71 sections in this chapter.
Mass. Gen. Laws ch. 23K, § 55 Daily tax and assessment payable by category 1 and category 2 licensees
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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 …
Mass. Gen. Laws ch. 23K, § 56 Fees and annual assessment of costs not otherwise covered by fees or other sources of funding
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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…
Mass. Gen. Laws ch. 23K, § 57 Massachusetts Gaming Control Fund
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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…
Mass. Gen. Laws ch. 23K, § 58 Public Health Trust Fund
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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…