H.F. 2091 Section 1. Section 423.2, subsection 4, paragraph b, Code 1 Supplement 2011, is amended to read as follows: 2 b. The tax imposed under this subsection covers the total 3 amount from the operation of games of skill, games of chance, 4 and raffles, and bingo games as defined in chapter 99B , card 5 game tournaments conducted under section 99B.7B , and musical 6 devices, weighing machines, shooting galleries, billiard and 7 pool tables, bowling alleys, pinball machines, slot-operated 8 devices selling merchandise not subject to the general sales 9 taxes , the total amount less amounts disbursed to charitable 10 purposes as required by section 99B.7, subsection 3, paragraphs 11 “b” and “c” , from the operation of bingo games as defined in 12 chapter 99B, and on the total amount from devices or systems 13 where prizes are in any manner awarded to patrons and upon the 14 receipts from fees charged for participation in any game or 15 other form of amusement, and generally upon the sales price 16 from any source of amusement operated for profit, not specified 17 in this section , and upon the sales price from which tax is 18 not collected for tickets or admission, but tax shall not be 19 imposed upon any activity exempt from sales tax under section 20 423.3, subsection 78 . Every person receiving any sales price 21 from the sources described in this section is subject to all 22 provisions of this subchapter relating to retail sales tax and 23 other provisions of this chapter as applicable. 24 EXPLANATION 25 This bill provides that the sales and use tax imposed on the 26 operation of bingo games shall be on the gross amount less the 27 amounts disbursed for charitable purposes. Current law imposes 28 the tax on the gross amount derived from the bingo games. 29 -1- LSB 5914HH (2) 84 ec/sc 1/ 1