Engrossments
Introduction		Posted on 02/17/2010

ARTICLE 1

LINKED BINGO

Section 1.

Minnesota Statutes 2008, section 349.12, subdivision 5, is amended to read:

Subd. 5.

Bingo occasion.

"Bingo occasion" means a single gathering or session
at which a series of one or more successive bingo games is played. There is no limit on
the number of games conducted during a bingo occasion deleted text begin butdeleted text end new text begin .new text end A bingo occasion must
not last longer than eight consecutive hoursnew text begin , except that linked bingo games played on
electronic bingo devices may be played throughout the regular daily business hours of
the permitted premises. Linked bingo games played on electronic bingo devices are
considered a separate bingo occasionnew text end .

Sec. 2.

Minnesota Statutes 2009 Supplement, section 349.12, subdivision 12a, is
amended to read:

Subd. 12a.

Electronic bingo device.

new text begin (a) new text end "Electronic bingo device" means an
electronic new text begin bingo new text end device used by a bingo player to new text begin (1) new text end monitor bingo paper sheets or a
facsimile of a bingo paper sheet when purchased at the time and place of an organization's
bingo occasion deleted text begin and which (1) provides a means for bingo players todeleted text end new text begin ; (2)new text end activate numbers
announced deleted text begin by a bingo caller; (2) comparesdeleted text end new text begin or displayed and compare new text end the numbers deleted text begin entered
by the playerdeleted text end to the bingo faces previously stored in the memory of the device; and (3)
deleted text begin identifiesdeleted text end new text begin identify new text end a winning bingo pattern.

new text begin (b) An electronic bingo device may be used only in the conduct of bingo permitted under
this chapter and may not display or simulate any other form of gambling or entertainment.
new text end Electronic bingo device does not mean any device into which coin, currency, or tokens are
inserted to activate play.

Sec. 3.

Minnesota Statutes 2008, section 349.12, subdivision 25b, is amended to read:

Subd. 25b.

Linked bingo game provider.

"Linked bingo game provider" means
any person who provides the means to link bingo deleted text begin prizes in a linked bingo game, who
provides linked bingo paper sheets to the participating organizationsdeleted text end new text begin gamesnew text end , who provides
linked bingo prize management, and who provides the linked bingo game system.

Sec. 4.

Minnesota Statutes 2008, section 349.12, subdivision 25c, is amended to read:

Subd. 25c.

Linked bingo game system.

"Linked bingo game system" means the
equipment used by the linked bingo provider to conduct, transmit, and track a linked bingo
game. The system must be approved by the board before its use in this state and it must
have deleted text begin dial-up or otherdeleted text end new text begin the new text end capability to permit the board to monitor its operation remotely.

Sec. 5.

Minnesota Statutes 2008, section 349.12, subdivision 25d, is amended to read:

Subd. 25d.

Linked bingo prize pool.

"Linked bingo prize pool" means the total of
all prize money that each participating organization has contributed to a linked bingo game
prize and includes any portion of the prize pool that is carried over from one deleted text begin occasiondeleted text end
new text begin game new text end to another in a progressive linked bingo game.

Sec. 6.

Minnesota Statutes 2008, section 349.151, subdivision 4c, is amended to read:

Subd. 4c.

Electronic bingo.

(a) The board may by rule authorize but not require the
use of electronic bingo devices.

(b) Rules adopted under paragraph (a):

(1) must limit the number of bingo faces that can be played using an electronic
bingo device to 36;

(2) must require that an electronic bingo device be used with corresponding bingo
paper sheets or a facsimiledeleted text begin , printed at the point of sale,deleted text end new text begin of a bingo paper sheet new text end as approved
by the board;

(3) must require that the electronic bingo device site system have deleted text begin dial-updeleted text end new text begin the
new text end capability to permit the board to remotely monitor the operation of the device and the
internal accounting systems; and

(4) must prohibit the price of a face played on an electronic bingo device from being
less than the price of a face on a bingo paper sheet sold at the same occasion.

Sec. 7.

Minnesota Statutes 2008, section 349.16, subdivision 7, is amended to read:

Subd. 7.

Purchase of gambling equipment.

An organization may purchase new text begin or
lease new text end gambling equipment only from a person licensed as a distributornew text begin or linked bingo
game providernew text end .

Sec. 8.

Minnesota Statutes 2008, section 349.161, subdivision 5, is amended to read:

Subd. 5.

Prohibition.

(a) No distributor, distributor salesperson, or other employee
of a distributor, may also be a wholesale distributor of alcoholic beverages or an employee
of a wholesale distributor of alcoholic beverages.

(b) No distributor, distributor salesperson, or any representative, agent, affiliate, or
other employee of a distributor, may: (1) be involved in the conduct of lawful gambling
by an organization; (2) keep or assist in the keeping of an organization's financial records,
accounts, and inventories; or (3) prepare or assist in the preparation of tax forms and other
reporting forms required to be submitted to the state by an organization.

(c) No distributor, distributor salesperson, or any representative, agent, affiliate,
or other employee of a distributor may provide a lessor of gambling premises any
compensation, gift, gratuity, premium, or other thing of value.

(d) No distributor, distributor salesperson, or any representative, agent, affiliate, or
other employee of a distributor may provide an employee or agent of the organization
any compensation, gift, gratuity, premium, or other thing of value greater than $25 per
organization in a calendar year.

(e) No distributor, distributor salesperson, or any representative, agent, affiliate, or
other employee of a distributor may participate in any gambling activity at any gambling
site or premises where gambling equipment purchased from that distributor or distributor
salesperson is being used in the conduct of lawful gambling.

(f) No distributor, distributor salesperson, or any representative, agent, affiliate, or
other employee of a distributor may alter or modify any gambling equipment, except to
new text begin (1) new text end add a "last ticket sold" prize stickernew text begin ; or (2) provide services for the installation, repair,
or maintenance of gambling equipmentnew text end .

(g) No distributor, distributor salesperson, or any representative, agent, affiliate, or
other employee of a distributor may: (1) recruit a person to become a gambling manager
of an organization or identify to an organization a person as a candidate to become
gambling manager for the organization; or (2) identify for an organization a potential
gambling location.

(h) No distributor or distributor salesperson may purchase gambling equipment for
resale to a person for use within the state from any person not licensed as a manufacturer
under section 349.163, except for gambling equipment returned from an organization
licensed under section 349.16, or exempt or excluded from licensing under section
349.166.

(i) No distributor or distributor salesperson may sell gambling equipment, except
gambling equipment identified as a promotional ticket, to any person for use in Minnesota
other than (i) a licensed organization or organization excluded or exempt from licensing,
or (ii) the governing body of an Indian tribe.

(j) No distributor or distributor salesperson may sell or otherwise provide a pull-tab
or tipboard deal with the symbol required by section 349.163, subdivision 5, paragraph
(d), visible on the flare to any person other than in Minnesota to a licensed organization or
organization exempt from licensing.

Sec. 9.

Minnesota Statutes 2008, section 349.1635, subdivision 1, is amended to read:

Subdivision 1.

License required.

deleted text begin No person may do any of the following without
having first obtained a license from the board: deleted text end new text begin A person may do the following after having
first obtained a license from the board:
new text end

(1) provide the means to link prizes in a linked bingo game;

(2) provide linked bingo game prize management;

(3) provide the linked bingo system; deleted text begin or
deleted text end

(4) provide linked bingo paper sheets new text begin or electronic bingo devices for use in a linked
bingo game new text end to an organizationnew text begin ; or
new text end

new text begin (5) contract with a licensed distributor or other person for the installation, repair, or
maintenance of electronic bingo devices used in a linked bingo gamenew text end .

Sec. 10.

Minnesota Statutes 2009 Supplement, section 349.17, subdivision 6, is
amended to read:

Subd. 6.

Conduct of bingo.

A game of bingo begins with the first letter and number
callednew text begin or displayednew text end . Each player must cover, mark, or activate the numbers when bingo
numbers are randomly selecteddeleted text begin ,deleted text end new text begin and new text end announceddeleted text begin , anddeleted text end new text begin or new text end displayed to the playersdeleted text begin , either
manually or with a flashboard and monitordeleted text end . The game is won when a player, using
bingo paper, bingo hard card, or a facsimile of a bingo paper sheet, has completed, as
described in the bingo program, a previously designated pattern or previously determined
requirements of the game and declared bingo. The game is completed when a winning
card, sheet, or facsimile is verified and a prize awarded pursuant to subdivision 3.

Sec. 11.

Minnesota Statutes 2009 Supplement, section 349.17, subdivision 7, is
amended to read:

Subd. 7.

Bar bingo.

An organization may conduct bar bingo subject to the
following restrictions:

(1) the bingo is conducted at a site the organization owns or leases and which has a
license for the sale of intoxicating beverages on the premises under chapter 340A;

(2) the bingo is conducted using only bingo paper sheets or facsimiles of bingo paper
sheets purchased from a licensed distributor or licensed linked bingo game provider; and

(3) new text begin except as allowed in section 349.185, new text end no rent may be paid for a bar bingo
occasion.

Sec. 12.

Minnesota Statutes 2008, section 349.17, subdivision 8, is amended to read:

Subd. 8.

Linked bingo games.

(a) A licensed organization may new text begin not new text end conduct or
participate in deleted text begin notdeleted text end more than two linked bingo games per occasiondeleted text begin , one of whichdeleted text end new text begin if the
linked bingo games are played without electronic bingo devices. A linked bingo game
new text end may be a progressive game in which a portion of the prize is carried over from one
deleted text begin occasiondeleted text end new text begin game new text end to another until won by a player achieving a new text begin valid new text end bingo deleted text begin withindeleted text end new text begin based onnew text end a
predetermined deleted text begin amount of bingo numbers calleddeleted text end new text begin and posted win determinationnew text end .

deleted text begin (b) Each participating licensed organization shall contribute to each prize awarded
in a linked bingo game in an amount not to exceed $300.
deleted text end

deleted text begin (c)deleted text end new text begin (b) new text end An electronic bingo device as defined in section 349.12, subdivision 12a, may
be used for a linked bingo game.

deleted text begin (d)deleted text end new text begin (c) Linked bingo games played on an electronic bingo device may be located
only at a permitted premises where the organization conducts another form of gambling
and the premises is:
new text end

new text begin (1) a licensed premises for the on-sale or off-sale of intoxicating liquor or 3.2 percent
malt beverages, except for a general foods store or drug store permitted to sell alcoholic
beverages under section 340A.405, subdivision 1; and
new text end

new text begin (2) where bingo is conducted as the primary business, the premises has a seating
capacity of at least 100, and admission is restricted to persons 18 years or older.
new text end

new text begin (d) For linked bingo games played on an electronic bingo device, no more than six
electronic bingo devices may be located at a permitted premises with 200 seats or less, and
no more than 12 electronic bingo devices may be located at a permitted premises with 201
seats or more. Seating capacity is determined as specified under local fire code.
new text end

new text begin (e) Prior to a bingo occasion for linked bingo games played on an electronic bingo
device, the linked bingo game provider, on behalf of the participating organizations, must
provide to the board a bingo program in a format prescribed by the board.
new text end

new text begin (f) new text end The board may adopt rules to:

(1) specify the manner in which a linked bingo game must be played and how the
linked bingo prizes must be awarded;

(2) specify the records to be maintained by a linked bingo game provider;

(3) require the submission of periodic reports by the linked bingo game provider and
specify the content of the reports;

(4) establish the qualifications required to be licensed as a linked bingo game
provider; and

(5) any other matter involving the operation of a linked bingo game.

Sec. 13.

Minnesota Statutes 2009 Supplement, section 349.18, subdivision 1, is
amended to read:

Subdivision 1.

Lease or ownership required; rent limitations.

(a) An organization
may conduct lawful gambling only on premises it owns or leases. Leases must be on a
form prescribed by the board. The term of the lease is concurrent with the premises permit.
Leases approved by the board must specify that the board may authorize an organization
to withhold rent from a lessor for a period of up to 90 days if the board determines that
illegal gambling occurred on the premises or that the lessor or its employees participated
in the illegal gambling or knew of the gambling and did not take prompt action to stop the
gambling. The lease must authorize the continued tenancy of the organization without
the payment of rent during the time period determined by the board under this paragraph.
Copies of all leases must be made available to employees of the board and the Division of
Alcohol and Gambling Enforcement on request.

(b) Rent paid by an organization for leased premises for the conduct of pull-tabs,
tipboards, and paddle wheels is subject to the following limits:

(1) for booth operations, including booth operations where a pull-tab dispensing
device is located, booth operations where a bar operation is also conducted, and booth
operations where both a pull-tab dispensing device is located and a bar operation is also
conducted, the maximum rent is:

(i) in any month where the organization's gross profit at those premises does not
exceed $4,000, up to $400; and

(ii) in any month where the organization's gross profit at those premises exceeds
$4,000, up to $400 plus not more than ten percent of the gross profit for that month in
excess of $4,000;

(2) for bar operations, including bar operations where a pull-tab dispensing device
is located but not including bar operations subject to clause (1), and for locations where
only a pull-tab dispensing device is located:

(i) in any month where the organization's gross profit at those premises does not
exceed $1,000, up to $200; and

(ii) in any month where the organization's gross profit at those premises exceeds
$1,000, up to $200 plus not more than 20 percent of the gross profit for that month
in excess of $1,000;

(3) a lease not governed by clauses (1) and (2) must be approved by the board
before becoming effective;

(4) total rent paid to a lessor from all organizations from leases governed by clause
(1) may not exceed $1,750 per month.

(c) Rent paid by an organization for leased premises for the conduct of bingo is
subject to either of the following limits at the option of the parties to the lease:

(1) not more than ten percent of the monthly gross profit from all lawful gambling
activities held during bingo occasions excluding bar bingo or at a rate based on a cost per
square foot not to exceed 110 percent of a comparable cost per square foot for leased space
as approved by the director; and

(2) no rent may be paid for bar bingonew text begin or linked bingo except as allowed under
section 349.185new text end .

(d) Amounts paid as rent under leases are all-inclusive. No other services or
expenses provided or contracted by the lessor may be paid by the organization, including,
but not limited to, trash removal, janitorial and cleaning services, snow removal, lawn
services, electricity, heat, security, security monitoring, storage, other utilities or services,
and, in the case of bar operations, cash shortages, unless approved by the director. Any
other expenditure made by an organization that is related to a leased premises must be
approved by the director. An organization may not provide any compensation or thing of
value to a lessor or the lessor's employees from any fund source other than its gambling
account. Rent payments may not be made to an individual.

(e) Notwithstanding paragraph (b), an organization may pay a lessor for food or
beverages or meeting room rental if the charge made is comparable to similar charges
made to other individuals or groups.

(f) No entity other than the licensed organization may conduct any activity within
a booth operation on a leased premises.

Sec. 14.

new text begin [349.185] GROSS PROFIT ALLOCATION; LINKED BINGO ON AN
ELECTRONIC BINGO DEVICE.
new text end

new text begin Subdivision 1. new text end

new text begin Definition. new text end

new text begin For the purposes of this section, a "year" is determined to
start on the first date of operation of a linked bingo game played on an electronic device
at a permitted premises.
new text end

new text begin Subd. 2. new text end

new text begin Gross profit allocation. new text end

new text begin The allocation of gross profits from the operation
of linked bingo on an electronic bingo device is as follows:
new text end

new text begin (a) The licensed organization shall receive:
new text end

new text begin (1) a minimum of 50 percent of gross profits to be used exclusively for lawful
purpose expenditures as defined under section 349.12, subdivision 25; and
new text end

new text begin (2) no more than 15 percent each year for allowable expenses as defined under
section 349.12, subdivision 3a.
new text end

new text begin (b) A linked bingo game provider shall receive no more than 25 percent of gross
profits in the first year, no more than 19 percent in the second year, and no more than 15
percent thereafter.
new text end

new text begin (c) When linked bingo, using an electronic bingo device, is played in a location
where the primary business is not bingo, the gross profit allocation for rent to the lessor
shall be no more than ten percent of the gross profits in the first year, no more than
16 percent in the second year, and no more than 20 percent thereafter. The lessor and
the lessor's employees shall operate the linked bingo games on behalf of the licensed
organization and the lessor is responsible for cash shortages.
new text end

new text begin (d) When linked bingo using an electronic device is played in a location where the
primary business is bingo, the lessor is limited to the rent limitations under section 349.18,
subdivision 1, paragraph (c), clause (1).
new text end

Sec. 15.

Minnesota Statutes 2008, section 349.211, subdivision 1a, is amended to read:

Subd. 1a.

Linked bingo prizes.

Prizes for a linked bingo game shall be limited
as follows:

(1) deleted text begin no organization may contribute more than $300 per linked bingo game to a
linked bingo prize pool;deleted text end new text begin for linked bingo games played without electronic bingo devices,
an organization may not contribute to a linked bingo game prize pool more than $300
per linked bingo game;
new text end

new text begin (2) for linked bingo games played with electronic bingo devices, an organization
may not contribute more than 85 percent of the gross receipts per permitted premises to
a linked bingo game prize pool;
new text end

deleted text begin (2)deleted text end new text begin (3) new text end no organization may award more than $200 for a linked bingo game
consolation prize. For purposes of this subdivision, a linked bingo game consolation
prize is a prize awarded by an organization after a prize from the linked bingo prize pool
has been won; and

deleted text begin (3)deleted text end new text begin (4) new text end for a progressive linked bingo game, if no player declares a valid bingo
deleted text begin within thedeleted text end new text begin for a progressive prize or prizes based on anew text end predetermined deleted text begin amount of bingo
numbers calleddeleted text end new text begin and posted win determinationnew text end , a portion of the deleted text begin prize isdeleted text end new text begin gross receipts may
be new text end carried over to another deleted text begin occasiondeleted text end new text begin game new text end until the accumulated new text begin progressive new text end prize deleted text begin isdeleted text end new text begin or
prizes arenew text end won. deleted text begin The portion of the prize that is not carried over must be awarded to the first
player or players who declares a valid bingo as additional numbers are called. If a valid
bingo is declared within the predetermined amount of bingo numbers called, the entire
prize pool for that game is awarded to the winner. The annual limit for progressive bingo
game prizes contained in subdivision 2 must be reduced by the amount an organization
contributes to progressive linked bingo games during the same calendar year.
deleted text end

Sec. 16. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 to 15 are effective July 1, 2010.
new text end

ARTICLE 2

LAWFUL GAMBLING TAXES

Section 1.

Minnesota Statutes 2009 Supplement, section 297E.02, subdivision 4, is
amended to read:

Subd. 4.

Pull-tab and tipboard tax.

(a) A tax is imposed on the sale of each deal of
pull-tabs and tipboards sold by a distributor. The rate of the tax is deleted text begin 1.7deleted text end new text begin 1.6new text end percent of the
ideal gross of the pull-tab or tipboard dealnew text begin and beginning July 1, 2012, is 1.5 percent of the
ideal gross of the pull-tab or tipboard dealnew text end . The sales tax imposed by chapter 297A on the
sale of the pull-tabs and tipboards by the distributor is imposed on the retail sales price
less the tax imposed by this subdivision. The retail sale of pull-tabs or tipboards by the
organization is exempt from taxes imposed by chapter 297A and is exempt from all local
taxes and license fees except a fee authorized under section 349.16, subdivision 8.

(b) The liability for the tax imposed by this section is incurred when the deleted text begin pull-tabs
and tipboards are delivered by the distributor to the customer or to a common or contract
carrier for delivery to the customer, or when received by the customer's authorized
representative at the distributor's place of business, regardless of the distributor's method
of accounting or the terms of the saledeleted text end new text begin tipboard game or pull-tab game is closed and shall
be paid by the organization on a monthly basisnew text end .

The tax imposed by this subdivision is imposed on all sales of pull-tabs and
tipboards, except the following:

(1) sales to the governing body of an Indian tribal organization for use on an Indian
reservation;

(2) sales to distributors licensed under the laws of another state or of a province of
Canada, as long as all statutory and regulatory requirements are met in the other state or
province;

(3) sales of promotional tickets as defined in section 349.12; and

(4) pull-tabs and tipboards sold to an organization that sells pull-tabs and tipboards
under the exemption from licensing in section 349.166, subdivision 2. A distributor shall
require an organization conducting exempt gambling to show proof of its exempt status
before making a tax-exempt sale of pull-tabs or tipboards to the organization. A distributor
shall identify, on all reports submitted to the commissioner, all sales of pull-tabs and
tipboards that are exempt from tax under this subdivision.

(c) A distributor having a liability of $10,000 or more during a fiscal year ending
June 30 must remit all liabilities in the subsequent calendar year by electronic means.

deleted text begin (d) Any customer who purchases deals of pull-tabs or tipboards from a distributor
may file an annual claim for a refund or credit of taxes paid pursuant to this subdivision
for unsold pull-tab and tipboard tickets. The claim must be filed with the commissioner on
a form prescribed by the commissioner by March 20 of the year following the calendar
year for which the refund is claimed. The refund must be filed as part of the customer's
February monthly return. The refund or credit is equal to 1.7 percent of the face value
of the unsold pull-tab or tipboard tickets, provided that the refund or credit will be 1.75
percent of the face value of the unsold pull-tab or tipboard tickets for claims for a refund
or credit of taxes filed on the February 2001 monthly return. The refund claimed will be
applied as a credit against tax owing under this chapter on the February monthly return. If
the refund claimed exceeds the tax owing on the February monthly return, that amount
deleted text end deleted text begin will be refunded. The amount refunded will bear interest pursuant to section 270C.405
from 90 days after the claim is filed.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2010.
new text end

Sec. 2.

Minnesota Statutes 2008, section 297E.02, subdivision 6, is amended to read:

Subd. 6.

Combined receipts tax.

In addition to the taxes imposed under
subdivisions 1 and 4, a tax is imposed on the combined receipts of the organization. As
used in this section, "combined receipts" is the sum of the organization's gross receipts
from lawful gambling less gross receipts directly derived from the conduct of bingo,
raffles, and paddle wheels, as defined in section 297E.01, subdivision 8, for the fiscal year.
The combined receipts of an organization are subject to a tax computed according to
the following schedule:

	If the combined receipts for the fiscal year are:		The tax is:
	Not over $500,000		zero
	Over $500,000,
	but not over $700,000		deleted text begin 1.7deleted text end new text begin 1.5new text end percent of the amount over $500,000, but not over $700,000new text begin and beginning July 1, 2012, 1.0 percent of the amount over $500,000, but not over $700,000 new text end
	Over $700,000,
	but not over $900,000		$3,400 plus deleted text begin 3.4deleted text end new text begin 3.0new text end percent of the amount over $700,000, but not over $900,000new text begin and beginning July 1, 2012, 2.0 percent of the amount over $700,000, but not over $900,000 new text end
	Over $900,000		$10,200 plus deleted text begin 5.1deleted text end new text begin 4.5new text end percent of the amount over $900,000new text begin and beginning July 1, 2012, 3.0 percent of the amount over $900,000 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2010.
new text end

Sec. 3. new text begin REFUND OR CREDIT OF TAXES PAID.
new text end

new text begin Any customer who is eligible to file a claim for a refund or credit of taxes paid
pursuant to Minnesota Statutes 2009 Supplement, section 297E.02, subdivision 4, for
deals of pull-tabs or tipboards purchased before July 1, 2010, may claim the refund or
credit of taxes paid in the manner provided by Minnesota Statutes 2009 Supplement,
section 297E.02, subdivision 4, paragraph (d).
new text end

HF 3053

Bill Text Versions

Current Version - as introduced

ARTICLE 1

LINKED BINGO

Section 1.

Subd. 5.

Bingo occasion.

Sec. 2.

Subd. 12a.

Electronic bingo device.

Sec. 3.

Subd. 25b.

Linked bingo game provider.

Sec. 4.

Subd. 25c.

Linked bingo game system.

Sec. 5.

Subd. 25d.

Linked bingo prize pool.

Sec. 6.

Subd. 4c.

Electronic bingo.

Sec. 7.

Subd. 7.

Purchase of gambling equipment.

Sec. 8.

Subd. 5.

Prohibition.

Sec. 9.

Subdivision 1.

License required.

Sec. 10.

Subd. 6.

Conduct of bingo.

Sec. 11.

Subd. 7.

Bar bingo.

Sec. 12.

Subd. 8.

Linked bingo games.

Sec. 13.

Subdivision 1.

Lease or ownership required; rent limitations.

Sec. 14.

new text begin [349.185] GROSS PROFIT ALLOCATION; LINKED BINGO ON AN ELECTRONIC BINGO DEVICE. new text end

new text begin Subdivision 1. new text end

new text begin Definition. new text end

new text begin Subd. 2. new text end

new text begin Gross profit allocation. new text end

Sec. 15.

Subd. 1a.

Linked bingo prizes.

Sec. 16. new text begin EFFECTIVE DATE.new text end

ARTICLE 2

LAWFUL GAMBLING TAXES

Section 1.

Subd. 4.

Pull-tab and tipboard tax.

new text begin EFFECTIVE DATE. new text end

Sec. 2.

Subd. 6.

Combined receipts tax.

new text begin EFFECTIVE DATE. new text end

Sec. 3. new text begin REFUND OR CREDIT OF TAXES PAID.new text end

new text begin [349.185] GROSS PROFIT ALLOCATION; LINKED BINGO ON AN
ELECTRONIC BINGO DEVICE.
new text end

Sec. 16. new text begin EFFECTIVE DATE.
new text end

Sec. 3. new text begin REFUND OR CREDIT OF TAXES PAID.
new text end