HOUSE BILL 650
54th legislature - STATE OF NEW MEXICO - first session, 2019
Zachary J. Cook and James R.J. Strickler
RELATING TO GAMING; TEMPORARILY LOWERING THE GAMING TAX ON CERTAIN GAMING OPERATOR LICENSEES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. Section 60-2E-34.1 NMSA 1978 (being Laws 2009, Chapter 199, Section 14) is amended to read:
"60-2E-34.1. SELF-EXCLUSION FROM GAMING ESTABLISHMENTS--PROCEDURE--FINES--CONFIDENTIALITY.--
A. The board shall develop rules that permit a person who is a compulsive gambler to be voluntarily excluded from a gaming establishment.
B. Self-exclusion shall occur through written application made by the compulsive gambler to the board and shall be governed by the following provisions:
(1) self-exclusion shall be enforceable upon issuance of a self-exclusion order by the board to each applicable gaming establishment identified in the order;
(2) only the person who is the compulsive gambler may apply on that person's behalf;
(3) the application shall be submitted to the board;
(4) except for notification of the gaming establishments for which the self-exclusion order is effective and for notification for mailing list exclusion pursuant to this section, the application and the self-exclusion order shall be held confidential by employees of the board and a gaming operator licensee and its employees and key executives;
(5) a self-exclusion order may apply to one or more gaming establishments licensed pursuant to the Gaming Control Act;
(6) a self-excluded person, if present at a gaming establishment from which the person is excluded, shall forfeit the following to that gaming establishment; provided that all money or other property forfeited shall be used by the gaming establishment only to supplement the one-fourth percent of the net take of its gaming machines to fund or support programs for the treatment and assistance of compulsive gamblers pursuant to Subsection [E] F of Section 60-2E-47 NMSA 1978:
(a) all winnings of the person obtained while present at the gaming establishment; and
(b) all credits, tokens or vouchers received by the person while present at the gaming establishment;
(7) a gaming establishment is immune from liability arising out of its efforts to exclude a person identified in a self-exclusion order; and
(8) a specific term shall be set for each self-exclusion order.
C. Notice shall be submitted by the board at least monthly to all gaming establishments listing all persons who are currently self-excluded and ordering the removal of their names from direct mail or electronic advertisement or promotional lists.
D. The state gaming representative may negotiate an agreement with each tribal casino in the state to allow the state to include tribal casinos in the self-exclusion orders."
SECTION 2. Section 60-2E-47 NMSA 1978 (being Laws 1997, Chapter 190, Section 49, as amended) is amended to read:
"60-2E-47. GAMING TAX--IMPOSITION--ADMINISTRATION.--
A. An excise tax is imposed on the privilege of engaging in gaming activities in the state. This tax shall be known as the "gaming tax".
B. The gaming tax is an amount equal to:
(1) ten percent of the gross receipts of manufacturer licensees from the sale, lease or other transfer of gaming devices in or into the state, except receipts of a manufacturer from the sale, lease or other transfer to a licensed distributor for subsequent sale or lease may be excluded from gross receipts;
(2) ten percent of the gross receipts of distributor licensees from the sale, lease or other transfer of gaming devices in or into the state;
(3) ten percent of the net take of a gaming operator licensee that is a nonprofit organization; and
(4) twenty-six percent of the net take of every other gaming operator licensee; provided that from July 1, 2019 through June 30, 2023, the gaming tax shall be ten percent of the net take of every other gaming operator licensee whose net take in the preceding calendar year was no more than twenty million dollars ($20,000,000).
C. For the purposes of this section, "gross receipts" means the total amount of money or the value of other consideration received from selling, leasing or otherwise transferring gaming devices.
[C.] D. The gaming tax imposed on a licensee is in lieu of all state and local gross receipts taxes on that portion of the licensee's gross receipts attributable to gaming activities.
[D.] E. The gaming tax is to be paid on or before the fifteenth day of the month following the month in which the taxable event occurs. The gaming tax shall be administered and collected by the taxation and revenue department in cooperation with the board. The provisions of the Tax Administration Act apply to the collection and administration of the tax.
[E.] F. In addition to the gaming tax, a gaming operator licensee that is a racetrack shall pay twenty percent of its net take to purses to be distributed in accordance with rules adopted by the state racing commission. An amount not to exceed twenty percent of the interest earned on the balance of any fund consisting of money for purses distributed by racetrack gaming operator licensees pursuant to this subsection may be expended for the costs of administering the distributions. A racetrack gaming operator licensee shall spend no less than one-fourth percent of the net take of its gaming machines to fund or support programs for the treatment and assistance of compulsive gamblers.
[F.] G. A nonprofit gaming operator licensee shall distribute at least sixty percent of the balance of its net take, after payment of the gaming tax and any income taxes,
for charitable or educational purposes."
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