What is the Pennsylvania surplus lines premium tax rate on policies procured through a licensed surplus lines broker?

Why this is the answer

The Pennsylvania Surplus Lines Law (40 P.S. § 991.1601 et seq.) imposes a 3% premium tax on gross premiums for surplus lines coverage placed with eligible unauthorized insurers. The surplus lines licensee (broker) is responsible for collecting and remitting the tax to the Commonwealth, separate from any policy fee.