reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 16 - Grounds for Denial of Application for License or Registration

Section 16. (a) The commission shall deny an application for a gaming license or a license for a key gaming employee issued under this chapter, if the applicant: (i) has been convicted of a felony or other crime involving embezzlement, theft, fraud or perjury; (ii) submitted an application for a license under this chapter that contains false or misleading information; (iii) committed prior acts which have not been prosecuted or in which the applicant was not convicted but form a pattern of misconduct that makes the applicant unsuitable for a license under this chapter; or (iv) has affiliates or close associates that would not qualify for a license or whose relationship with the applicant may pose an injurious threat to the interests of the commonwealth in awarding a gaming license to the applicant.
(b) The commission shall deny an application for a license or registration, other than a gaming license or a license for a key gaming employee,under this chapter if the applicant: (i) has been convicted of a felony or other crime involving embezzlement, theft, fraud or perjury; provided, however, that for convictions which occurred before the 10–year period immediately preceding application for licensure, an applicant may demonstrate, and the commission shall consider, the applicant's rehabilitation and whether such conviction should not be an automatic disqualification under this section; (ii) submitted an application for a license under this chapter that contains false or misleading information; (iii) committed prior acts which have not been prosecuted or in which the applicant was not convicted but form a pattern of misconduct that makes the applicant unsuitable for a license under this chapter; or (iv) has affiliates or close associates that would not qualify for a license or whose relationship with the applicant may pose an injurious threat to the interests of the commonwealth in awarding a gaming license to the applicant.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 20 - Issuance of Category 2 License

Section 20. (a) The commission may issue not more than 1 category 2 license; provided, however, that the category 2 license shall only be issued to an applicant who is qualified under the criteria set forth in this chapter as determined by the commission. If the commission is not convinced that there is an applicant that has both met the eligibility criteria and provided convincing evidence that the applicant will provide value to the commonwealth, no category 2 license shall be awarded.
(b) If a category 2 license is awarded to an applicant with a simulcasting license under chapter 128C as of July 1, 2011, a condition of the gaming license shall be to maintain the simulcasting license pursuant to said chapter 128C. Upon failure to conduct simulcast wagering the commission shall suspend the category 2 license.
(c) If a category 2 license is awarded to an applicant with a live racing license pursuant to chapter 128A as of July 1, 2011 a condition of the gaming license shall be to maintain and complete the annual live racing season pursuant to said chapter 128A. Upon failure to conduct live racing, the commission shall suspend the category 2 license.
(d) For the purposes of subsections (b) and (c), an applicant for a gaming license shall be considered to be the holder of a license under chapter 128A or chapter 128C if the applicant: (i) owns 50.1 or more per cent of the common stock of the company which obtained a license under chapter 128A or 128C; and (ii) includes a person who owns more than 5 per cent of the common stock of the applicant company, directly or indirectly, or is an institutional investor in the gaming license.
(e) A category 2 license issued pursuant to this chapter shall not be transferrable or assignable without the approval of the commission; provided, however, that for 5 years after the initial issuance of a category 2 license, the commission shall only approve such a transfer if: (i) the licensee experiences a change in ownership; or (ii) the licensee fails to maintain suitability or other circumstances which the commission may consider, which, in the opinion of a majority of members of the commission, impacts a licensee's ability to successfully operate a gaming establishment.
(f) A category 2 license issued pursuant to this chapter shall be for a period of 5 years. The commission shall establish procedures for renewal and set the renewal fee based on the cost of fees associated with the evaluation of a licensee; provided, however, that the cost of renewal shall not be less than $100,000. Any renewal fees shall be deposited into the Gaming Revenue Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 22 - Disposition of Security Issued by Corporation Holding a Gaming License Subject to Commission Approval; Reporting of Change of Corporate Officers or Member of Board of Directors

Section 22. The sale, assignment, transfer, pledge or other disposition of any security issued by a corporation which holds a gaming license shall be conditional and shall be ineffective if disapproved by the commission. If at any time the commission finds that an individual owner or holder of a security of a corporate licensee or of a holding or intermediary company with respect thereto is not qualified under this chapter and if as a result the corporate licensee is no longer qualified to continue as a gaming licensee, the commission shall take any action necessary to protect the interests of the commonwealth including, but not limited to, suspension or revocation of the gaming license of the corporation.
Each corporation which has been issued a gaming license pursuant to this chapter shall file a report of any change of its corporate officers or members of its board of directors with the commission. No officer or director shall be entitled to exercise any powers of office until qualified by the commission.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 24 - Applicants Holding Live Racing License Under Chapter 128a; Number of Live Racing Days; Annual Purse Agreements

Section 24. (a) An applicant for a gaming license who holds a live racing license under chapter 128A shall maintain an existing racing facility on the premises; provided, however, that the gaming licensee shall increase the number of live racing days to a minimum of 125 days according to the following schedule: (i) in the first calendar year of operation, a gaming licensee shall hold 105 racing days; (ii) in the second calendar year of operation, a gaming licensee shall hold 115 racing days; and (iii) in the third and subsequent calendar years of operation, a gaming licensee shall hold 125 racing days;
(b) A gaming licensee may increase the number of live racing days if the gaming licensee is holding a minimum of 125 racing days within 3 years of receiving a gaming license. If a gaming licensee does not conduct live racing for the minimum number of days set forth in subsection (a), the commission shall suspend the gaming license.
(c) After 3 years of operation of the gaming establishment and in consultation with the parties to the purse agreement, the commission may adjust the amount of required racing days at a gaming establishment based on fields, demand and racing performance.
(d) A gaming licensee with a live racetrack shall have an annual purse agreement in effect by December 31 of each year for the following year's racing; provided, however, that if the parties to a purse agreement at a gaming establishment cannot in good faith negotiate an agreement by December 31, the purse agreement shall be arbitrated by the commission.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 28 - Complimentary Services, Gifts, Cash, or Other Items of Value

Section 28. (a) No gaming licensee shall offer to provide any complimentary services, gifts, cash or other items of value to any person unless the complimentary item consists of a room, food, beverage, transportation or entertainment expenses provided directly to the patron and the patron's guests by the gaming licensee or indirectly to the patron and the patron's guests on behalf of a third party or the complimentary item consists of coins, tokens, cash or other complimentary items or services provided through a complimentary distribution program which shall be filed and approved by the commission upon the implementation of the program or maintained under regulation.
(b) Gaming licensees shall submit quarterly reports to the commission covering all complimentary services offered or engaged in by the gaming licensee during the immediately preceding quarter. The reports shall identify regulated complimentary services and the costs of those services, the number of people who received each service or item and such other information as the commission may require. The report shall also document any services or items valued in excess of $2,000 that were provided to patrons, including detailed reasons as to why they were provided.
(c) Complimentary services or items shall be valued in an amount based upon the retail price normally charged by the gaming licensee for the service or item. The value of a complimentary service or item not normally offered for sale by a gaming licensee or provided by a third party on behalf of a gaming licensee shall be the cost to the gaming licensee of providing the service or item, as determined under rules adopted by the commission.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 29 - Cashless Wagering Systems; Setting and Adjustment of Betting Limits; Monthly Statements; Annual Report to the Commission

Section 29. A gaming establishment offering a cashless wagering system shall allow individuals to monitor and impose betting limits on their cashless wagering. The gaming establishment shall allow individuals to set betting limits on their cashless wagering including, but not limited to, per bet limits, hourly limits, daily limits, weekly limits and monthly limits. An individual may lower limits and increase limits; provided, however, that the individual shall not increase betting limits more than once in a 24–hour period. The gaming establishment shall issue to each patron who has been issued a rewards card or who participates in a cashless wagering system by the gaming establishment a monthly statement, mailed to the patron at the patron's physical mailing address, which shall include the patron's total bets, wins and losses; provided, however, that a patron shall be given the opportunity to decline receiving a monthly statement at the time the rewards card is issued or during initial participation in a cashless wagering system; provided further, that a patron may later opt out of receiving monthly statements by providing a written request to cease monthly statements to the gaming establishment. A gaming licensee who has implemented such a program or system shall annually report to the commission the amount of money spent and lost by patrons who have been issued a rewards card or who participated in a cashless wagering system, aggregated by zip code. Activity under this section shall be monitored by the commission. Individuals on the list of excluded persons shall not be permitted to participate in a cashless wagering system.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 32 - Registration of Labor Organization Seeking to Represent Employees of Gaming Establishment; Financial Interest of Labor Organization or Its Officers in Gaming Establishment

Section 32. (a) Each labor organization, union or affiliate seeking to represent employees who are employed at a gaming establishment shall register with the commission.
(b) Neither a labor organization, nor its officers who are not otherwise licensed or registered under this chapter, may hold any financial interest in a gaming establishment whose employees are represented by the organization.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 33 - Junkets, Junket Representatives and Junket Enterprises Authorized; Licensing of Junket Representatives as Gaming Employee; Reporting; Prohibited Conduct

Section 33. (a) No junkets may be organized or permitted and no person may act as a junket representative or junket enterprise except as authorized by the commission under this chapter.
(b) A junket representative employed by a gaming licensee or affiliate of a gaming licensee shall be licensed as a gaming employee, including provisions for the issuance of a temporary license; provided, however, that the junket representative need not be a resident of the commonwealth. A person who holds a valid gaming employee license may act as a junket representative while employed by a gaming licensee or an affiliate. No gaming licensee shall employ or otherwise engage a junket representative who is not licensed under this chapter.
(c) The commission shall deny an application for a license under this section if the commission finds that an applicant is disqualified under section 16 or may be unsuitable for licensure under any of the criteria set forth in section 12.
(d) Each gaming licensee, junket representative or junket enterprise shall file a report with the bureau with respect to each list of junket patrons or potential junket patrons purchased directly or indirectly by the gaming licensee, junket representative or junket enterprise.
(e) No junket enterprise or junket representative or person acting as a junket representative shall: (i) engage in efforts to collect upon checks that have been returned by banks without full and final payment; (ii) exercise approval authority with regard to the authorization or issuance of credit under this chapter; (iii) act on behalf of or under any arrangement with a gaming licensee or a gaming patron with regard to the redemption, consolidation or substitution of the gaming patron's checks awaiting deposit; (iv) individually receive or retain any fee from a patron for the privilege of participating in a junket; or (v) pay for any services, including transportation, or other items of value provided to, or for the benefit of, any patron participating in a junket.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 34 - Appointment of Conservator to Manage and Operate Business of Gaming Licensee Upon Revocation, Suspension, or Failure or Refusal of Renewal of License

Section 34. (a) Upon revocation or suspension of a gaming license or upon the failure or refusal to renew a gaming license, the commission may appoint a conservator to temporarily manage and operate the business of the gaming licensee relating to the gaming establishment. Such conservator shall be a person of similar experience in the field of gaming management and, in the case of replacing a gaming licensee, shall have experience operating a gaming establishment of similar caliber in another jurisdiction, and shall be in good standing in all jurisdictions in which the conservator operates a gaming establishment. Upon appointment, a conservator shall agree to all licensing provisions of the former gaming licensee.
(b) A conservator shall, before assuming, managerial or operational duties, execute and file a bond for the faithful performance of its duties payable to the commission with such surety and in such form and amount as the commission shall approve.
(c) The commission shall require that the former or suspended gaming licensee purchase liability insurance, in an amount determined by the commission, to protect a conservator from liability for any acts or omissions of the conservator during the conservator's appointment which are reasonably related to and within the scope of the conservator's duties.
(d) During the period of temporary management of the gaming establishment, the commission shall initiate proceedings under this chapter to award a new gaming license to a qualified applicant whose gaming establishment shall be located at the site of the preexisting gaming establishment.
(e) An applicant for a new gaming license shall be qualified for licensure under this chapter; provided, however, that the commission shall determine an appropriate level of investment by an applicant into the preexisting gaming establishment.
(f) Upon award of a new gaming license, the new gaming licensee shall pay the original licensing fee required under this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 38 - Resisting, Preventing, Impeding, etc., Performance of Duties of Agent or Employee of the Bureau, Commission or Division; Penalty

Section 38. Whoever willfully resists, prevents, impedes, interferes with or makes any false, fictitious or fraudulent statement or representation to the bureau, commission or division or to agents or employees of the bureau, commission or division in the lawful performance of the agent's or employee's duties under this chapter shall be punished by imprisonment in the state prison for not more than 5 years or in the house of correction for not more than 21/2 years or by a fine not to exceed $25,000, or both.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 40 - Possession of Cheating and Swindling Device or Game; Penalty

Section 40. (a) Whoever possesses a cheating and swindling device or game, with the intent to defraud, cheat or steal, shall be punished by imprisonment in the house of correction for not more than 21/2 years or by a fine not to exceed $10,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $100,000.
(b) Possession of a cheating and swindling device or game within a gaming establishment shall constitute prima facie evidence of an intent to defraud, cheat or steal, except possession by a gaming licensee or an employee of a gaming licensee, acting lawfully in furtherance of such person's employment within the gaming establishment, and shall be punished by imprisonment in the house of correction for not more than 21/2 years or a fine not to exceed $10,000, or both.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 41 - Manufacture, Distribution, Sale or Service of Gaming Device for Purpose of Defrauding, Cheating or Stealing; Penalty

Section 41. Whoever manufactures, distributes, sells or services a gaming device, in violation of this chapter or regulations adopted under this chapter and for the purpose of defrauding, cheating or stealing from a person playing, operating or conducting a game in a gaming establishment, shall be punished by imprisonment in the state prison for not more than 5 years or imprisonment in the house of correction for not more than 21/2 years or by a fine not to exceed $25,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $150,000.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 42 - Seizure and Forfeiture of Device, Game or Gaming Device Possessed, Used, Manufactured, etc., in Violation of Chapter

Section 42. Any device, game or gaming device possessed, used, manufactured, distributed, sold or serviced in violation of this chapter shall be subject to seizure and forfeiture by the division or bureau. Forfeiture proceedings shall be conducted as provided in subsections (b) to (j), inclusive, of section 47 of chapter 94C. For purposes of subsection (d) of said section 47 of said chapter 94C, the commission shall be considered a police department and shall be entitled to a police department's distribution of forfeiture proceedings.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 43 - Playing, Placing of Wagers or Collecting Winnings From Game in a Gaming Establishment by or on Behalf of Person Under 21 Years of Age; Penalties

Section 43. (a) Whoever, being under 21 years old, plays, places wagers at or collects winnings from, whether personally or through an agent, a game in a gaming establishment shall be punished by a fine not to exceed $1,000.
(b) Whoever, being a gaming licensee or an employee of a gaming licensee, who knowingly allows a person under the age of 21 to play, place wagers at, or collect winnings from a game in a gaming establishment, whether personally or through an agent, shall be punished, for a first offense, by imprisonment in the house of correction for not more than 1 year or a fine not to exceed $10,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $500,000 and, for a second or subsequent offense, by imprisonment in the house of correction for not more than 2 years or a fine not to exceed $50,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $1,000,000.
(c) Whoever knowingly plays, places wagers at or collects winnings from a game in a gaming establishment for or on behalf of a person under 21 years of age shall be punished by imprisonment in a house of correction for not more than 6 months or by a fine of not more than $1,000 or both.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 46 - Contributions of Money or Value by Applicant, etc., for Gaming License to Municipal, County or State Office Holder, Candidates for Public Office or Groups Organized in Support of Such Candidates

Section 46. No applicant for a gaming license, nor any holding, intermediary or subsidiary company thereof, nor any officer, director, key gaming employee or principal employee of an applicant for a gaming license or of any holding, intermediary or subsidiary company thereof nor any person or agent on behalf of any such applicant, company or person, shall directly or indirectly, pay or contribute any money or thing of value to: (i) an individual who holds a municipal, county or state office; (ii) any candidate for nomination or election to any public office in the commonwealth, including a municipal office; or (iii) any group, political party, committee or association organized in support of any such candidate or political party; provided, however, that the provisions of this section shall not prohibit an individual who is a candidate for public office from contributing to the candidate's own campaign.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 47 - Disclosure of Political Contributions by Applicant for a Gaming License to Municipality or Municipal Employee of Host Community of Applicant's Proposed Gaming Establishment

Section 47. All political contributions or contributions in kind made by an applicant for a gaming license to a municipality or a municipal employee, as defined in section 1 of chapter 268A, of the host community of the applicant's proposed gaming establishment shall be disclosed by the applicant to the commission and the city or town clerk of the host community. Such disclosure shall be made by the applicant biannually, on or before July 15 for the period covering January 1 to June 30, inclusive, of that year and on or before January 15 for the period covering July 1 to December 31, inclusive, of the preceding year. The office of campaign and political finance shall promulgate regulations to provide for timely and expeditious public reporting, which shall include electronic means or public posting in a city or town hall and post office, by city and town clerks of the contribution disclosures they receive from applicants.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 49 - Applicability of Others Laws to Gaming Establishments; Exclusion of Gaming Establishment and Businesses Located Within Gaming Establishments From and From Eligibility for Certain Credits or Deductions Listed in Chapters 62 or 63

Section 49. (a) A gaming establishment, including any business located within a gaming establishment, shall not be a certified project within the meaning of section 3C of chapter 23A. Gaming establishments shall not be designated as economic opportunity areas within the meaning of section 3G of said chapter 23A. Gaming establishments shall not be eligible for tax increment financing under section 59 of chapter 40 or special tax assessments set forth in section 3E of said chapter 23A. Gaming establishments shall not be classified and taxed as recreational land under chapter 61B. Gaming establishments shall not be designated as development districts within the meaning of chapter 40Q.
(b) Unless otherwise provided, a gaming establishment or a business located or to be located within a gaming establishment shall not be eligible for the following credits or deductions listed in chapter 62 or chapter 63: the investment tax credit under section 31A of chapter 63, the employment credit under section 31C of said chapter 63, the van pool credit under section 31E of said chapter 63, the deduction for expenditures for industrial waste treatment or air pollution control under section 38D of said chapter 63, the deduction for compensation paid to an eligible business facility's employees domiciled in a section of substantial poverty under section 38F of said chapter 63, the film tax credit under subsection (l) of section 6 of chapter 62 and section 38X of said chapter 63, the alternative energy sources deduction under section 38H of said chapter 63, the research expense credit under section 38M of said chapter 63, EDIP tax credit under subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63, the abandoned building deduction under subparagraph (10) of subsection (a) of Part B of section 3 of said chapter 62 and section 38O of said chapter 63, the harbor maintenance tax credit under section 38P of said chapter 63, the brownfields credit under subsection (j) of said section 6 of said chapter 62 and section 38Q of said chapter 63, the historic rehabilitation tax credit under section 6J of said chapter 62 and section 38R of said chapter 63 and the automatic sprinkler system depreciation deduction under section 38S of said chapter 63.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 50 - Creation and Priority of Lien on Commercial Property Owned by Gaming Licensee in the Commonwealth

Section 50. Any liability to the commonwealth under this chapter shall constitute a debt to the commonwealth. Once a statement naming a gaming licensee is recorded, registered or filed, any such debt shall constitute a lien on all commercial property owned by a gaming licensee in the commonwealth and shall have priority over an encumbrance recorded, registered or filed with respect to any site.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 51 - Disbursement by Gaming Licensee of Cash or Prize to Iv&ndash;d Agency or Department of Revenue in Satisfaction of Winner's Past-Due Child Support or Past-Due Tax Liability to Commonwealth

Section 51. (a) Prior to disbursement of cash or a prize in excess of $600, a gaming licensee shall review information made available by the IV–D agency, as set forth in chapter 119A and by the department of revenue to ascertain whether the winner of the cash or prize owes past-due child support to the commonwealth or to an individual to whom the IV–D agency is providing services and to ascertain whether the winner of the cash or prize owes any past-due tax liability to the commonwealth.
(b) If the winner of the cash or prize owes past-due child support or has a past-due tax liability, the gaming licensee shall notify the IV–D agency or the commonwealth, respectively, of the winner's name, address and social security number. Subsequent to statutory state and federal tax withholding, the gaming licensee shall first disburse to the IV–D agency the full amount of the cash or prize or such portion of the cash or prize that satisfies the winner's past-due child support obligation.
(c) If funds remain available after the disbursement to the IV–D agency or if no such obligation to the IV–D agency is owed, the gaming licensee shall disburse to the department of revenue the full amount of the cash or prize or such portion of the cash prize that satisfies the winner's past-due tax liability. The licensee shall disburse to the holder only that portion of the prize, if any, remaining after the holder's past-due child support obligation and the holder's past-due tax liability have been satisfied.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 52 - Notice to Department of Transitional Assistance and Iv&ndash;d Agency of All Persons Awarded Cash Winnings or Prize in Excess of $600

Section 52. Gaming licensees shall, on a monthly basis, transmit to the department of transitional assistance and to the IV–D agency, as set forth in chapter 119A, a list of all persons who were awarded cash winnings or a prize in excess of $600 in the prior month. The information shall be provided in a format which is compatible with the automated data processing systems of the department and the IV–D agency to ensure the immediate identification of persons who may be receiving public assistance benefits. The information provided shall include the name, address and social security number of the person who was awarded the cash or prize valued in excess of $600.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 53 - Retention and Disposition of Unclaimed Cash and Prizes

Section 53. Unclaimed cash and prizes shall be retained by the gaming licensee for the person entitled to the cash or prize for 1 year after the game in which the cash or prize was won. If no claim is made for the cash or prize within 1 year, the cash or equivalent cash value of the prize shall be deposited in the Gaming Revenue Fund established in section 59.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 54 - Disposition of Cash or Prizes of a Person Under 21 Years of Age

Section 54. If the person entitled to the cash or prize is under 21 years of age, the cash or prize shall be remitted to the commission and deposited into the Gaming Revenue Fund established in section 59.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 55 - Daily Tax and Assessment Payable by Category 1 and Category 2 Licensees

Section 55. (a) A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues.
(b) A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue.
(c) In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a daily assessment of 9 per cent of its gross gaming revenue to the Race Horse Development Fund established in section 60.
(d) Taxes imposed under this section shall be remitted to the commission by a gaming licensee the day following each day of wagering.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 56 - Fees and Annual Assessment of Costs Not Otherwise Covered by Fees or Other Sources of Funding

Section 56. (a) In addition to any other tax or fee imposed by this chapter, there shall be imposed an annual license fee of $600 for each slot machine approved by the commission for use by a gaming licensee at a gaming establishment; provided, however, that not sooner than 5 years after award of an original gaming license, the commission may annually adjust the fee for inflation. The fee shall be imposed as of July 1 of each year for all approved slot machines on that date and shall be assessed on a pro rata basis for any slot machine approved for use thereafter.
(b) The commission shall establish fees for any investigation into a violation of this chapter or regulation promulgated hereunder by a gaming licensee to be paid by the gaming licensee including, but not limited to, billable hours by commission staff involved in the investigation and the costs of services, equipment or other expenses that are incurred by the commission during the investigation.
(c) Any remaining costs of the commission necessary to maintain regulatory control over gaming establishments that are not covered by: (i) the fees set forth in subsections (a) and (b); (ii) any other fees assessed under this chapter; or (iii) any other designated sources of funding, shall be assessed annually on gaming licensees under this chapter in proportion to the number of gaming positions at each gaming establishment. Each gaming licensee shall pay the amount assessed against it within 30 days after the date of the notice of assessment from the commission.
(d) If the fees collected in subsections (a) and (b) exceed the cost required to maintain regulatory control, the surplus funds shall be credited in proportional shares against each gaming licensee's next assessment.
(e) In addition to the fees collected under this section and any additional costs of the commission, the commission shall assess an annual fee of not less than $5,000,000 in proportional shares against each gaming licensee in proportion to the number of gaming positions at each gaming establishment for the costs of service and public health programs dedicated to addressing problems associated with compulsive gambling or other addiction services. Such assessed fees shall be deposited into the Public Health Trust Fund established in section 58.
(f) All fees and assessments collected under this section, except those collected under subsection (e), shall be deposited into the Gaming Control Fund established in section 57.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 57 - Massachusetts Gaming Control Fund

Section 57. (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Massachusetts Gaming Control Fund. The commission shall be the trustee of the fund and shall expend monies to finance operational activities of the commission. The fund shall be credited any appropriations, bond proceeds or other monies authorized by the general court and specifically designated to be credited thereto, the proceeds of the assessments levied under section 56, initial application fees for licenses issued under this chapter and such additional funds as are subject to the direction and control of the commission. All available monies in the fund that are unexpended at the end of each fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent fiscal year. Any funds unexpended in any fiscal year for the purposes of which such assessments were made shall be credited against the assessment to be made in the following fiscal year and the assessment in the following fiscal year shall be reduced by any such unexpended amount. The commission shall record all expenditures made by subsidiary on the Massachusetts management and accounting reporting system according to regulations established by the state comptroller.
(b) The commission shall, for the purposes of compliance with state finance law, operate as a state agency as defined in section 1 of chapter 29 and shall be subject to the provisions applicable to agencies under the control of the governor including, but not limited to, chapters 7, 7A, 10 and 29; provided, however, that the comptroller may identify any additional instructions or actions necessary for the commission to manage fiscal operations in the state accounting system and meet statewide and other governmental accounting and audit standards. Unless otherwise exempted by law or the applicable central service agency, the commission shall participate in any other available commonwealth central services including, but not limited, to the state payroll system under section 31 of said chapter 29 and may purchase other goods and services provided by state agencies in accordance with comptroller provisions. The comptroller may chargeback the commission for the transition and ongoing costs for participation in the state accounting and payroll systems and may retain and expend such costs without further appropriation for the purposes of this section. The commission shall be subject to section 5D of chapter 29 and subsection (f) of section 6B of chapter 29.
The commission shall annually submit a finance plan to the secretary of administration and finance, the chairs of the house and senate committees on ways and means and the chairs of the joint committee on economic development and emerging technologies.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 58 - Public Health Trust Fund

Section 58. There is hereby established and set up on the books of the commonwealth a separate fund to be known as the Public Health Trust Fund. The fund shall consist of fees assessed under section 56 and all other monies credited or transferred to the fund from any other source under law. The secretary of health and human services shall be the trustee of the fund and may only expend monies in the fund, without further appropriation, to assist social service and public health programs dedicated to addressing problems associated with compulsive gambling including, but not limited to, gambling prevention and addiction services, substance abuse services, educational campaigns to mitigate the potential addictive nature of gambling and any studies and evaluations necessary, including the annual research agenda under section 71, to ensure the proper and most effective strategies.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 59 - Gaming Revenue Fund

Section 59. There shall be established and set up on the books of the commonwealth a Gaming Revenue Fund which shall receive revenues collected from the tax on gross gaming revenue received from gaming licensees. The commission shall be the trustee of the fund and shall transfer monies in the fund as follows:
(1) 100 per cent of the revenue received from a category 2 licensee shall be transferred to the Gaming Local Aid Fund established in section 63; and
(2) 100 per cent of the revenue received from a category 1 licensee shall be transferred as follows:
(a) 2 per cent to the Massachusetts Cultural and Performing Arts Mitigation Trust Fund established in section 2HHHHH of chapter 29;
(b) 1 per cent to the Massachusetts Tourism Trust Fund to fund tourist promotion agencies under subsection (b) of section 13T of chapter 23A;
(c) 6.5 per cent to the Community Mitigation Fund established in section 61;
(d) 4.5 per cent to the Local Capital Projects Fund, established in section 2EEEE of chapter 29;
(e) 20 per cent to the Gaming Local Aid Fund, established in section 63;
(f) 10 per cent to the Commonwealth Stabilization Fund established in section 2H of chapter 29; provided, however, that in any fiscal year in which the amount appropriated in line-item 7061–0008 of the general appropriation act, paid from the General Fund, or the amount of unrestricted general government aid paid from the General Fund, including lottery aid distribution to cities and towns as paid from the General Fund under clause (c) of the second paragraph of section 35 of said chapter 10 and the amount of additional funds distributed to cities and towns as additional assistance paid from the General Fund, is less than that of the previous fiscal year, up to 1/2 of the funds otherwise directed to the Commonwealth Stabilization Fund under this section, up to an amount equal to the deficiency between said appropriations for the current and previous fiscal years, shall be transferred to the Gaming Local Aid Fund in addition to the 20 per cent under subclause (e);
(g) 14 per cent to the Education Fund established in section 64;
(h) 9.5 per cent to the Gaming Economic Development Fund established in section 2DDDD of said chapter 29;
(i) 10 per cent shall be credited to the Debt and Long-Term Liability Reduction Trust Fund established in section 2ZZZZ of chapter 29;
(j) 15 per cent to the Commonwealth Transportation Fund established pursuant to section 2ZZZ of chapter 29;
(k) 5 per cent to the Public Health Trust Fund established in section 58; and
(l) 2.5 per cent to the Race Horse Development Fund established in section 60.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 61 - Community Mitigation Fund

Section 61. (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Community Mitigation Fund. The fund shall consist of monies transferred under section 59 and all other monies credited or transferred to the fund from any other fund or source.
(b) The commission shall administer the fund and, without further appropriation, shall expend monies in the fund to assist the host community and surrounding communities in offsetting costs related to the construction and operation of a gaming establishment including, but not limited to, communities and water and sewer districts in the vicinity of a gaming establishment, local and regional education, transportation, infrastructure, housing, environmental issues and public safety, including the office of the county district attorney, police, fire and emergency services. The commission may, at its discretion, distribute funds to a governmental entity or district other than a single municipality in order to implement a mitigation measure that affects more than 1 municipality; provided, however, that such entity or district shall submit a written request for funding in the same manner as a municipality would be required to submit such a request under subsection (c).
(c) Parties requesting appropriations from the fund shall submit a written request for funding to the commission before February 1 of each year. The commission may hold a public hearing in the region of a gaming establishment to provide parties with the opportunity to provide further information about their request for funds and shall distribute funds to requesting parties based on demonstrated need.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title II - Executive and Administrative Officers of the Commonwealth › Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties. › Section 62 - Transportation Infrastructure and Development Fund

Section 62. There shall be established and set up on the books of the commonwealth a fund to be known as the Transportation Infrastructure and Development Fund. The fund shall consist of monies transferred from the Gaming Revenue Fund and all other monies credited or transferred to the fund from any other fund or source and proceeds from the investment of such funds. The secretary of transportation shall be the trustee of this fund; provided, however, that no funds shall be expended until the secretary of administration and finance has provided written approval annually of a proposed spending plan. Any expenditures from this fund shall be solely for the purpose of transportation and related infrastructure projects including but not limited to, transit expansion and maintenance; provided, however, that not less than 50 per cent of such expenditures shall be dedicated for the purpose of supplementing, and not offsetting, any expenditures made for the construction and reconstruction of municipal ways as described in clause (b) of the second paragraph of section 4 of chapter 6C.