1.1 	A bill for an act
1.2 	relating to taxation; imposing a gross receipts tax on
1.3 	card club operations; amending Minnesota Statutes
1.4 	2004, section 240.30, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 240.30, is
1.7 	amended by adding a subdivision to read:
1.8 		Subd. 11.Gross receipts tax. As a condition of
1.9 	operating a card club under this section, the licensee must pay
1.10 	a gross receipts tax to the commission equal to 14 percent of
1.11 	the gross receipts, less any refunds, for charges imposed under
1.12 	subdivision 4.  Payment, collection, and administration of the
1.13 	tax must be made in the same manner and under the terms provided
1.14 	under section 240.15 for the tax on pari-mutuel pools.  The
1.15 	commission shall deposit all of the revenues from the tax in the
1.16 	state treasury and amounts deposited must be credited to the
1.17 	general fund.  The amount of the tax does not reduce the
1.18 	obligation to set aside revenues from the card club under
1.19 	section 240.135.
1.20 	
EFFECTIVE DATE. This section is effective for gross
1.21 	receipts received after June 30, 2005.