HomeMy WebLinkAbout1991-053
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RESOLUTION NO. 91-53
A RESOLUTION REGULATING GAMBLING
1.
There is hereby imposed a tax, at the rate specified in this
resolution, on all lawful gambling conducted in the City of
Stillwater by organizations licensed by the Minnesota
Charitable Gambling Control Board.
2. On all lawful gambling the tax is three (3%) percent of the
gross receipts of a licensed organization from lawful
gambling, less prizes actually paid out, payable by the
organization.
3.
The tax imposed by this section shall be paid on a monthly
basis, and shall be reported on a dubplicate copy of the
gambling tax return filed with the Minnesota Charitable
Gambling Control Board each month. The report shall be an
exact duplicate filed with the Minnesota Charitable Gambling
Control Board, without deletions or additions, and must
contain the signatures of organization officials, as
required on the report form. The tax return and the payment
of the tax due must be post marked, or if hand delivered
then received in the Office of the City Treasurer, on or
before the 20th day of the month following the month for
which the report is made.
4. Beginning April 1, 1991, any organization licensed by the
Minnesota Gambling Control Board to conduct gambling in the
City of Stillwater shall contribute ten (10%) percent of its
net profits from gambling to the City of Stillwater, to be
held in a fund administered and regulated by the City
Council for disbursements by the City Council for lawful
purposes as set forth in Minnesota Statutes 349.12 Subd. 11.
5. Payments of ten percent of the net profits shall be made on
a monthly payment basis. Payments shall be due on the date
upon which duplicate monthly gambling tax returns and taxes
are due to the City of Stillwater, for the previous month's
gambling activity. Payment shall be made by separate check
made payable to the Stillwater City Treasurer. Payment
shall be remitted to the Office of the City Treasurer, City
Hall, 216 North Fourth Street, Stillwater, Minnesota 55082,
accompanied by the duplicate Minnesota Gambling tax return
and schedules for the monthly reporting period covered.
6.
Failure of any organization to pay either the three percent
local tax or the ten percent contribution of net profits, as
set forth in this Resolution, shall be grounds for the
revocation or suspension of the organization's license for
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granted or renewed if any of these sums remain unpaid.
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Enacted by the stilllater City Council this 19th day of
March, 1991. I"
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Attest:
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