Casino License Fees, Casino Key Employee and Casino Employee License Fees, Casino Service Industry License Fee, Investigative Fees, Fines and Casino Taxes as Local Revenues. (a) Except for investigative fees, all license fees and gambling revenue taxes generated by casinos in the Second Senatorial District (Tinian) shall be local revenues and shall be available for appropriation by the Tinian Legislative Delegation for local public purposes, as specified herein. (1) An appropriation for local public purposes may include but is not limited to assistance in education, programs for youth and elderly development, scholarship, full time employees, medical referral, agricultural and fisheries development, cultural programs, community and recreational development, programs for special needs individuals, disabled and disadvantaged individuals, medical and dental insurance assistance, provided that such payment is limited to contributions made by the Commission to secure appropriate insurance coverage for Tinian Municipal government employees, and assistance to law enforcement. (b) Investigative, Internet Gaming and Casino license fee. (1) Application Fee. (i) An applicant for a casino license shall pay a non-refundable application fee of not less than twenty-five thousand dollars ($25,000.00) upon submission of the application to the Commission and shall also initially deposit no less than one hundred thousand dollars ($100,000.00) for the purposes of investigating the suitability of the applicant. The applicant must also maintain a revolving fund for investigative purposes in the amount of fifty thousand dollars ($50,000.00). (ii) An applicant for an internet gaming license shall pay a non-refundable application fee of not less than five thousand dollars ($5,000) upon submission of the application to the Commission. (2) An annual conditional or plenary license fee of five hundred thousand dollars ($500,000.00) shall be paid to the Commission upon approval of the conditional or plenary gaming application. In the case where a prior conditional gaming license has been issued for gaming purposes, the license fee shall be due and prorated on a quarterly basis beginning the third quarter of fiscal year 2016. Thereafter, when a conditional or plenary casino application is approved with less than the period of 12 months of the financial year ending September 30, the fee shall be calculated on a quarterly basis and paid on the period remaining. (i) A casino licensee may opt to pay an annual conditional or plenary license fee of Two Million Dollars ($2,000,000.00) and waive payment of casino revenue taxes at the stated tax rate.
(3) An internet gaming licensee shall pay an annual fee of Twenty Thousand Dollars ($20,000.00) to the Commission upon approval of the internet gaming application. (4) A casino or internet gaming licensee shall renew a conditional or plenary license upon its expiration by the payment of the annual license fee. Failure to renew a conditional or plenary license upon expiration shall be ground for the revocation, suspension or termination of a casino or internet gaming license. (c) Casino tax. (1) A gambling revenue tax pursuant to 1 CMC § 1402(c)(4) equal to five percent of the gross gaming revenue for the month from premium players and from gambling amusement machines used exclusively by premium players, payable on or before the seventh day of the month the next following the month received. (2) A gambling revenue tax pursuant to 1 CMC § 1402(c)(4) equal to fifteen percent of the gross gaming revenue for the month from any other (non-premium) player and from gambling amusement machines used by other (non-premium) players, payable on or before the seventh day of the month the next following the month received. (3) An internet gambling revenue tax of ten percent of gross internet gambling revenue as provided by 1 CMC § 1402(c)(4) shall be paid each month by the licensee granted an internet gaming operator license. (4) Casino license fees paid prior to the operation of a casino may be credited as payments towards the casino license fee for the first three (3) years of operation. (d) There is hereby created the Office of the Tinian Municipal Treasurer within the Office of the Mayor of Tinian and Aguiguan, whose duties shall be established by regulations issued by the Mayor which shall include the duty to collect and receive all monies due under this chapter. Source: Tinian Local Initiative 1, § 60; amended by TLL 21-9, § 4 (§ 2581) (Mar. 30, 2020); subsec (c)(3) amended by TLL 23-14, § 2 (Sept. 10, 2024), modified. Commission Comment: A similar provision to subsection (d) was originally enacted as part of Tinian Local Initiative 1, § 50, and codified at 10 CMC § 2331; subsec. (b) amended by TLL 24-03, § 4 (May 19, 2025), modified. In codifying TLL 23-14, the Commission omitted drafting marks pursuant to 1 CMC § 3806(g). In codifying TLL 24-03, the Commission omitted drafting marks pursuant to 1 CMC § 3806(g).