Section 4503 - Preemption of local taxes and license fees(a) Statutes.--Video gaming terminals shall be exempt from taxes levied under the following: (1) The act of August 5, 1932 (Sp.Sess., P.L. 45, No.45), referred to as the Sterling Act.(2) The act of December 31, 1965 ( P.L. 1257, No.511), known as the Local Tax Enabling Act.(3) 53 Pa.C.S. Pt. Iii subpt. E (relating to home rule and optional plan government).(4) Any statute that confers taxing authority to a political subdivision.(b)Licensing fees.--Video gaming terminals are exempt from local licensing fees.Added by P.L. TBD 2017 No. 42, § 32.3, eff. 10/30/2017.