If your organization is required by your local unit of government to pay up to 3% in lawful gambling regulatory taxes or make up to 10% in lawful gambling contributions to your local unit of government but your local unit of government is not listed below, please contact the Minnesota Gambling Control Board at 651-539-1900.
A city or county may require (by ordinance) an organization to contribute up to 10% per year of net profits derived from lawful gambling conducted at premises within the city or county’s jurisdiction (Sec. 349.213, subd. 1) to a fund that the city or county administers. Net profits are gross profits less amounts expended for that site's allowable expenses and portion of lawful gambling taxes. Cities are restricted on how they may spend these funds.
Organizations must make 10% fund checks payable to the city requiring the funds, and not to any other payee. A licensed organization that contributes to the 10% fund may not be the beneficiary of that fund. A required contribution is different from a voluntary contribution to units of government (under lawful purpose Code 10) for government programs and projects, and cities or counties are not required to report voluntary contributions to the Board.
Local units of government are required to spend the 10% contribution funds in the same manner as licensed organizations.
Each city implementing the local contribution fund is required to submit a calendar-year report to the Board detailing the amounts collected and spent. Select the link below to open a PDF file containing these reports for 2023. The cities are listed in alphabetical order.