1.1.................... moves to amend H.F. No. 1613 as follows:
1.2Page 1, after line 4, insert:
1.3 "Section 1. Minnesota Statutes 2012, section 297E.02, subdivision 1, is amended to read:
1.4 Subdivision 1.
Imposition. (a) A tax is imposed on all lawful gambling other than
1.5(1) paper or electronic pull-tab deals or games; (2) tipboard deals or games; (3) electronic
1.6linked bingo; and (4) items listed in section
297E.01, subdivision 8, clauses (4) and (5), at
1.7the rate of 8.5 percent on the gross receipts as defined in section
297E.01, subdivision 8,
1.8less prizes actually paid.
1.9(b) A tax is imposed on the conduct of paper pull-tabs, at the rate of 9 percent
1.10on the gross receipts as defined in section 297E.01, subdivision 8, less prizes actually
1.11paid. However, the tax imposed under this paragraph applies only to an organization that
1.12conducts lawful gambling in a location where the primary business is bingo.
1.13(c) The tax imposed by this subdivision is in lieu of the tax imposed by section
1.14297A.62
and all local taxes and license fees except a fee authorized under section
349.16,
1.15subdivision 8
, or a tax authorized under subdivision 5.
1.16(d) The tax imposed under this subdivision is payable by the organization or party
1.17conducting, directly or indirectly, the gambling."
1.18Page 2, delete lines 21 and 22 and insert:
1.19"
(d) If an organization conducts lawful gambling in a location where the primary
1.20business is bingo, the organization is exempt from taxation under this subdivision with
1.21respect to its receipts from paper pull-tabs."
1.22Renumber the sections in sequence and correct the internal references
1.23Amend the title accordingly