reglab/housing_qa huggingface dataset:
V.I. Code tit. 32, § 517 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 517. Casino Revenue Fund

 (a) There is hereby created and established in the Department of Finance a separate special account to be known as the “Casino Revenue Fund” into which shall be deposited all revenues derived from the tax imposed pursuant to Title 32, sections 515 and 516(a)(1) Virgin Islands Code. (b) The Commission may require a monthly report and recognition statement to be filed with it on or before the 10th day of each month, with respect to gross revenues and deposits received and made during the preceding month. (c) Moneys in the Casino Revenue Fund shall be appropriated exclusively for the following purposes: Fifteen (15%) percent to hospitals and health; Sixteen (16%) percent to education; Two (2%) percent to the Worker Preparation Educational Program for high school seniors; Ten (10%) percent to the Department of Sports, Parks and Recreation to fund Territorial Little Leagues, the Biddy, Pony and Senior Leagues, and all other youth basketball, baseball, tennis and soccer leagues, including travel within and outside of the Virgin Islands and ten (10) percent to other youth programs; Ten (10%) percent to agriculture programs; Five (5%) percent to tourism and casino promotion of St. Croix; Eight (8%) percent to the Union Arbitration and Increment Fund; to include funding for bonding of preferred bidders; One percent (1%) to the Virgin Islands Bureau of Internal Revenue for tax administration and enforcement; Five (5%) percent to the University of the Virgin Islands; Ten (10%) percent to the Casino Control Commission for its operation; Five (5%) to Public Safety; One (1%) percent for gambling addiction and education programs; and Two (2%) percent allocation to be deposited into a revolving fund to be established for the specific purpose of reconstruction and rehabilitation of the two historic district towns of Christiansted and Frederiksted; One (1%) percent to The Village—Virgin Islands Partners in Recovery for the development of a program to prevent gambling addiction and a program to assist individuals with a gambling addiction. Absent emergent circumstances, moneys appropriated herein shall be expended for the expansion of programs within the above mentioned areas, or for the institution of new programs within those areas. On or about March 15 and September 16 of each year, the Commissioner of Finance shall publish in at least 2 newspapers circulating generally in the Virgin Islands a report accounting for the total revenues received in the Casino Revenue Fund and the specific amounts of money appropriated therefrom for specific expenditures during the preceding six months ending December 31 and June 30.
V.I. Code tit. 32, § 519 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 519. Income from investments; credit to fund and determination of amount

 (a) Any income realized by reason of the investment of the moneys in the “Casino Revenue Fund”, shall be credited to the fund. (b) For the purpose of determining the amount of investment income to be credited to the “Casino Revenue Fund” the Commissioner of Finance shall calculate the average rate of earnings from the territories general investments during each fiscal year and apply that rate to the average daily balance of the fund during that fiscal year.
V.I. Code tit. 32, § 520 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 520. Profits

 The Commission, in conjunction with the Bureau of Internal Revenue, shall make rules and regulations for the determination of profits where not otherwise provided under this chapter or the tax laws of the United States and the Virgin Islands, under the provisions of this section.
V.I. Code tit. 32, § 521 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 521. Payment of taxes

 (a) The tax imposed under section 516 of this title shall be due within 30 calendar days following the last day of the month concerned and shall be based upon gross revenues derived during the previous month. A licensee shall file its first return and shall report gross revenues from the time it commenced operations and ending on the last day of the month. Such return shall be filed with the Virgin Islands Bureau of Internal Revenue within 30 calendar days following the last day of the month concerned. A copy of the return shall also be filed with the Commission by the same date. (b) Notwithstanding any other law to the contrary, any business conducted by an individual, partnership, or corporation or any other entity, or any combination thereof, holding a license pursuant to this chapter shall, in addition to all other taxes imposed by this chapter, file a corporate income tax or individual income tax return and pay the taxes indicated thereon. The Director of the Virgin Islands Bureau of Internal Revenue shall administer the taxes imposed under sections 515 and 516 of this title in accordance with the procedures set out in Title 33, Virgin Islands Code.
V.I. Code tit. 32, § 522 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 522. Determination of tax liability

 The Virgin Islands Bureau of Internal Revenue shall administer the taxes imposed under sections 515 and 516 of this title in accordance with the procedures set out in Title 33, Virgin Islands Code.
V.I. Code tit. 32, § 523 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 523. Penalties

 (a) Any licensee who shall fail to file its return when due or to pay any tax or deposit when the same becomes due, as herein provided, shall be subject to the payment of a penalty at the rate of five (5%) percent per month or any fraction thereof, but shall not exceed twenty-five (25%) percent in the aggregate. (b) The Director of the Virgin Islands Bureau of Internal Revenue, upon satisfactory proof by a taxpayer that failure to file a return or pay any tax or penalty required under the provisions of this chapter was due to reasonable cause and not due to willful neglect, may waive any and all penalties. (c) Interest on any underpayment or in nonpayment shall be computed in accordance with the rate Title 33, Chapter 33, section 1231, subsection (a), Virgin Islands Code. (d) Whoever willfully attempts in any manner to evade or defeat any tax imposed by this act or the payment thereof or who willfully fails to make any returns, keep such information, at the time or times required by this act or regulations promulgated thereunder, shall, in addition to other penalties provided by law, be fined not more than $100,000 or imprisoned not more than six months, or both, together with the costs of prosecution. (e) If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to fifty (50%) percent of the underpayment. The term “underpayment” shall have the same meaning as contained in Title 33, chapter 35, section 1283, subsection (c), item (2), Virgin Islands Code.
V.I. Code tit. 32, § 524 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 524. Forms

 (a) Taxes—In addition to the other powers granted by this chapter, the Virgin Islands Bureau of Internal Revenue is hereby authorized and empowered to prepare and distribute all forms and returns necessary for the implementation of this chapter related to the taxes imposed by this chapter, including without limitation forms related to the filing, collection, and enforcement of such taxes. (b) Fees and other forms and returns under authority of Commission — The Commission is hereby authorized and empowered to prepare and distribute any other forms and returns necessary to the implementation of this chapter.
V.I. Code tit. 32, § 525 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XI - Fees and Taxes|§ 525. Application of the Virgin Islands Tax Law

 The taxes imposed by this chapter shall be governed in all respects by the provisions of Title 33 of the Virgin Islands Code, and the provisions of this chapter related to the administration of such taxes are intended to be consistent with the provisions of Title 33 of the Virgin Islands Code. To the extent that a specific provision of this chapter is determined to be in conflict with the provisions of Title 33 of the Virgin Islands Code, as determined by the Virgin Island Bureau of Internal Revenue, then the provision of this act shall govern.
V.I. Code tit. 32, § 526 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 526. Legislative declarations

 The Legislature declares that the opportunity for full participation of bona fide continuous resident's business enterprises and women's business enterprises in the tourism and casino industry is essential if social and economic parity is to be obtained and if the local economy of St. Croix is to be stimulated and sustained, as intended by the “Casino Control Act”. To satisfy this objective, bona fide resident's business enterprises and women's business enterprises, as defined in Section 557 of this title, shall be referred to as “Preferred Contractor's” under this chapter.
V.I. Code tit. 32, § 527 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 527. Definitions

 As used in this chapter: (a) “Bona fide resident” is (1) a person who has been domiciled in the Virgin Islands continuously for at least five (5) years or was born in the Virgin Islands; (b) “Bona fide resident business enterprise is: (1) A firm, partnership or corporation in which at least fifty-one (51%) percent of the legal or equitable ownership is held by a person or persons who have been a bona fide resident of the Virgin Islands for at least five (5) years, or who were born in the Virgin Islands, and the management and daily operations of which are controlled by one or more of the bona fide continuous residents who own it; and (2) Said person, firm, partnership, or corporation is licensed in and maintains his/her or its principal place of business in the Virgin Islands and who owns, operates, or maintains a store, warehouse, or other place of business in the Virgin Islands or is duly authorized agent, dealer, distributor or representative in the Virgin Islands for the materials, supplies, articles, or equipment of the general character required by the licensee and casino service industry. (c) A Women's Business Enterprise is: (1) A sole proprietorship owned and controlled by a woman; or (2) A partnership or joint venture owned and controlled by women in which at least 51% of the ownership is held by women and the management and daily business operations of which are controlled by one or more women who own it; or (3) A corporation or other entity whose management and daily business operations are controlled by one or more women who own it, and which is at least 51% owned by women, or if stock is issued, at least 51% of the stock is owned by one or more women. (d) Any person, firm, partnership, or corporation meeting the requirements of subsections (a), (b), and (c) of this section must register his/her name with the Casino Control Commission in order to insure their participation.
V.I. Code tit. 32, § 528 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 528. Set-aside contracts for bona fide resident's business enterprises; percentage requirements and goals

 (a) Notwithstanding the provisions of any law, rule or regulation to the contrary, every casino licensee shall establish goals of expending at least 65% of the dollar value of its purchased goods and services with bona fide residents business enterprises. Each casino licensee shall be required to demonstrate annually to the Commission that the requirements of this act have been met, by submitting a report which shall include the total dollar value of purchases for goods or services and the percentage thereof awarded to bona fide resident business enterprises. As used in this section, goods and services shall include Virgin Islands produced beverages, pastries, breads, milk and other dairy products, meats, vegetables and other locally produced foodstuff; arts and crafts; musicians, dancers and other such performing artists; transportation services, security services but not be limited to the above. As used in this section, “goods and services” shall not include— (1) utilities and taxes; (2) financing costs, such as mortgages, loans or any other type of debt; (3) medical insurance; (4) fees to the Virgin Islands Casino Control Commission; (5) fees and payments to a parent or affiliated company of the casino licensee other than those that represent fees and payments for goods and services supplied by non-affiliated persons through an affiliated company for the use or benefit of the casino licensee; and (6) rents paid for real property and any payments constituting the price of an interest in real property as a result of a real estate transaction. (b) Notwithstanding the provisions of any law, rule, or regulation to the contrary, every casino licensee licensed to do business in the Virgin Islands shall lease at least fifty (50%) percent of the retail establishment space within any casino licensee's hotel and/or casino to bona fide resident businesses, and shall limit the amount of non-bona fide resident businesses to no more than fifty thousand (50,000) square feet within any casino licensee's hotel and/or casino. This square footage requirement shall not apply to bars, restaurants and laundries within a casino and/or related hotel. (c) A casino licensee shall make a good faith effort to meet the requirements of this section and shall annually demonstrate to the Commission that such an effort was made.
V.I. Code tit. 32, § 529 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 529. Noncompliance with provisions relating to expenditures and assignments to preferred contractor's business enterprises; suspension, revocation or other penalties compliance period

 If the Commission determines that the provisions of section 528 of this title relating to expenditures and assignment to preferred contractor's business enterprises have not been met by a licensee, the Commission may suspend or revoke the casino license, or fine or impose appropriate conditions on the licensee, to ensure that the goals for expenditures and assignments to preferred contractor's business enterprises are met; except that if a determination is made that a casino licensee has failed to demonstrate compliance with the provisions of section 528 casino licensee will have ninety (90) days from the date of the determination of non-compliance within which to comply with the provisions of those sections.
V.I. Code tit. 32, § 530 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 530. Unified certification procedure for preferred contractor's business enterprises

 The Department of Labor shall establish and administer a unified certification procedure for preferred contractor's business enterprises that do business with casino licensees on contracts for goods and services.
V.I. Code tit. 32, § 531 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 531. List of certified enterprises; annual review challenge of designation

 The Department of Labor shall supply casino licensees with a list of those preferred contractor's business enterprises which it has certified. The Department shall review the list annually to determine which of those preferred contractor's business enterprises shall continue to be certified. The Division shall establish a procedure whereby the designation of a certified preferred contractor's business enterprise may be challenged. The procedure shall include proper notice and hearing for all parties concerned.
V.I. Code tit. 32, § 532 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 532. Regulations

 The Department of Labor and the Casino Control Commission shall develop such other regulations as may be necessary to interpret and implement the provisions of this chapter.
V.I. Code tit. 32, § 533 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XII - Set-Aside Contracts|§ 533. Full compliance requirement; applicability to contractors, subcontractors and their assignees

 Notwithstanding any law to the contrary: (1) No special legislation or IDC certificate shall exempt the casino licensee from full compliance with the provisions of this chapter; (2) The provisions of this chapter shall be applicable to any and all corporations, businesses, or individuals providing services to the casino hotel licensee; (3) Casino hotel licensees shall not abrogate: any provision of this chapter through contract(s) or contractual employee(s): provided further that in the event there is a contract(s) or contractual employee(s), all provisions relating to employment, and benefits, but not limited thereto, shall apply; (4) Jurisdiction of the commission under this chapter extends to any and all subcontractors doing business with the casino hotel licensees.
V.I. Code tit. 32, § 801 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XV - Special Requirements for Operators of Casinos at Horse Racetracks|§ 801. Number and location of gaming machines; security

 (a) Operational slot machines may be located only on the land upon which the horse racetrack in St. Croix and the horse racetrack on St. Thomas is located or land contiguous thereto, excluding public rights of way. (b) The licensee shall display pari-mutuel races within the structure where the horse racetrack in St. Croix and the horse racetrack on St. Thomas is located and offer patrons the ability to engage in pari-mutuel wagering on live and simulcast races conducted or offered to patrons of the racetrack. (c) The licensee shall post signs warning of the risks and dangers of gambling, showing the odds of winning, and informing patrons of the toll-free telephone number available to provide information and referral services regarding compulsive or problem gambling. (d) The licensee shall provide adequate office space at no cost to the Casino Control Commission for the oversight of the slot machine operations. The Commission shall adopt rules establishing the criteria for adequate space, configuration, and location and needed electronic technology and technological requirements for office space required by this subsection.
V.I. Code tit. 32, § 802 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XV - Special Requirements for Operators of Casinos at Horse Racetracks|§ 802. Voiding of casino license for horse racetrack

 A casino license for a horse racetrack in St. Croix becomes void when after a formal determination and required notice by the Virgin Islands Horse Racing Commission or a determination by a competent judicial body that the operator of the racetrack is in default of its franchise agreement issued under section 209 of this title.
V.I. Code tit. 32, § 803 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XV - Special Requirements for Operators of Casinos at Horse Racetracks|§ 803. Racetrack gaming tax for St. Croix

 (a) Sections 515 and 516 of this chapter do not apply to any gross revenues derived from the operation of the casino at the horse racetrack in St. Croix and St. Thomas. Gross revenues derived at the racetrack casino in St. Croix and St. Thomas are not subject to gross receipts tax. Gross revenues received by the holder of a Lease-Franchise or Concession pursuant to 32 V.I.C. § 209 and derived from a License Agreement with the operator of the racetrack casino in St. Croix and St. Thomas are not subject to gross receipts tax. (b) There is imposed on the racetrack casino in St. Croix and St. Thomas an annual tax of 25 percent on gross revenues as defined in Section 402 of this Title. (c) Monies derived through taxation of casino gaming at the horse racetrack in St. Croix and St. Thomas are separate and apart from any live racing agreement between the racetrack operators and the St. Croix Horsemen Association or St. Thomas Horsemen Association.
V.I. Code tit. 32, § 901 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XVI - Horse Racetrack Casino Revenue Funds|§ 901. Horse Racetrack Casino Revenue Fund

 (a) A separate and distinct special fund is established in the Treasury of the Virgin Islands known as the “Horse Racetrack Casino Revenue Fund” into which all revenues derived from the tax imposed by section 803(b) must be deposited. (b) Monies in the Fund may be distributed only for the purpose prescribed under this subsection as follows: (1) 45 percent to the Casino Revenue Fund codified at 32 V.I.C. § 517: (2) 30 percent to be evenly divided between the Association which represents the majority of all of the licensed horse owners and trainers on each of St. Croix and St. Thomas/St. John, respectively, and is so recognized by the Commission, for purses; (3) 3 percent to the Thoroughbred Fund established by section 902 of this title, for use in the Certified Thoroughbred Program; (4) 2.75 percent to the association which represents the majority of Horse owners on St. Croix for the transportation of off-island jockeys and other operating expenses on race days; (5) 1.75 percent to the association which represents the majority of horse owners on St. Thomas for the transportation of off-island jockeys and other operating expenses on race days; (6) 3.5 percent to the Agriculture Revolving Fund established by section 3018 of title 33 of the Virgin Islands Code; (7) 2 percent to the Department of Agriculture to place in a special Horse Treatment Fund for the treatment of horses who are injured or cannot continue to race to assist the Horsemen Associations on both St. Croix and St. Thomas in taking care of the medical needs of the horses as well as their euthanasia if needed; (8) 4 percent to the Department of Sports, Parks and Recreation for the development of youth sports activities in the Territory; (9) 3 percent to the Virgin Islands Olympic Committee for funding of athletes and national teams to represent the Virgin Islands in national and regional competitions; and (10) 5 percent for maintenance of recreational facilities that are administered by the Department of Sports, Parks and Recreation, the funds to be divided evenly between the districts.