DE SB64

Modifies § 4815 to clarify that qualified capital expenditure amounts exceeding 3% in a single year may be carried forward for no more than 2 years, with the exception that amounts used to reduce license fees cannot also be carried forward.

Amends § 4819(d)(1) to change the table games license fee calculation period from fiscal year to calendar year, with fees due June 1 and based on gross table game revenue generated in the calendar year immediately preceding the due date.

Updates § 4819(d)(2) to allow video lottery agents to reduce table games license fees by qualified investments in facility competitiveness, but prohibits double-counting of amounts already used for capital expenditure adjustments or license fee reductions.

Requires video lottery agents to submit accounting of qualified investments simultaneously with applications for license fee reductions, with approval required from both the Director and Controller General before any reduction is allowed.

Limits license fee reduction eligibility to video lottery agents with no change in beneficial ownership during the calendar year for which the fee reduction is sought.

Sunsets the Act 1 year from the effective date unless renewed or extended by subsequent General Assembly action.