Text: HSB00127                          Text: HSB00129
Text: HSB00100 - HSB00199               Text: HSB Index
Bills and Amendments: General Index     Bill History: General Index



House Study Bill 128

Bill Text

PAG LIN
  1  1    Section 1.  Section 99D.14, subsection 2, Code 2003, is
  1  2 amended by striking the subsection and inserting in lieu
  1  3 thereof the following:
  1  4    2.  A licensee shall pay a regulatory fee to be charged as
  1  5 provided in this section.  In determining the regulatory fee
  1  6 to be charged as provided under this section, the commission
  1  7 shall use the amount appropriated to the commission plus the
  1  8 cost of salaries for no more than two special agents for each
  1  9 racetrack, plus any direct and indirect support costs for the
  1 10 agents, for the division of criminal investigation's racetrack
  1 11 activities, as the basis for determining the amount of revenue
  1 12 to be raised from the regulatory fee.
  1 13    Sec. 2.  Section 99D.14, subsection 7, Code 2003, is
  1 14 amended by striking the subsection.
  1 15    Sec. 3.  Section 99F.4, subsection 2, Code 2003, is amended
  1 16 to read as follows:
  1 17    2.  To license qualified sponsoring organizations, to
  1 18 license the operators of excursion gambling boats, to identify
  1 19 occupations within the excursion gambling boat operations
  1 20 which require licensing, and to adopt standards for licensing
  1 21 the occupations including establishing fees for the
  1 22 occupational licenses and licenses for qualified sponsoring
  1 23 organizations.  The fees shall be paid to the commission and
  1 24 deposited in the general fund of the state.  All revenue
  1 25 received by the commission under this chapter from license
  1 26 fees and admission regulatory fees shall be deposited in the
  1 27 general fund of the state and shall be subject to the
  1 28 requirements of section 8.60.
  1 29    Sec. 4.  Section 99F.4A, subsection 4, Code 2003, is
  1 30 amended to read as follows:
  1 31    4.  The regulatory fee imposed in section 99D.14,
  1 32 subsection 2, shall be collected for admission to from a
  1 33 licensee of a racetrack enclosure where gambling games are
  1 34 licensed to operate in lieu of the admission regulatory fee
  1 35 imposed in section 99F.10.
  2  1    Sec. 5.  Section 99F.4A, subsection 8, Code 2003, is
  2  2 amended by striking the subsection.
  2  3    Sec. 6.  Section 99F.10, Code 2003, is amended to read as
  2  4 follows:
  2  5    99F.10  ADMISSION REGULATORY FEE – TAX – LOCAL FEES.
  2  6    1.  A qualified sponsoring organization conducting gambling
  2  7 games on an excursion gambling boat licensed under section
  2  8 99F.7 shall pay the tax imposed by section 99F.11.
  2  9    2.  An excursion boat licensee shall pay to the commission
  2 10 an admission a regulatory fee for each person embarking on an
  2 11 excursion gambling boat with a ticket of admission to be
  2 12 charged as provided in this section.  The admission fee shall
  2 13 be set by the commission.
  2 14    a.  If tickets are issued which are good for more than one
  2 15 excursion, the admission fee shall be paid for each person
  2 16 using the ticket on each excursion that the ticket is used.
  2 17    b.  If free passes or complimentary admission tickets are
  2 18 issued, the licensee shall pay the same fee upon these passes
  2 19 or complimentary tickets as if they were sold at the regular
  2 20 and usual admission rate.
  2 21    c.  However, the excursion boat licensee may issue fee-free
  2 22 passes to actual and necessary officials and employees of the
  2 23 licensee or other persons actually working on the excursion
  2 24 gambling boat.
  2 25    d.  The issuance of fee-free passes is subject to the rules
  2 26 of the commission, and a list of all persons to whom the fee-
  2 27 free passes are issued shall be filed with the commission.
  2 28    3.  In addition to the admission fee charged under
  2 29 subsection 2 and subject Subject to approval of excursion
  2 30 gambling boat docking by the voters, a city may adopt, by
  2 31 ordinance, an admission fee not exceeding fifty cents for each
  2 32 person embarking on an excursion gambling boat docked within
  2 33 the city or a county may adopt, by ordinance, an admission fee
  2 34 not exceeding fifty cents for each person embarking on an
  2 35 excursion gambling boat docked outside the boundaries of a
  3  1 city.  The admission revenue received by a city or a county
  3  2 shall be credited to the city general fund or county general
  3  3 fund as applicable.
  3  4    4.  In determining the license fees and state admission
  3  5 regulatory fees to be charged as provided under section 99F.4
  3  6 and this section, the commission shall use the amount
  3  7 appropriated to the commission plus the cost of salaries for
  3  8 no more than two special agents and no more than four gaming
  3  9 enforcement officers for each excursion gambling boat, plus
  3 10 any direct and indirect support costs for the agents and
  3 11 officers, for the division of criminal investigation's
  3 12 excursion gambling boat activities and an amount for all
  3 13 licensees, not to exceed one hundred twenty-five thousand
  3 14 dollars, representing other associated costs of the division,
  3 15 as the basis for determining the amount of revenue to be
  3 16 raised from the license fees and admission regulatory fees.
  3 17 The division's salary costs shall be limited to eighty percent
  3 18 of the salary costs for special agents and eighty percent of
  3 19 the salary costs for gaming enforcement for personnel assigned
  3 20 to excursion gambling boats who enforce laws and rules adopted
  3 21 by the commission.
  3 22    5.  No other license tax, permit tax, occupation tax,
  3 23 excursion fee, or taxes on fees shall be levied, assessed, or
  3 24 collected from a licensee by the state or by a political
  3 25 subdivision, except as provided in this chapter.
  3 26    6.  No other excise tax shall be levied, assessed, or
  3 27 collected from the licensee relating to gambling excursions or
  3 28 admission charges by the state or by a political subdivision,
  3 29 except as provided in this chapter.
  3 30    Sec. 7.  Sections 99D.14A and 99F.10A, Code 2003, are
  3 31 repealed.  
  3 32                           EXPLANATION
  3 33    This bill modifies provisions governing the fees paid by
  3 34 pari-mutuel racetracks and excursion gambling boats to the
  3 35 state.
  4  1    Code section 99D.14 is amended to eliminate the current 50
  4  2 cents per person admission fee.  The bill also modifies the
  4  3 current licensee fee that is in an amount that represents the
  4  4 salary costs of the division of criminal investigation for
  4  5 enforcement of Code chapter 99D plus an amount for the
  4  6 division's cost to enforce this Code chapter by providing that
  4  7 the fee charged shall represent the cost of two special agents
  4  8 for each racetrack plus the direct and indirect support costs
  4  9 of the division of criminal investigation's activities
  4 10 concerning racetracks.
  4 11    Code chapter 99F, governing excursion gambling boats, is
  4 12 modified to reflect that the fee charged boats for enforcement
  4 13 costs is a regulatory fee.  
  4 14 LSB 1316DP 80
  4 15 ec/pj/5
     

Text: HSB00127                          Text: HSB00129
Text: HSB00100 - HSB00199               Text: HSB Index
Bills and Amendments: General Index     Bill History: General Index

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