Bill Summary – FastDemocracy

SENATE BILL NO. 1193
     December 05, 2024, Introduced by Senators SINGH and MOSS and referred to the Committee on
       Government Operations.
          A bill to amend 2019 PA 149, entitled
    "Lawful sports betting act,"
    by amending sections 14 and 15 (MCL 432.414 and 432.415).
                     THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
       Sec. 14. (1) Except for a sports betting operator that is an
 Indian tribe, a sports betting operator is subject to a tax of 8.4%
 8.5% on its adjusted gross sports betting receipts received by the
 sports betting operator.
       (2) A sports betting operator that is an Indian tribe is
 subject to the payment requirements under section 7(1)(f).
       (3) A sports betting operator shall pay the tax or payment, as
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 applicable, under subsection (1) or (2) on a monthly basis. The
 payment for each monthly accounting period is due on the tenth day
 of the following month.
       (4) A sports betting operator is not subject to any excise
 tax, license tax, privilege tax, occupation tax, or other tax,
 payment, or fee imposed exclusively on a sports betting operator or
 sports betting operators by the state or any political subdivision
 of this state, except as provided in this act. This subsection does
 not impair the contractual rights under an existing development
 agreement between a city and a sports betting operator that holds a
 casino license under the Michigan Gaming Control and Revenue Act,
 1996 IL 1, MCL 432.201 to 432.226.
       (5) In addition to payment of the tax and other fees as
 provided in this act, and to any payment required pursuant to an
 existing development agreement described in subsection (4), if a
 city has imposed a municipal services fee equal to 1.25% on a
 casino licensee, the city may charge a 1.25% fee on the adjusted
 gross sports betting receipts of a sports betting operator that
 holds a casino license under the Michigan Gaming Control and
 Revenue Act, 1996 IL 1, MCL 432.201 to 432.226, whose casino is in
 that city.
       Sec. 15. The tax imposed under section 14(1) must be allocated
 as follows:
       (a) Thirty Thirty-one percent to the city in which the sports
 betting operator's casino is located, for use in connection with
 the following:
       (i) The hiring, training, and deployment of street patrol
 officers in that city.
       (ii) Neighborhood development programs designed to create jobs
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 in that city with a focus on blighted neighborhoods.
       (iii) Public safety programs such as emergency medical services,
 fire department programs, and street lighting in that city.
       (iv) Anti-gang and youth development programs in that city.
       (v) Other programs that are designed to contribute to the
 improvement of the quality of life in that city.
       (vi) Relief to the taxpayers of that city from 1 or more taxes
 or fees imposed by that city.
       (vii) The costs of capital improvements in that city.
       (viii) Road repairs and improvements in that city.
       (b) Sixty-five Sixty-three point five percent to this state to
 be deposited into the fund.
       (c) Five point five percent to the Michigan agriculture equine
 industry development fund created under section 20 of the horse
 racing law of 1995, 1995 PA 279, MCL 431.320. However, if the 5%
 5.5% allocated under this subdivision to the Michigan agriculture
 equine industry development fund created under section 20 of the
 horse racing law of 1995, 1995 PA 279, MCL 431.320, exceeds
 $3,000,000.00 in a fiscal year, the amount in excess of
 $3,000,000.00 must be allocated and deposited in the fund created
 under section 16.
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Statutes affected: 
Senate Introduced Bill: 432.414, 432.415