Investigation Fees and Gambling Manager Bond

Examples of allowable expenses for fees and bond include:

• city or county investigation fee. This is not the same as a local gambling tax (up to 3%) that is a lawful purpose expenditure reported on the LG100C as code A8.
  – A city or county may not impose both an investigation fee and a local gambling tax.
  – A city or county may not impose a license or permit fee or require a license or permit from the city or county;
• filing fee to register with Attorney General Charities Unit; and
• cost of the gambling manager’s bond.

License, permit, and regulatory fees paid to the State of Minnesota are not allowable expenses. They're defined as lawful purpose and reported on the LG100C, Lawful Purpose Expenditures, under code A18.