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349.12 LAWFUL GAMBLING AND GAMBLING DEVICES
<br />(2) the ideal gross of pull —tab and tipboard deals or games less the value of unsold and
<br />defective tickets and before reduction for prizes, expenses, shortages, free plays, or any other
<br />charges or offsets;
<br />(3) gross sales of raffle tickets and paddletickets before reduction for prizes, expenses,
<br />shortages, free plays, or any other charges or offsets;
<br />(4) admission, commission, cover, or other charges imposed on participants in lawful
<br />gambling activity as a condition for or cost of participation; and
<br />(5) interest, dividends, annuities, profit from transactions, or other income derived from
<br />the accumulation or use of gambling proceeds.
<br />Gross receipts does not include proceeds from rental under section 349.164 or 349.18.
<br />subdivision 3.
<br />Subd. 22. Ideal gross. "Ideal gross" means the total amount of receipts that would be
<br />received if every individual ticket in the pull —tab or tipboard deal was sold at its face value. In
<br />the calculation of ideal gross and prizes, a free play ticket shall be valued at face value.
<br />Subd. 23. Ideal net. "Ideal net" means the pull —tab or tipboard deal's ideal gross, as
<br />defined under subdivision 22, less the total predetermined prize amounts available to be paid
<br />out. When the prize is not entirely a monetary one, the ideal net is 50 percent of the ideal
<br />grossgross.
<br />Subd. 24. "Lawful gambling" is the operation, conduct or sale of bingo, raffles, paddle-
<br />.
<br />tipboards, and pull —tabs.
<br />Subd. 25. Lawful purpose. (a) "Lawful purpose" means one or more of the following:
<br />(1) any expenditure by or contribution to a 501(c)(3) or festival organization, as defined
<br />in subdivision 15a, provided that the organization and expenditure or contribution are in con-
<br />formity with standards prescribed by the board under section 349.154, which standards must
<br />apply to both types of organizations in the same manner and to the same extent;
<br />(2) a contribution to an individual or family suffering from poverty, homelessness, or
<br />physical or mental disability, which is used to relieve the effects of that poverty, homeless-
<br />ness, or disability;
<br />(3) a contribution to an individual for treatment for delayed posttraumatic srress syn-
<br />drome or a contribution to a program recognized by the Minnesota department of human ser-
<br />vices for the education, prevention, or treatment of compulsive gambling;
<br />(4) a contribution to or expenditure on a public or private nonprofit educational institu-
<br />tion registered with or accredited by this state or any other state;
<br />(5) a contribution to a scholarship fund for defraying the cost of education to individuals
<br />where the funds are awarded through an open and fair selection process;
<br />(6) activities by an organization or a government entity which recognize humanitarian
<br />or military service to the United States, the state of Minnesota, or a community, subject
<br />rules of the board, provided that the rules must not include mileage reimbursements in the
<br />computation of the per occasion reimbursement limit and must impose no aggregate annual
<br />limit on the amount of reasonable and necessary expenditures made to support:
<br />(i) members of a military marching or colorguard unit for activities conducted within
<br />(ii) members of an organization solely for services performed by the members at funeral state; or
<br />services; l
<br />(7) recreational, community, and athletic facilities and activities intended primarily for
<br />persons under age 21, provided that such facilities and activities do not discriminate on the
<br />basis of gender and the organization complies with section 349.154;
<br />(8) payment of local taxes authorized under es i imposed by section 297E.02, imposed by the
<br />United
<br />States on receipts from lawful gambling, P
<br />1, 4, 5, and 6, and the tax imposed on unrelated business income by section 290.05, subdivi-
<br />(9) payment of real estate taxes and assessments on permitted gambling premises who -
<br />sion 3;
<br />ly owned by the licensed organization paying the taxes, not to exceed:
<br />(i) for premises used for bingo, the amount that an organization may expend under
<br />board rules on rent for bingo; and
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