Subd. 1. An organization licensed to conduct lawful gambling within the city shall be required to expend 80% of its net income from lawful gambling on lawful purposes conducted or located within the city’s trade area.
(Am. Ord. 465, Second Series, passed 5-7-01)
Subd. 2. The trade area of the city is hereby defined to be: all that area within 12 miles of the City Hall at 500 4th Avenue N.E., Austin, Minnesota.
(Ord. 395, Second Series, passed 12-30-96)
Subd. 3. Each organization conducting lawful gambling within the city shall report annually to the city or to the City Recorder’s office not later than 30 days after the end of each fiscal calendar year its expenditures for the lawful purposes which information shall include the name and address of the organization, a general description of how the expenditures for lawful gambling were spent and a showing that a required percentage was, in fact, expended for lawful purposes conducted or located within the city’s trade area as above defined. Failure to make the report to the City Recorder, as set forth above, or failure to expend the required percentage of expenditures for lawful purposes on lawful purposes conducted or located within the city’s trade area as above defined is hereby declared to be unlawful.
(Ord. 319, Second Series, passed 5-2-94)
Subd. 4. Lawful gambling may only be conducted in an establishment licensed to sell alcoholic beverages and only during the hours that alcoholic beverages may be legally sold or dispensed in that establishment.
Subd. 5. Only one organization shall be granted a premises permit at each location.
(Ord. 395, Second Series, passed 12-30-96; Am. Ord. 442, passed 9-7-99; Am. Ord. 446, Second Series, passed 3-6-00)
Subd. 6. Except as may conflict with the provisions of this section, the provisions of M.S. Chapter 349, as it may be amended from time to time, relating to definition of terms, licensure and restrictions of gambling, are adopted and made a part of this section as though set out in full herein.
(Ord. 319, Second Series, passed 5-2-94)
Subd. 7. Gambling tax.
A. A local gambling tax of .5% is hereby levied on the gross receipts (Line 9, Column C, Form G-1, Schedule A) for the sale of pull tabs less prizes actually paid out by the organization on the sale of pull tabs received by licensed organizations conducting gambling activities within the city.
(Ord. 391, Second Series, passed 12-12-97)
B. All qualified organizations operating gambling devices in the city shall keep monthly financial records of gambling proceeds and disbursements and shall submit copies (Form G-1, Schedule A and Form Schedule C-Lawful Purpose Expenditure) of the same to the City Recorder on forms as are required by the city not later than the last day of the first month following the reportable month. Records of gross receipts from the sale of pull tabs and prizes paid out relative to the sale of pull tabs shall be kept separately from other gambling proceeds so that the tax due on those proceeds can be clearly identified.
(Ord. 359, Second Series, passed 3-29-96)
C. The gambling tax shall be paid to the city on a monthly basis no later than the last day of the next month following the reportable month.
D. The gambling tax will be imposed and reports will be due with respect to all gambling activities occurring on and after March 1, 1996.
E. All proceeds from such tax shall be used for the purpose of regulating gambling.
F. Penalties.
1. If any tax imposed by this section is not paid within the time herein specified for the payment, or an extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
2. All payments received shall be credited first to penalties, next to interest, and then to the tax due.
3. The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the rate of 8% per annum from the time the tax should have been paid until paid. Any interest and penalty shall be added to the tax and be collected as part thereof.
4. All past due amounts at the time of any premises permit request must be paid in full prior to the granting of any premises permit.
5. If any portion of a tax imposed by this section, including penalties thereof, is not paid within 30 days after it is required to be paid, the City Attorney may institute legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action.
6. Upon a showing of good cause, the City Recorder may grant an operator one 30-day extension of time within which to file a return and make payment of taxes, as required by this section; provided that, interest during the period of extension shall be added to the taxes due at the rate of 8% per annum.
7. It is unlawful for any person to willfully fail to make a report required by this section or to fail to pay the tax after written demand for payment.
(Ord. 358, Second Series, passed 2-19-96)
Subd. 8. Pull tab dispensing devices. Organizations licensed to conduct lawful gambling within the city and owners, licensees or other persons in control of a permitted site are prohibited from having more than one pull tab dispensing device at a permitted site or location.
(Ord. 367, Second Series, passed 7-26-96) (`80 Code, § 6.43) Penalty, see § 1.99