Gambling Control Board Annual Reports

Stay current with the legal requirements of legal gambling with the following reports.

Gambling Control Board Annual Reports
Each year, the Minnesota Gambling Control Board publishes a fiscal year report that includes a comparison of gross receipts, prizes paid, net receipts, and expenditures with previous years.
Legislative Changes
Organizational Annual Reports
The legislative summaries pertain only to the provisions related to lawful gambling. The summaries are compiled by the Gambling Control Board based on laws passed during each recent legislative session.
A 173-page PDF file that includes a listing of each organization’s income, allowable expenses, and lawful purpose data [sorted alphabetically, by lawful purposes (LPE) as a % of net receipts, by license number, by gross receipts, and by city name] is available by clicking on this link:

FY2023 Organization Annual Report – Complete Version

An Excel file that can be used to do additional sorts or calculations is available by clicking on this link:

FY2023 Organization Annual Report Data
Star Rating Reports
Each licensed organization is evaluated by the Minnesota Gambling Control Board to determine a rating based on the percentage of its annual gross profits spent on lawful purpose expenditures (LPE). This rating is referred to as the organization's star rating.

Lawful purpose expenditures include charitable contributions, payments to local units of government, lawful gambling taxes, and building expenses related to veteran and fraternal organizations. Organizations are evaluated according to the following criteria:

% Spent on LPE Rating
more than 50%.........5 star
more than 40%.........4 star
more than 30%.........3 star
more than 20%.........2 star (one-year automatic probation)
less than 20%............1 star (one-year automatic probation)

Use this worksheet to monitor your organization's star rating: LG1012 Worksheet - Lawful Purpose Rating
3% / 10% City Reports
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.

3% Local Lawful Gambling Regulatory Tax

A lawful gambling regulatory tax may only be imposed if the amount is necessary to cover costs incurred to regulate gambling in a city's or county's jurisdiction; if costs are incurred annually, they are reimbursed annually by receipt of the tax, and cities and counties should refund any balance each calendar year. Regulating lawful gambling includes site inspections, compliance reviews, and corrective action. 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.
Sec. 349.213, subd. 3)
Each city implementing the tax 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.
- Local Enforcement Tax Reports 2023
10% Contribution Fund

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.