Section 8042. Amusement tax clarification.
A municipality that receives State funding, including grants, appropriations or distributions authorized by law, may not impose an amusement tax, as prohibited under the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, on complimentary or resort-sponsored admission to resort places of amusement that are provided by the resort to overnight guests without a separate charge for the amusement admission unless and until the Local Tax Enabling Act is amended to permit that amusement tax to be applied.
(8042 added July 12, 2026, P.L.265, No.21)