Gross Revenue Surtax. Pursuant to 1 CMC § 1402(c)(1), the Municipality of Rota shall levy a gross revenue surtax of one percent on all gross revenue derived from gaming and derived from the sale of food and beverages associated with licensed gaming activities. Source: Rota LL 11-3, § 1 (1418), modified.
Gross Revenue Surtax
10 CMC § 1418, under Rota Cockfighting Act.
10 CMC § 1418