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4 t 'I 349.2121 BINGO,GAMBLING DEVICES,AND VIDEO GAMES OF CHANCE 6884 6883 R t prescribed for service of notice of a deficiency. The commissioner may not issue a new permit after revocation except upon application accompanied by reasonable evidence year of the intention of the applicant to comply with all applicable laws and rules. . Subd. 4. Collection. The tax imposed by section 349.212, subdivision 4,for each horn taxable sale is due and payable to the commissioner monthly on or before the 25th day corn ..� f . of the month succeeding the month in which the taxable sale was made. exce t Subd. 5. Information confidential. Neither the commissioner nor any other public that official or employee may divulge or otherwise make known in any manner any particu- met R lars disclosed in any report or return required by this section, or any information allo S ' concerning the affairs of the distributor making the return acquired from its records, the t officers,or employees while examining or auditing under the authority of this chapter, Witt except in connection with a proceeding involving taxes due under this chapter. subs Z . , Nothing herein prohibits the commissioner from publishing statistics so classified as t not to disclose the identity of particular returns or reports and their contents. Any deft E 'r person violating the provisions of this section is guilty of a gross misdemeanor. 349 Notwithstanding the provisions of this section, the commissioner may furnish tior information on a reciprocal basis to the taxing officials of another state or the board in order to implement the purposes of this chapter. 349 In order to facilitate processing of returns and payments of taxes required by this to chapter,the commissioner may contract with outside vendors and may disclose private and nonpublic data to the vendor. The data disclosed must be administered by the yea z a; vendor consistent with this section. Subd. 6. Collections;civil penalties. The provisions of chapter 297A relating to gan the commissioner's authority to audit, assess, and collect the tax imposed by that k - chapter apply to the tax,penalties and interest imposed by section 349.212,subdivision lajw 4. The commissioner shall impose civil penalties for violation of this section as pin provided in chapter 297A, and the additional tax and penalties are subject to interest ide at the rate provided in section 270.75. Subd. 7. Rules. The commissioner shall adopt rules, including emergency rules, Pr, n .?`.. for the administration and enforcement of this section and section 349.212, subdivi- sion 4. dis History: 1986 c 467 s 24; ISp19Mc 3 art 2 s 17 t v 349.213 LOCAL AUTHORITY. exi Subdivision 1. Local regulation. A statutory or home rule city or county has the dis a authority to adopt more stringent regulation of any form of lawful gambling within its jurisdiction,including the prohibition of any form of lawful gambling,and may require cla ; a permit for the conduct of gambling exempt from licensing under section 349.214. reF The fee for a permit issued under this subdivision may not exceed$100. The authority is. ° granted by this subdivision does not include the authority to require a license or permit to conduct gambling by organizations or sales by distributors licensed by the board. J ` ; Subd. 2. Local approval. Before issuing or renewing an organization license, the 34 j board must notify the city council of the statutory or home rule city in which the 34 or nization's premises are located or, if the premises are located outside a city,by the county board of the county and the town board of the town where the premises are wh located. If the city council or county board adopts a resolution disapproving the license of and so informs the board within 30 days of receiving notice of the license, the license an -_ may not be issued or renewed. pe History: 1984 c 502 art 12 s 18, 1986 c 467 s 25 thl i1 s• 349.214 EXEivIPTIONS. exi Subdivision 1. Bingo. Bingo may be conducted without a license and without 29 complying with sections 349.17, subdivision 1, and 349.18 if it is conducted: `T (I) in connection with a county fair,the state fair,or a civic celebration if it is not i conducted for more than 12 consecutive days in a calendar year, or : l ) . i .