Modifying the gambling tax gambling product definition to include bingo paper sheet facsimiles and modifying gross receipts to exclude rental proceeds and certain organization owned premises; increasing the gambling tax imposed and removing the exclusion for pull-tab and tipboard deals and certain gross receipts; allowing local investigation fees and local gambling taxes; clarifying liability; exempting from the tax sales to Indian tribal organizations governing bodies for reservation use, sales to distributors licensed under other states, and sales of promotional tickets; modifying tax collection and requiring monthly regulatory fee deposit in the lawful gambling regulation account; imposing the gambling tax on licensed organizations and exempt organizations and distributors; expanding conditions for refund of taxes paid to organizations with gross receipts under a certain amount; modifying lawful gambling exemption requirements by requiring organizations to report to commissioner of revenue, making conforming amendments; repealing gambling pull-tab and tipboard taxes, combined receipts tax and tax refund on unplayed or defective pull-tabs or tipboards, gross profits refunds and credits and tax refund or credit
(rt)