the Commonwealth, and the settlement of claims
against the Commonwealth, the resettlement of accounts and
appeals to the courts, refunds of moneys erroneously paid to
the Commonwealth, auditing the accounts of the Commonwealth
and all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," further providing for State Gaming Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1720-G of the act of April 9, 1929
(P.L.343, No.176), known as The Fiscal Code, added July 17, 2007
(P.L.141, No.42), is amended to read:
Section 1720-G. State Gaming Fund.
(a) Deduction of certain appropriations.--Notwithstanding
the provisions of section 504(c)(1) of the act of June 27, 2006
(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
Act, funds appropriated to the Pennsylvania Gaming Control Board
from the State Gaming Fund shall be deducted from the amount
transferred to the Property Tax Relief Reserve Fund under
section 504(b) of the Taxpayer Relief Act and loaned to the
Pennsylvania Gaming Control Board for payment of the board's
administrative and operating expenses for the fiscal year
commencing July 1, 2007. Funds loaned to the board under this
section shall be repaid from the accounts established under 4
Pa.C.S. § 1401 (relating to slot machine licensee deposits) in
accordance with subsection (b).
(b) Assessment for repayment.--Notwithstanding the
provisions of 4 Pa.C.S. § 1901.1 (relating to repayments to
State Gaming Fund), the Pennsylvania Gaming Control Board shall
assess each slot machine [licensees] licensee that has commenced
the operation of slot machines for repayment of funds
transferred and loaned to the board under subsection (a) from
the State Gaming Fund in accordance with 4 Pa.C.S. § 1402
(relating to gross terminal revenue deductions) for repayment to
the Property Tax Relief Reserve Fund [at such time as at least
11 slot machine licenses have been issued and 11 licensed gaming
entities have commenced the operation of slot machines] no later
than August 1, 2011. The board shall adopt a quarterly repayment
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schedule that assesses to each slot machine licensee costs for
the repayment of amounts appropriated under this section in an
amount that is proportional to each slot machine licensee's
gross terminal revenue. The assessment for repayment shall be
equal to an amount calculated as A multiplied by B, with A being
equal to the individual slot machine licensee's total gross
terminal revenue for the immediate prior four months divided by
the Statewide total gross terminal revenue for all operating
slot machine licensees for the immediate prior four months; and
B being equal to the total outstanding loan amount for repayment
to the Property Tax Relief Reserve Fund divided by the total
number of years remaining in the loan repayment period.
(b.1) Assessment.--The Pennsylvania Gaming Control Board
shall begin assessing each slot machine licensee that was issued
a slot machine license and begins the operation of slot machines
after the effective date of this subsection and four months
following the slot machine licensee's commencement of slot
machine operations. The assessment shall be in accordance with
subsection (b).
(c) Property tax relief.--
(1) Notwithstanding the provisions of section 504 of the
Taxpayer Relief Act, until the loan to the Pennsylvania
Gaming Control Board under subsection (a) is repaid, the
Secretary of the Budget is authorized to provide for property
tax relief under section 503(d) of the Taxpayer Relief Act,
regardless of whether the amount deposited in the Property
Tax Relief Reserve Fund is less than required by section 504
of the Taxpayer Relief Act.
(2) Notwithstanding the provisions of 4 Pa.C.S. §
1901.1, beginning January 1, 2011, if the Secretary of the
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Budget determines that the moneys in the Property Tax Relief
Reserve Fund are needed for property tax relief, the
secretary shall notify the Pennsylvania Gaming Control Board
and upon notification, the board shall immediately assess
each slot machine licensee for the repayment of the loan in
an amount that is proportional to each slot machine
licensee's gross terminal revenue.
(d) Other appropriations solely from assessment.--
(1) All funds for the operation of the Pennsylvania
State Police, Department of Revenue and Attorney General are
appropriated solely from an assessment on gross terminal
revenue from accounts under 4 Pa.C.S. § 1401 in an amount
equal to that appropriated by the General Assembly for fiscal
year 2007-2008. The Pennsylvania State Police, Attorney
General or Department of Revenue shall not assess any charge,
fee, cost of operations or other payment from a licensed
gaming entity in excess of amounts appropriated for fiscal
year 2007-2008 unless specifically authorized by law.
(2) This subsection shall not apply to any voluntary
payment made by a new slot machine licensee in accordance
with similar payments voluntarily made by existing licensees.
Section 2. This act shall take effect in 60 days.
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