ME LD1164

Authorizes federally recognized Indian nations, tribes, or bands in Maine to operate Internet gaming (online casino games including blackjack, poker, craps, roulette, and baccarat) through a licensing system administered by the Gambling Control Unit

Limits eligibility exclusively to Wabanaki Nations, with each tribe permitted only one Internet gaming license; licenses cost $50,000 annually and may be transferred only to a wholly-owned tribal business entity

Imposes a 16% tax on adjusted gross Internet gaming receipts, distributed to: Gambling Control Unit administration (2%), gambling addiction prevention (3%), E-9-1-1 fund (3%), opioid prevention/treatment (3%), emergency housing relief (2%), and Maine Veterans' Homes (3%)

Establishes additional license categories for suppliers ($10,000), management services providers ($10,000), and occupational licenses for employees ($250 initial, $25-50 renewal), with management services contracts capped at 30-40% of operator receipts

Requires age verification (21+), geolocation to confirm bettors are in Maine, responsible gaming provisions, wagering record retention for 3 years, and interception of winnings from patrons with outstanding child support debt