Gambling Control Board
Suite 300 South
1711 West County Road B
Roseville, MN 55113
Local Units of Government
Lawful gambling regulatory (local) tax
A lawful gambling regulatory tax, up to 3% per year, may only be imposed if the amount is necessary to cover the costs to regulate gambling in a city's or county's jurisdiction. Regulating lawful gambling includes site inspections, compliance reviews, and corrective action. Regulating lawful gambling does not include monitoring that tax payments are made to the city or providing for potential future lawful gambling regulation. Overages should be returned to the lawful gambling organizations that paid the lawful gambling regulatory tax. A city or county may impose a local gambling tax only if it does not charge an investigation fee or other local tax on lawful gambling.
Form LG500 City or County Annual Report, Lawful Gambling Regulatory Tax (coming soon)
This form must be submitted to the Minnesota Gambling Control Board by March 15 of each year.
In addition to the LG500, city documents pertaining to site inspections, fines, penalties, or other corrective action involving local lawful gambling regulation must be provided to the Gambling Control Board within 30 days.
Ten percent contribution fund (up to 10%)
As established by ordinance, a city or county may require an organization to contribute up to 10% per year of net profits, less taxes assessed on lawful gambling, to a fund that the city or county administers and regulates. The 10% contribution requirement may only be applied to net profits derived from lawful gambling conducted at premises within the city or county’s jurisdiction.
This form must be submitted to the Gambling Control Board by March 15 of each year.
A city or county may assess an investigation fee on organizations applying for or renewing a premises permit issued by the Gambling Control Board. The investigation fee may not exceed the following limits:
The investigation fee must be used for regulation of lawful gambling in that jurisdiction.
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By ordinance, a city or county may require that a licensed organization conducting lawful gambling within its jurisdiction spend all or a portion of its lawful purpose expenditures on lawful purposes conducted or located within the city's or county's trade area.
The ordinance is limited to the following:
The city or county does not have authority on what specific lawful purpose expenditures must be made. That authority rests with the organization and its membership.
Questions? Call Board staff at 651-539-1951 or email.
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