Gaming Machine Jackpot Tax

Gaming Machine Jackpot Tax. A tax on all winnings from poker machines, pachinko machines, slot machines, pachinko slot machines, and similar gaming devices shall be assessed as follows: (a) Jackpot winnings shall be assessed a thirty percent tax of which twenty percent shall be allocated to the Public School System pursuant to 1 CMC § 2282, and shall be available as a continuing appropriation. (b) The expenditure authority for funds allocated pursuant to subsection (a) of this section shall be the Commissioner of Education. (c) The licensed owner-operator of the machines shall be responsible for collecting the tax and for keeping a record of the tax assessed under this section and shall submit a winning listing and the taxes collected within fifteen days of the end of each month to the Secretary. (d) The licensed owner-operator of the machines shall be assessed a penalty of five-thousand dollars for each violation of this section. (e) The secretary shall promulgate appropriate regulations to enforce this section. (f) This section shall not apply to winnings from electronic gaming machines licensed under 4 CMC § 1503(a)(6) and winnings from poker, pachinko and other gaming machines in a licensed casino. Source: PL 9-22, § 1 (§ 1505) (repealing PL 5-3, § 3); amended by PL 1319, § 1; repealed and reenacted by PL 15-78, § 4, modified; subsection (f) added by PL 18-30 § 7 (Dec. 13, 2013), modified. Commission Comment: PL 13-19, which increased the jackpot tax by 10 percent, became effective August 15, 2002. Included in PL 13-19 were severability and savings clause provisions. The Commission deleted figures that were mere repetitions of words in the above section pursuant to 1 CMC § 3806(e). For more information regarding PL 15-78, which was enacted on August 7, 2007, see comment to 4 CMC § 1503. Section 7 of PL 18-30 did not specify where it was to be codified. The Commission opted to codify it as subsection (f) of this section pursuant to 1 CMC § 3806(a). The Commission changed the phrase “4 CMC § 1505” in subsection (f) to “This section” pursuant to 1 CMC § 3806(d).