Modifying the gambling tax imposition authority; reducing the lawful gambling receipts tax rate, allowing local investigation fees and local gambling taxes, clarifying liability; 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; 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 a tax of the ideal gross receipts on certain illegal or lost gambling products; expanding conditions for refund of taxes paid to organizations with gross receipts under a certain amount; repealing gambling pull-tab and tipboard taxes, combined receipts tax, unplayed or defective pull-tabs or tipboards, gross profits refunds and credits, and tax refund or credit
(je)