ND SB2163

Amends North Dakota Century Code section 53-06.1-12 to restructure gaming tax rates imposed on licensed organizations' quarterly gross proceeds.

Establishes tiered tax rates: 1% on gross proceeds not exceeding $500,000; 1.5% on proceeds exceeding $500,000 but not exceeding $1.5 million; and 2.25% on proceeds exceeding $1.5 million.

Changes allocation distribution from six percent to seven percent of total taxes collected into the gaming and excise tax allocation fund for quarterly distribution to cities and counties.

Maintains minimum payment threshold of $200 per quarter; allocations below this amount are redistributed to other municipalities.

Passed Senate 47-0 and House 63-27 in the 2013 regular session.