2004-01-14 CC Meeting - Laserfiche WebLink

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Otherwise the council shall approve the application. Subd. 9. Local permits shall be valid for one year after the date of issuance unless suspended or revoked. Section 11. REVOCATION AND SUSPENSION OF LOCAL PERMIT Subd. 1. A local permit may be revoked or temporarily suspended for a violation by the gambling organization of any state statute, state rule or city ordinance relating to gambling. Subd. 2. A license shall not be revoked or suspended until notice and an opportunity for a hearing have first been given to the permitted person. The notice shall be personally served and shall state the provision reasonably believed to be violated. The notice shall also state that the permitted person may demand a hearing on the matter, in which case the permit will not be suspended until after the hearing is held. If the pennitted person requests a hearing, the Council shall hold a hearing on the matter at least one week after the date on which the request is made. If, as a result of the hearing, the Council finds that an ordinance violation exists, then the Council may suspend or revoke the permit. Section 12. LICENSE AND PERMIT DISPLAY All pennits issued under state law or this ordinance shall be prominently displayed during the permit year at the premises where I gambling is conducted. Section 13. NOTIFICATION OF MATERlAL CHANGES TO APPLICATION An organization holding a state-issued premises permit or a local permit shall notify the city in writing whenever any material change in the information 22 submitted in the application occurs within 10 days of the change. Section 14. LOCAL GAMBLING TAX Subd. 1. A local gambling tax of 3 percent per year is imposed on the gross receipts of a licensed organization from all lawful gambling less prizes actually paid out by the organization. Comment: The tax may be imposed only if the amount to be received by the city is necessary to cover the costs incurred by the city to regulate lawful gambling. Three percent is the maximum gambling tax a city may impose. A city may not charge an investigation fee ifit levies a gambling tax. If a city imposes a lawful gambling tax, it must file annually, by March 15, a report, with the Board showing: (1) the amount of revenue produced by the tax during the preceding year, and (2) the use of proceeds of the tax. The report must be on a form prescribed by the Board. Minn. Stat. 3 349.213 Subd. 3. Subd. 2. The tax shall be paid by the organization on a monthly basis and shall be reported on a copy of the monthly gambling activity summary and tax return filed with the Minnesota Dept. of Revenue. The report shall be an exact duplicate of the report filed with the department, without deletions or additions, and must contain the signatures of organization officials as required on the report form. Subd. 3. The tax return and payment of the tax due must be postmarked or, if hand- delivered, received in the office of the city clerk, on or before the last business day of the month following the month for which the report is made. Subd. 4. An incomplete tax return will not be considered timely fIled unless corrected and returned by the due date for filing. League of Minnesota Cities