HF 4914

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/13/2024 12:17pm

A bill for an act
relating to taxation; lawful gambling; allocating a portion of the proceeds of the
combined net receipts tax; amending Minnesota Statutes 2022, section 297E.02,
subdivision 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2022, section 297E.02, subdivision 3, is amended to read:

Subd. 3.

Collection; disposition.

(a) Taxes imposed by this section are due and payable
to the commissioner when the gambling tax return is required to be filed. Distributors must
file their monthly sales figures with the commissioner on a form prescribed by the
commissioner. Returns covering the taxes imposed under this section must be filed with
the commissioner on or before the 20th day of the month following the close of the previous
calendar month. The commissioner shall prescribe the content, format, and manner of returns
or other documents pursuant to section 270C.30. The proceeds new text begin of the tax imposed under
subdivision 1 new text end , along with the revenue received from all license fees and other fees under
sections 349.11 to 349.191, 349.211, and 349.213, must be paid to the commissioner of
management and budget for deposit in the general fund.

(b) new text begin The proceeds of the tax imposed under subdivision 6 must be paid to the commissioner
of management and budget for deposit into the following accounts:
new text end

new text begin (1) ... percent to the town road account under section 162.081;
new text end

new text begin (2) ... percent to the small cities assistance account under section 162.145, subdivision
2; and
new text end

new text begin (3) the remaining amount to the general fund.
new text end

new text begin (c) new text end The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by the
distributor is imposed on the retail sales price. 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.

deleted text begin (c) deleted text end new text begin (d) new text end One-half of one percent of the revenue deposited in the general fund under
deleted text begin paragraph deleted text end new text begin paragraphs new text end (a) new text begin and (b) new text end , is appropriated to the commissioner of human services
for the compulsive gambling treatment program established under section 245.98. One-half
of one percent of the revenue deposited in the general fund under paragraph (a), is
appropriated to the commissioner of human services for a grant to the state affiliate
recognized by the National Council on Problem Gambling to increase public awareness of
problem gambling, education and training for individuals and organizations providing
effective treatment services to problem gamblers and their families, and research relating
to problem gambling. Money appropriated by this paragraph must supplement and must
not replace existing state funding for these programs.

deleted text begin (d) deleted text end new text begin (e) new text end The commissioner of human services must provide to the state affiliate recognized
by the National Council on Problem Gambling a monthly statement of the amounts deposited
under paragraph deleted text begin (c) deleted text end new text begin (d) new text end . Beginning January 1, 2022, the commissioner of human services
must provide to the chairs and ranking minority members of the legislative committees with
jurisdiction over treatment for problem gambling and to the state affiliate recognized by the
National Council on Problem Gambling an annual reconciliation of the amounts deposited
under paragraph deleted text begin (c) deleted text end new text begin (d) new text end . The annual reconciliation under this paragraph must include the
amount allocated to the commissioner of human services for the compulsive gambling
treatment program established under section 245.98, and the amount allocated to the state
affiliate recognized by the National Council on Problem Gambling.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes paid after June 30, 2024.
new text end