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ND HB1203

Bill

Status

Engrossed

2/23/2015

Primary Sponsor

Andrew Maragos

Click for details

Origin

House of Representatives

64th Legislative Assembly

AI Summary

HB 1203 Summary

  • Licensees may deduct no more than 20 percent from simulcast and account wagering amounts in win, place, and show pari-mutuel pools.

  • For win, place, and show pools, licensees must pay one-sixteenth of one percent each to the state general fund, breeders' fund, purse fund, and racing promotion fund from simulcast and account wagering.

  • For daily double, quinella, exacta, trifecta, and combination pari-mutuel pools, licensees must pay the same one-sixteenth of one percent rates to each of the four funds.

  • Annual pari-mutuel tax payments are capped at $420,000 per fiscal year; licensees conducting a qualifying live race meet (minimum 12 days in a single calendar year) are capped at $200,000 total for that fiscal year.

  • The Act becomes effective July 1, 2015.

Legislative Description

The taxation of live racing, simulcast, and account wagering and payments to the funds administered by the North Dakota racing commission; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 0 nays 46

3/25/2015

Committee Referrals

Finance and Taxation2/23/2015
Appropriations1/27/2015
Political Subdivisions1/12/2015

Full Bill Text

No bill text available