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Parx Casino Unable to Reclaim $1.1m Tax Overpayment

  • Tax overpayment not identified by Parx Casino until 2014
  • Claim by parent company filed six months too late to be eligible for refund
  • Court also found Parx not entitled to credit against future tax liability
office booth window sign reading no refunds
The Parx Casino is not entitled to any tax refund or future credit from the state of Pennsylvania, despite a $1.1m overpayment eight years ago. [Image: Shutterstock.com]

Legal battle has taken over a year

The Parx Casino operator has been told that its $1.1m overpayment to the Pennsylvania state will not be refunded, and neither is the company entitled to a credit against future tax liability.

In a decision that has taken over a year to reach between Parx’s parent company, Greenwood Gaming and Entertainment, and the state, the Commonwealth Court ruled this week that the overpayment from eight years ago will not be returned.

Judge Kevin Brobson ruled that, because the tax dispute was not received within three years of the filing, the company was not entitled to get it back.

Claim filed six months too late

The money in question stems from an overpayment on Parx’s slot machine gross gaming revenue (GGR), which occurred between January 1, 2009 up until January 4, 2011. During this time, the company sent the Pennsylvania Department of Revenue an additional $1,122,654.89.

However, the claim by Greenwood Gaming wasn’t filed until June 2014, roughly six months too late. Court documents show it wasn’t until a later audit that failings from its annual tax filing came to light. Steps were immediately taken to recoup the money, but they fell foul of Pennsylvania’s three-year rule.

the claim by Greenwood Gaming wasn’t filed until June 2014, roughly six months too late

Greenwood Gaming then escalated this decision to a lawsuit, in the hope that the judge would overturn the state’s procedure. Judge Brobson stated that the petition for the refund was untimely, and that the law sided with the state’s position. The court then had to decide whether the company was entitled to a credit, with Brobson concluding that:

It does not. Taxpayer’s exceptions are denied.”

Parx Casino business still thriving

Despite the setback, Parx continues to grow thanks to a new sports betting license. It recently spent $10million to add to its existing facility, and can now accommodate up to 420 fans and screen up to 36 games on a 156-foot, high-HD media wall.

The company is also expanding its sports gambling licenses in the area, both at the South Philadelphia Turf Club and the Valley Forge Turf Club. Greenwood Gaming has also committed to spending a further $8m on a satellite gambling venue. The destination is yet to be determined.

Earlier this week, Parx also unveiled its partnership with NBA stars Philadelphia 76ers. It is hoped the deal will drive sports bettors’ engagement through mobile and online play.

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