CCP 01082024 - Laserfiche WebLink

Home

172 C.Excluding amounts contributed to the city for purposes of police, fire, and 173 other emergency or public safety-related services, and to the Roseville Area 174 Community Fund Foundation, 90% of the remaining net profits shall be 175 expended in the city’s trade area as defined in Mn Statutes 349.213, subd. 176 1(g). Roseville’s trade area includes Roseville, Arden Hills, Falcon Heights, 177 Lauderdale, Little Canada, Maplewood, Minneapolis, New Brighton, St. 178 Anthony, St. Paul, and Shoreview. Organizations shall file a report with the 179 city proving compliance with the trade area spending requirements imposed 180 by this Section. The report must be made on a form prescribed by the city 181 and shall be submitted annually. 182 183 D.In the event any organization contributes to the city any sum in excess of the 184 10% as required in subsection A above, said funds will be deposited and 185 allocated to the Roseville Area Community Foundation as set forth in 186 subsection A above. 187 188 304.056: LOCAL GAMBLING TAX LAW ENFORCEMENT AND 189 ADMINISTRATIVE COSTS: 190 191 All organizations conducting lawful gambling within the City shall, within 30 days 192 of the end of each month, pay to the City an amount up to 3%, as established by the 193 Fee Schedule of the gross receipts from lawful gambling conducted in the City in 194 such month, less amounts actually paid for prizes, to cover the City's law 195 enforcement and administrative costs in regulating lawful gambling. 196 197 In order to cover the costs incurred by the city to regulate lawful gambling, a local 198 gambling tax of up to three (3) percent per year, as established by the Fee Schedule, 199 is imposed on the gross receipts of any organization holding a premises permit from 200 all lawful gambling less prizes actually paid out by the organization. The tax must 201 be paid by the organization monthly and must be reported on a copy of the monthly 202 gambling activity summary and tax return filed with the Minnesota Department of 203 Revenue. The report must be an exact duplicate of the report filed with the 204 Department, without deletions or additions, and must contain the signatures of 205 organization officials as required on the report form. The tax return and payment of 206 the tax due must be postmarked, or, if hand-delivered, received in the office of the 207 city clerk, on or before the last business day of the month following the month for 208 which the report is made. An incomplete tax return will not be considered timely 209 filed unless corrected and returned by the due date for filing. Interest will be charged 210 at a rate of eight percent (8%) on all overdue taxes owed by the organization under 211 this Section. 212 213 304.07: SEVERABILITY 214 RS160\\1\\920171.v1 Qbhf!27!pg!413