Chapter 23K

Section 55. (a) A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues. (b) A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue. (c) In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a …

Section 56. (a) In addition to any other tax or fee imposed by this chapter, there shall be imposed an annual license fee of $600 for each slot machine approved by the commission for use by a gaming licensee at a gaming establishment; provided, however, that not sooner than 5 yea…

Section 57. (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Massachusetts Gaming Control Fund. The commission shall be the trustee of the fund and shall expend monies to finance operational activities of the commission…

Section 58. There is hereby established and set up on the books of the commonwealth a separate fund to be known as the Public Health Trust Fund. The fund shall consist of fees assessed under section 56 and all other monies credited or transferred to the fund from any other source…

Section 59. There shall be established and set up on the books of the commonwealth a Gaming Revenue Fund which shall receive revenues collected from the tax on gross gaming revenue received from gaming licensees. The commission shall be the trustee of the fund and shall transfer …

Section 6. (a) There shall be within the commission an investigations and enforcement bureau which shall be the primary enforcement agent for regulatory matters under this chapter. The bureau shall perform such functions as the chair may determine in relation to enforcement, incl…

Section 60. (a) There shall be established and set up on the books of the commonwealth a Race Horse Development Fund to be administered by the commission. The fund shall consist of monies deposited under subsection (c) of section 55. The commission shall make distributions from t…

Section 61. (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Community Mitigation Fund. The fund shall consist of monies transferred under section 59 and all other monies credited or transferred to the fund from any oth…

Section 62. There shall be established and set up on the books of the commonwealth a fund to be known as the Transportation Infrastructure and Development Fund. The fund shall consist of monies transferred from the Gaming Revenue Fund and all other monies credited or transferred …

Section 63. There shall be established and set up on the books of the commonwealth a fund to be known as the Gaming Local Aid Fund. The fund shall consist of monies transferred under section 59 and all monies credited or transferred to the fund from any other fund or source and s…

Section 64. There shall be established and set up on the books of the commonwealth a fund to be known as the Education Fund. The fund shall be credited any monies transferred under section 59 and all monies credited to or transferred to the fund from any other fund or source. Exp…

Section 65. The commission shall audit as often as the commission determines necessary, but not less than annually, the accounts, programs, activities, and functions of all gaming licensees. To conduct the audit, authorized officers and employees of the commission shall have acce…

Section 66. Unless the commission otherwise determines it to be in the best fiscal interests of the commonwealth, the commission shall utilize the services of an independent testing laboratory that has been qualified and approved by the commission pursuant to this chapter to perf…

Section 67. The commission shall continue to evaluate the status of Indian tribes in the commonwealth including, without limitation, gaining federal recognition or taking land into trust for tribal economic development. The commission shall evaluate and make a recommendation to t…

Section 68. (a) There shall be a gaming policy advisory committee to consist of the governor or the governor's designee, who shall serve as chair, the commission chair, 2 members of the senate of whom 1 shall be appointed by minority leader, 2 members of the house of representati…

Section 69. The commission shall report monthly to the governor, the attorney general, the senate and house committees on ways and means, the chairs of the joint committee on revenue and the chairs of the joint committee on economic development and emerging technologies on the to…

Section 7. (a) The commission shall administer and enforce chapters 128A and 128C and any other general or special law related to pari-mutuel wagering or simulcasting. The commission shall serve as a host racing commission and an off-track betting commission for purposes of 15 U.…

Section 70. The commission shall annually submit a complete and detailed report of the commission's activities, including a review of the implementation and enforcement of this chapter and the governance structure established in this chapter, within 90 days after the end of the f…

Section 71. The commission, with the advice of the gaming policy advisory committee, shall develop an annual research agenda in order to understand the social and economic effects of expanding gaming in the commonwealth and to obtain scientific information relative to the neurosc…

Section 8. (a) The commission shall issue a request for applications for category 1 and category 2 licenses; provided, however, that the commission shall first issue a request for applications for the category 2 licenses. All requests for applications shall include: (i) the time …

Section 9. (a) The commission shall prescribe the form of the application for gaming licenses which shall require, but not be limited to: (1) the name of the applicant; (2) the mailing address and, if a corporation, the name of the state under the laws of which it is incorporated…