1.1 	A bill for an act
1.2 	relating to charitable gambling; providing for the gross receipts tax on pull-tabs 
1.3 	and tipboards to be imposed and paid on a site-by-site basis;amending Minnesota 
1.4 	Statutes 2008, section 297E.02, subdivision 6.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2008, section 297E.02, subdivision 6, is amended to read:
1.7 		Subd. 6.Combined receipts tax. In addition to the taxes imposed under 
1.8 	subdivisions 1 and 4, a tax is imposed on the combined receipts of the organization. As 
1.9 	used in this section, "combined receipts" is the sum of the organization's gross receipts 
1.10 	from lawful gambling less gross receipts directly derived from the conduct of bingo, 
1.11 	raffles, and paddle wheels, as defined in section 297E.01, subdivision 8, for the fiscal year. 
1.12 	The combined receipts of an organization are subject to a tax computed according to 
1.13 	the following schedule:

1.14
1.15		If the combined receipts 
for the fiscal year are:
		The tax is:
		
1.16		Not over $500,000
		zero
		
1.17		Over $500,000, 
				
1.18
1.19		but not over $700,000
		1.7 percent of the amount over 
$500,000, but not over $700,000
		
1.20		Over $700,000, 
				
1.21
1.22		but not over $900,000
		$3,400 plus 3.4 percent of the amount 
over $700,000, but not over $900,000
		
1.23
1.24		Over $900,000
		$10,200 plus 5.1 percent of the 
amount over $900,000
		
1.25 	The tax imposed under this subdivision is payable by the organization or party 
1.26 	conducting, directly or indirectly, the gambling on a site-by-site basis.

2.1 	EFFECTIVE DATE. This section is effective July 1, 2009.