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620 LAWS of MINNESOTA for 1994 Ch. 302, Art. 12 Ch. 502, Art. 12 LAWS of MINNESOTA for 1984 621 Sec. 17. [349.212] TAX IMPOSED. Subdivision I. BINGO. Bin o may be conducted without a license and Subdivision L. RATE. There is hereb imposed a tax on all lawful without complying with sections 349.17, subdivision L and 349.18 if it is amblin conducted by .licensed organizations at the rate specified in this conducted: subdivision. The tax imposed by this section is in lieu of the tax imposed by 1 to connection with a county fair, the state fair,or a civic celebration if section 297A.02'and of all local taxes and license fees. it is not conducted for more than 12 consecutive des in a calendar year; or : . On all lawful• amblin the tax is ten percent of the gross.receipt e of a (2j by an organization which conducts four or fewer bingo occasions in a licensed organization from lawful gamblin less prizes actual) Laid out payahle calendar year. the organization. Subd. 2. RAFFLES. Raffles may be conducted an organization as Subd. 2. COLLECTION; DISPOSITION. The tax must be paid to the defined in section 349.12, subdivision 13, without complying with sections 349.11 board at-time-, and in a manner the board prescri bes !!y rule. The proceeds, to 149.213 if the value of all raffle prizes awarded ty the organization in'a along with the revenue received from all license fees and other fees under sections calendar year does not exceed $750. Merchandise prizes must be valued at their 349.11 to 349.21 and sections 16, 17, and 18 of this article, must be Cid to the fair market value. state treasurer for deposit in the eg neral fund. Subd. 3. RAFFLES,CERTAIN ORGANIZATIONS.The provisions of Subd. 3. ANNUAL APPROPRIATION. At the end of each fiscal year, sections 349.21 and 349.21 I, subdivision 3, and the membership requirements of the commissioner of finance shall SSqjfy to the state treasurer the total revenues sections 349.14 and 349.20 do not apply to raffles conducted �y an organization collected q the.board from taxes and fees imposed ty this article minus the which direct!y or under contract to the state or a political subdivision delivers amount appropriated by law from the eg neral fund to the board for its expenses health or s(wial services and which is exempt from taxation under section and operations. The net revenue so certified shall be expended §y I�gislative 501 c 3 of the Internal Revenue Code of 1954, as amended through December appropriation to the department of education for expenditure, in consultation 31, 1993, if the mazes awarded in the raffles are real or personal rp operty donated with the stale arts board, as rg ants for programs, construction, maintenance, and by an individual, firm, or other organization. The person who accounts for the operation of !Inc or more schools for the arts located within the state, or the gross receipts, expenses, and rp oftts of the raffles may be the same person who purposes recommended �y the Minnesota school for the arts plannin task force accounts for other funds of the organization. except that-ate p rt of the amount so certified which is not appropriated for the set forth in this•subdivisian may be appropriated for an other ur use. Sec. 20. Minnesota Statutes 1982, section 349.22, is amended to read: purposes - - - � _ - _Y p _Ix Sec: -1-8. [349.213] LOCAL AUTHORITY. 349.22 PENALTY. Vialatio of ' provision of Subdivision 1. LOCAL REGULATION. A_ statutory or home rule cam � � .�,a-ff �t stl� or count has the authority to adopt more stringent regulation of any form of �' i diction includin the inhibition of an form of Subdivision 1. GROSS MISDEMEANOR. .A�n other violation of sec- lawful amblin within its jurisdiction, --g - p - � - - _ - - lawful gambling, and 'require a permit for the conduct of gamblin exempt lions 349.11 to 349.214 is a gross misdemeanor. from licensin under section 349.214. The authority rg anted by this subdivision Subd. 2. OTHER ACTION.This section shah does not preclude civil or does not'include the authority to require a license or permit to conduct ag_mblin criminal 'actions under other applicable law or preclude any agency of govern- organizations.licensed by the board. ment from investigating or prosecuting violations of the provisions of Dews 1476, Subd. 2. . LOCAL APPROVAL. Before issuing or renewin an organiza- I Chapies 261 sections 349.11 to 349.214. County attorneys have primary respon- tion license, the board must notify the c�council of the statuto or home rule sibilit for r city in which the organization's reP miles are located or, if the rep mises are eg neral may prosecute �IU violation of those sections. located ouiside.a cif � the count board of the count where the rep mises are Sec. 21. Minnesota Statutes 1982, section 349.31;: subdivision 1, is located. If the EU'1 .council or county board adopts a resolution disapproving the amended to read: license and so informs the board within 30'days of receiving notice of the license, the license may not be.issued or renewed. Subdivision I. INTENTIONAL POSSESSION; WILFUL KEEPING. The intentional possession or wilful keeping of a gambling device up" a" on a Sec. 19. [349.214] EXEMPTIONS. licensed premises is cause for the revocation of any license under which the -Changes or additions are Indicated by underline, deletions by srfikeo w I Chanites or additions are indicated by underline, deletions by sadkeout.