SB 273: "An Act requiring that gross receipts and ideal gross be used to account for charitable gaming activities; requiring municipalities to provide to the state records concerning sales taxes assessed for charitable gaming activities; requiring that a charitable share of charitable gaming receipts be dedicated to charitable uses; relating to reports required for charitable gaming activities; relating to payments to the state from gross receipts of charitable gaming; relating to contracts between operators or vendors and permittees; relating to licensing of multiple-beneficiary permittees and to the duties of a multiple-beneficiary permittee to each holder of the permit; requiring a person employed as a gaming manager to be certified by the state; limiting the expenditure of amounts of gross receipts and ideal gross required to be paid to permittees or retained by permittees; relating to the amount of gross receipts and prizes allowed under a permit or a multiple-beneficiary permit; allowing operators to pool gross receipts, prizes, and door prizes among permittees; and providing for an effective date."
00SENATE BILL NO. 273 01 "An Act requiring that gross receipts and ideal gross be used to account for 02 charitable gaming activities; requiring municipalities to provide to the state records 03 concerning sales taxes assessed for charitable gaming activities; requiring that a 04 charitable share of charitable gaming receipts be dedicated to charitable uses; 05 relating to reports required for charitable gaming activities; relating to payments 06 to the state from gross receipts of charitable gaming; relating to contracts between 07 operators or vendors and permittees; relating to licensing of multiple-beneficiary 08 permittees and to the duties of a multiple-beneficiary permittee to each holder of 09 the permit; requiring a person employed as a gaming manager to be certified by 10 the state; limiting the expenditure of amounts of gross receipts and ideal gross 11 required to be paid to permittees or retained by permittees; relating to the 12 amount of gross receipts and prizes allowed under a permit or a multiple- 13 beneficiary permit; allowing operators to pool gross receipts, prizes, and door 14 prizes among permittees; and providing for an effective date."
01 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 02 * Section 1. AS 05.15.020(b) is repealed and reenacted to read: 03 (b) In addition to the fee provided in (c) of this section, each municipality or 04 qualified organization that has gross receipts of $20,000 or more from an authorized 05 activity shall annually pay to the department one-tenth of one percent of the gross 06 receipts received during the preceding year from that authorized activity. 07 * Sec. 2. AS 05.15.060(a) is amended to read: 08 (a) The department shall adopt regulations under AS 44.62 (Administrative 09 Procedure Act) necessary to carry out this chapter covering, but not limited to, 10 (1) the issuance, renewal, and revocation of permits, certificates, 11 licenses, and vendor registrations; 12 (2) a method of accounting for gross receipts from activities 13 conducted by a municipality or qualified organization or an operator and of 14 assuring that payments due to permittees, the holders of a multiple-beneficiary 15 permit, and the department are made at the times and in the amounts or 16 percentages required [ASCERTAINING NET PROCEEDS, THE DETERMINATION 17 OF ITEMS OF EXPENSE THAT MAY BE INCURRED OR PAID, AND THE 18 LIMITATION OF THE AMOUNT OF THE ITEMS OF EXPENSE] to prevent the 19 proceeds from the activity permitted from being diverted to noncharitable, 20 noneducational, nonreligious, or profit-making organizations, individuals, or groups; 21 (3) the immediate revocation of permits, certificates, licenses, and 22 vendor registrations authorized under this chapter if this chapter or regulations adopted 23 under it are violated; 24 (4) the requiring of detailed, sworn, financial reports of operations from 25 permittees and licensees including detailed statements of receipts and payments; 26 (5) the investigation of permittees, gaming managers, licensees, 27 registered vendors, and their employees, including the fingerprinting of those 28 permittees, gaming managers, licensees, registered vendors, and employees whom the 29 department considers it advisable to fingerprint; 30 (6) the method and manner of conducting authorized activities and 31 awarding of prizes or awards, and the equipment that may be used;
01 (7) the number of activities that may be held, operated, or conducted 02 under a permit during a specified period; however, the department may not allow more 03 than 14 bingo sessions a month and 35 bingo games a session to be conducted under 04 a permit; the holders of a multiple-beneficiary permit under AS 05.15.100(d) may hold, 05 operate, or conduct the number of sessions and games a month equal to the number 06 allowed an individual permittee per month multiplied by the number of municipalities 07 and qualified organizations that hold [HOLDERS OF] the multiple-beneficiary 08 permit; 09 (8) a method of accounting for receipts and disbursements by operators, 10 including the keeping of records and requirements for the deposit of all receipts in a 11 bank; 12 (9) the disposition of funds in possession of a permittee, a gaming 13 manager, a person, municipality, or qualified organization that possesses an operator's 14 license, or a registered vendor at the time a permit, a certificate, a license, or a vendor 15 registration is surrendered, revoked, or invalidated; 16 (10) restrictions on the participation by employees of the Department 17 of Fish and Game in salmon classics and in king salmon classics, and by employees 18 of Douglas Island Pink and Chum in king salmon classics; 19 (11) other matters the department considers necessary to carry out this 20 chapter or protect the best interest of the public. 21 * Sec. 3. AS 05.15.070 is amended to read: 22 Sec. 05.15.070. Examination of books and records; access to municipal 23 sales tax records. The department may examine or have examined the books and 24 records of a permittee, an operator, a registered vendor, a gaming manager, or a 25 person licensed to manufacture or to distribute pull-tab games in the state. The 26 department may issue subpoenas for the attendance of witnesses and the production of 27 books, records, and other documents. 28 * Sec. 4. AS 05.15.070 is amended by adding a new subsection to read: 29 (b) A municipality that levies a sales tax on a permittee, an operator, or a 30 registered vendor for activities conducted or allowed under this chapter shall provide 31 the department with information concerning the levy, assessment, and collection of the
01 sales tax when requested by the department. 02 * Sec. 5. AS 05.15.080 is amended to read: 03 Sec. 05.15.080. Reports and fees required of municipalities and qualified 04 organizations. (a) A municipality or a qualified organization issued a permit under 05 this chapter shall file a report with the department by the 45th day following each 06 calendar quarter in which the permittee had gross receipts of $50,000 or more from 07 activities authorized under this chapter. The report must include the type of activity 08 conducted, the dates [DATE] and locations [LOCATION] of the activities 09 [ACTIVITY], the amount of gross receipts from each activity [, THE AMOUNT OF 10 AUTHORIZED EXPENSES], the value of prizes awarded for each activity [, THE 11 AMOUNT OF NET PROCEEDS], and other information the department may require. 12 However, if the only activity conducted by a municipality or qualified organization 13 during a calendar quarter is a raffle and [OR] lottery, then the municipality or 14 qualified organization is not required to file a report under this subsection until the 15 raffle and [OR] lottery is completed. 16 (b) A municipality or a qualified organization issued a permit under this 17 chapter shall file an annual report with the department by March 15 of the year 18 following the year in which activities were conducted, accompanied by the payment 19 of the additional fee, as may be required under AS 05.15.020(b). The report must list 20 the types of activities conducted, and, for each activity, the total amount of gross 21 receipts, [THE TOTAL AMOUNT OF AUTHORIZED EXPENSES,] the total value 22 of prizes awarded, and the total amount of the charitable share [NET PROCEEDS]. 23 * Sec. 6. AS 05.15.083 is amended to read: 24 Sec. 05.15.083. Reports to department by operators. (a) An operator shall 25 file a report with the department by the last business day of the month following each 26 calendar quarter in which an activity was conducted. The report must include , on a 27 monthly basis , for each authorizing permittee on whose behalf an activity was 28 conducted during the quarter, the date and location of each activity, the type of activity 29 conducted, the amount of gross receipts from each activity [, THE AMOUNT OF 30 AUTHORIZED EXPENSES], the value of prizes awarded for each activity , the 31 amount of the charitable share [NET PROCEEDS] paid to the permittee from each
01 activity , and other information the department may require; a completed Internal 02 Revenue Service Form 941; and a copy of the operator's employer contributions and 03 wage reports submitted to the Department of Labor for the quarter. However, if the 04 only activity conducted by an operator during the calendar quarter is a raffle and [OR] 05 lottery, then the operator is not required to file a report under this subsection until the 06 raffle and [OR] lottery is completed. 07 (b) An operator shall file an annual report with the department no later than 08 February 28 of the year following the year in which activities were conducted. The 09 report must include, for each authorizing permittee on whose behalf an activity was 10 conducted, the types of activities conducted, the total amount of gross receipts from 11 each activity conducted [, THE TOTAL AMOUNT OF AUTHORIZED EXPENSES], 12 the total value of prizes awarded for each activity , and the total amount of the 13 charitable share from each activity [NET PROCEEDS] paid to each authorizing 14 permittee. The annual report must also include a completed Internal Revenue Service 15 Form W-2 for each person employed by the operator during the preceding year. 16 * Sec. 7. AS 05.15.083 is amended by adding a new subsection to read: 17 (c) An operator shall deliver to each authorizing permittee a copy of the 18 reports required under this section and shall certify on the report to the department that 19 delivery has been made to the permittee. 20 * Sec. 8. AS 05.15.087(a) is repealed and reenacted to read: 21 (a) An operator shall pay the charitable share due to an authorizing permittee 22 by the 15th day of the month following the month in which the operator conducted an 23 activity on behalf of the permittee. 24 * Sec. 9. AS 05.15.105(a) is amended to read: 25 (a) If a person has been convicted of a violation of a law of this state that is, 26 or a law or ordinance of another jurisdiction that would be if it had been committed 27 in this state, a felony, or a violation of a law or ordinance of this state or another 28 jurisdiction that is a crime involving theft or dishonesty or a violation of gambling 29 laws , 30 (1) the department may not issue a license to the person; 31 (2) the department may not issue a license to, or register as a vendor,
01 an applicant who employs the person as a gaming manager or in a managerial or 02 supervisory capacity or uses the person as a fund raiser or consultant; 03 (3) the department may not issue a permit for an activity if the person 04 is responsible for the operation of the activity; 05 (4) the person may not be employed as a gaming manager or in a 06 managerial or supervisory capacity by a licensee or vendor or used as a fund raiser or 07 consultant by a licensee or vendor; 08 (5) the person may not participate in charitable gaming as a permittee, 09 gaming manager, licensee, or vendor ; 10 (6) the person may not be certified as a gaming manager . 11 * Sec. 10. AS 05.15 is amended by adding a new section to read: 12 Sec. 05.15.114. Gaming manager. (a) A permittee may not employ, contract 13 with, or in any way engage a person to act as a gaming manager unless the person is 14 certified by the department as a gaming manager. A person may not act as a gaming 15 manager unless the person is certified by the department as a gaming manager. 16 (b) The department may certify a person as a gaming manager if the person 17 (1) applies under oath on a form provided by the department; 18 (2) pays the annual fee of $50; and 19 (3) has passed a test formulated by the department on the contents of 20 this chapter and the regulations adopted under this chapter. 21 * Sec. 11. AS 05.15.115(b) is amended to read: 22 (b) The contract between an authorizing permittee and an operator must 23 include [THE AMOUNT AND FORM OF COMPENSATION TO BE PAID TO THE 24 OPERATOR,] the term of the contract, the activities to be conducted by the operator 25 on behalf of the permittee, the location where the activities are to be conducted, the 26 name and address of the member in charge, and other provisions the department may 27 require. The contract may not contain a provision that requires the authorizing 28 permittee to pay to the operator, whether from gaming receipts or proceeds or 29 from other separate funds of the permittee, an amount that would result in the 30 permittee realizing less from the gaming activity than the minimum charitable 31 share required to be paid to a permittee under this chapter.
01 * Sec. 12. AS 05.15.115(d) is amended to read: 02 (d) A permittee shall submit by certified mail to the department for review 03 [APPROVAL] a copy of each contract with an operator with whom the permittee 04 contracts to conduct activities subject to this chapter. The contract must meet the 05 requirements of this section. If the contract does not meet the requirements of this 06 section or contains provisions that violate this chapter or the regulations adopted 07 under it, the [THE] department shall declare [APPROVE OR DISAPPROVE] the 08 contract void, and may suspend or revoke the license of the operator and the 09 permit of the permittee. Any changes to a contract must be submitted to the 10 department for review under this section [. IF THE CONTRACT IS 11 DISAPPROVED, REASONS FOR THE DISAPPROVAL SHALL BE PROVIDED IN 12 WRITING TO THE PERMITTEE. ACTIVITIES MAY NOT BE CONDUCTED 13 UNDER THE CONTRACT BEFORE THE CONTRACT IS APPROVED. 14 SUBSEQUENT AMENDMENTS TO AN APPROVED CONTRACT DO NOT TAKE 15 EFFECT UNTIL THE AMENDMENTS ARE APPROVED BY THE DEPARTMENT]. 16 * Sec. 13. AS 05.15.115 is amended by adding a new subsection to read: 17 (e) An operator that contracts to conduct an activity under this chapter on 18 behalf of two or more permittees shall, for each permittee with whom the operator has 19 contracted, conduct that activity for at least one month of the permit year. 20 * Sec. 14. AS 05.15.128(a) is repealed and reenacted to read: 21 (a) The department shall revoke the license of an operator who does not on an 22 annual basis pay at least the following minimum charitable shares to each authorizing 23 permittee: 24 (1) one and one-half percent of the gross receipts from bingo; 25 (2) seven percent of the gross receipts from a pull-tab game; and 26 (3) 10 percent of the gross receipts from an activity other than bingo 27 or pull-tab games. 28 * Sec. 15. AS 05.15.145(d) is amended to read: 29 (d) The holders of a multiple-beneficiary permit shall jointly file reports with 30 the department that comply with the reporting requirements imposed on operators 31 under AS 05.15.083. A multiple-beneficiary permittee shall file with each holder
01 of the multiple-beneficiary permit quarterly and annual reports that comply and 02 are consistent with the reporting and payment requirements imposed on operators 03 under AS 05.15.083 and 05.15.087. 04 * Sec. 16. AS 05.15.145 is amended by adding a new subsection to read: 05 (e) The department shall revoke a multiple-beneficiary permit if on an annual 06 basis at least the following minimum charitable shares are not distributed to the holders 07 of the multiple-beneficiary permit: 08 (1) one and one-half percent of the gross receipts from bingo; 09 (2) seven percent of the gross receipts from pull-tab games; and 10 (3) 10 percent of the gross receipts from an activity other than bingo 11 or pull-tab games. 12 * Sec. 17. AS 05.15.150 is amended to read: 13 Sec. 05.15.150. Limitation on use of charitable share [PROCEEDS]. (a) 14 The charitable share that is paid to or retained by a permittee for an 15 [AUTHORITY TO CONDUCT THE] activity authorized by this chapter may only be 16 expended by the permittee for [IS CONTINGENT UPON THE DEDICATION OF 17 THE NET PROCEEDS OF THE CHARITABLE GAMING ACTIVITY TO THE 18 AWARDING OF PRIZES TO CONTESTANTS OR PARTICIPANTS AND TO] 19 political, educational, civic, public, charitable, patriotic, or religious uses in the state. 20 "Political, educational, civic, public, charitable, patriotic, or religious uses" means uses 21 benefiting persons either by bringing them under the influence of education or religion 22 or relieving them from disease, suffering, or constraint, or by assisting them in 23 establishing themselves in life, or by providing for the promotion of the welfare and 24 well-being of the membership of the organization within their own community, or 25 through aiding candidates for public office or groups that support candidates for public 26 office, or by erecting or maintaining public buildings or works, or lessening the burden 27 on government . "Political, educational, civic, public, charitable, patriotic, or 28 religious uses" [, BUT] does not include 29 (1) the direct or indirect payment of any portion of the charitable 30 share paid to or retained by a permittee [NET PROCEEDS] of a bingo or pull-tab 31 game to a lobbyist registered under AS 24.45;
01 (2) the erection, acquisition, improvement, maintenance, or repair of 02 real, personal, or mixed property unless it is used exclusively for one or more of the 03 permitted uses; or 04 (3) the direct or indirect payment of any portion of the charitable 05 share paid to or retained by a permittee [NET PROCEEDS] of a charitable gaming 06 activity, except the charitable share [PROCEEDS] of a raffle and lottery, 07 (A) to aid candidates for public office or groups that support or 08 oppose candidates for public office; 09 (B) to a political party or to an organization affiliated with a 10 political party; or 11 (C) to a group, as that term is defined in AS 15.13.400, or a 12 political group, as that term is defined in AS 15.60, that seeks to influence the 13 outcome of an election. 14 (b) The charitable share [NET PROCEEDS] derived from the activity must 15 be devoted within one year to one or more of the uses stated in (a) of this section. A 16 municipality or qualified organization desiring to hold the charitable share [NET 17 PROCEEDS] for a period longer than one year must apply to the department for 18 special permission , and , upon good cause shown , the department may grant the request. 19 * Sec. 18. AS 05.15.150 is amended by adding a new subsection to read: 20 (c) Notwithstanding (a) and (b) of this section, a dog mushers' association may 21 elect to apply the charitable share realized from activities conducted under this chapter 22 to prizes for contestants in a dog mushers' contest conducted in the following year. 23 * Sec. 19. AS 05.15 is amended by adding a new section to read: 24 Sec. 05.15.155. Required charitable share from activities conducted by 25 permittees. The department shall revoke the permit of a municipality or qualified 26 organization that fails on an annual basis to retain at least the following minimum 27 charitable shares: 28 (1) one and one-half percent of the gross receipts from bingo; 29 (2) seven percent of the 30 (A) gross receipts from pull-tab games not conducted by a 31 vendor; and
01 (B) ideal gross from pull-tab games conducted by a vendor; and 02 (3) 10 percent of the gross receipts from an activity other than bingo 03 or pull-tab games. 04 * Sec. 20. AS 05.15.165(a) is amended to read: 05 (a) An operator shall pay the charitable share [NET PROCEEDS] to the 06 authorizing permittee by check. 07 * Sec. 21. AS 05.15.165(f) is amended to read: 08 (f) An operator may not 09 (1) charge losses resulting from bad checks or uncollectible debts 10 against the gross receipts from the activity or against the charitable share [NET 11 PROCEEDS] due to the authorizing permittee; 12 (2) extend credit to players; 13 (3) employ house players; 14 (4) allow the operator's employees to play a game conducted by the 15 operator at the location where the employee works for the operator. 16 * Sec. 22. AS 05.15 is amended by adding a new section to read: 17 Sec. 05.15.166. Pooling of gross receipts, prizes, and door prizes. (a) An 18 operator that conducts bingo, pull-tab, or other games under this chapter on behalf of 19 two or more permittees may monthly allocate the gross receipts and the total value of 20 the prizes offered or awarded, including the value of door prizes, among all of the 21 permittees whose permits are in use during the month in which the games are 22 conducted. 23 (b) A multiple-beneficiary permittee that conducts bingo, pull-tab, or other 24 games under this chapter may monthly allocate the gross receipts and the total value 25 of the prizes offered or awarded, including the value of door prizes, among all of the 26 holders of the multiple-beneficiary permit during the month in which the games are 27 conducted. 28 (c) An allocation made under 29 (1) (a) of this section shall be based on the number of days of the 30 month that each permit is in play for each type of gaming activity; 31 (2) (b) of this section must be based on a preexisting written agreement
01 between the holders of the multiple-beneficiary permit; 02 (3) (a) or (b) of this section must allocate a permittee's gross receipts 03 at the same rate the total value of the prizes offered or awarded, including the value 04 of door prizes, is allocated; and 05 (4) (a) or (b) of this section may not result in a permittee exceeding the 06 prize limitations of AS 05.15.180. 07 * Sec. 23. AS 05.15.167(a) is amended to read: 08 (a) The bond or security filed under AS 05.15.122(b) must be made payable 09 to the department and must be conditioned upon payment of the amounts due to the 10 department and payment of the charitable share [NET PROCEEDS] due to the 11 authorizing permittee. If the operator fails to make the required payments, the operator 12 forfeits the bond or security to the department. 13 * Sec. 24. AS 05.15.167(b) is amended to read: 14 (b) The amount forfeited under (a) of this section shall be first used to satisfy 15 delinquent fees, interest, and penalties due the department under this chapter. If the 16 bond or security is not exhausted by payment of delinquent fees, interest, and 17 penalties, the department may use the remaining amount to pay the charitable share 18 [NET PROCEEDS] due an authorizing permittee. The total amount available for 19 payment of the charitable share [NET PROCEEDS] shall be prorated among the 20 permittees to whom charitable shares [PROCEEDS] are due from that operator. 21 * Sec. 25. AS 05.15.170 is amended to read: 22 Sec. 05.15.170. Suspension or revocation of permit, certificate, license, or 23 vendor registration. (a) The department may suspend, for a period of up to one 24 year, or revoke a permit, certificate, license, or vendor registration, after giving notice 25 to and an opportunity to be heard by the permittee , gaming manager, or licensee, if 26 the permittee, gaming manager, licensee, or vendor 27 (1) violates or fails to comply with a requirement of this chapter or of 28 a regulation adopted under this chapter; 29 (2) breaches a contractual agreement with a permittee, licensee, or 30 registered vendor; 31 (3) becomes disqualified to participate in charitable gaming as provided
01 in AS 05.15.105; for the purposes of this paragraph, a permittee, licensee, or vendor 02 that is not a natural person is considered convicted if an owner or manager of the 03 permittee, licensee, or vendor is convicted; 04 (4) knowingly submits false information to the department or, in the 05 case of a registered vendor, to a permittee when the vendor knows that the false 06 information will be submitted to the department as part of an application for 07 registration; or 08 (5) gives or acts upon any inside information on the status of the prizes 09 awarded or to be awarded in a pull-tab game. 10 (b) If the department revokes a 11 (1) license or vendor registration under this section, it may prohibit the 12 licensee or vendor from reapplying for a license or vendor registration for a period of 13 not more than five years ; 14 (2) [. IF THE DEPARTMENT REVOKES A] permit under this section, 15 it may prohibit the permittee from reapplying for a permit for a period of not more 16 than one year ; 17 (3) gaming manager certificate, it must revoke the certificate for 18 a minimum of two years and not more than five years; 19 (4) multiple-beneficiary permit, it may not issue a multiple- 20 beneficiary permit to a holder of the revoked permit for the two-year period immediately 21 following the revocation and may refuse to issue a multiple- 22 beneficiary permit for up to five years following the revocation . 23 * Sec. 26. AS 05.15.180(g) is repealed and reenacted to read: 24 (g) Under this chapter, 25 (1) a permittee may 26 (A) have gross receipts in a calendar year of not more than 27 (i) $1,200,000 from pull-tab games, except that a 28 permittee who contracts with an operator may have gross receipts of not 29 more than $600,000 from pull-tab games; 30 (ii) $750,000 from all charitable gaming activities 31 conducted under this chapter other than bingo and pull-tabs;
01 (B) award in a calendar year a maximum of $840,000 in prizes 02 for bingo, except that a permittee who contracts with an operator may award 03 in a calendar year a maximum of $660,000 in prizes for bingo; 04 (2) the holders of a multiple-beneficiary permit may 05 (A) have gross receipts in a calendar year from 06 (i) pull-tab games of not more than $1,200,000 07 multiplied by the number of holders of the multiple-beneficiary permit; 08 (ii) charitable gaming activities other than bingo and 09 pull-tab games of not more than $750,000 multiplied by the number of 10 holders of the multiple-beneficiary permit; 11 (B) award prizes in a calendar year for bingo games of a 12 maximum of $840,000 multiplied by the number of holders of the multiple- 13 beneficiary permit. 14 * Sec. 27. AS 05.15.188(h) is amended to read: 15 (h) If a permittee contracts with a vendor under (a) of this section, the contract 16 must provide that the permittee shall receive no less than 16 [70] percent of the ideal 17 gross [NET]. 18 * Sec. 28. AS 05.15.188(i) is repealed and reenacted to read: 19 (i) The amount required to be paid to the permittee under (h) of this section 20 shall be paid by the vendor to the member-in-charge upon delivery of a pull-tab series 21 to the vendor for sale. The amount required to be paid by the vendor shall be paid by 22 check, and the check may not be drawn in a manner that the payee is not identified. 23 * Sec. 29. AS 05.15.680(b) is amended to read: 24 (b) A person who, with the intent to mislead a public servant in the 25 performance of the public servant's duty, submits a false statement in an application 26 for a permit, certificate, license, or vendor registration under this chapter is guilty of 27 unsworn falsification. 28 * Sec. 30. AS 05.15.690(21) is amended to read: 29 (21) "gross receipts" means the total receipts , excluding local sales 30 taxes collected on the sale of the shares, tickets, or rights, without deducting any 31 prize or expense, from the sale of shares, tickets, or rights connected with
01 participation in any activity permitted under this chapter or the right to participate, 02 including admission, fee or charge, sale of equipment or supplies, and all other 03 miscellaneous receipts; 04 * Sec. 31. AS 05.15.690(23) is amended to read: 05 (23) "ideal gross [NET]" means an amount equal to the total amount 06 of receipts that would be received if every individual pull-tab ticket in a series were 07 sold at face value [, LESS THE PRIZES TO BE AWARDED FOR THAT SERIES]; 08 * Sec. 32. AS 05.15.690 is amended by adding new paragraphs to read: 09 (46) "charitable share" means the percentage of gross receipts or ideal 10 gross paid to or retained by a permittee; 11 (47) "gaming manager" means an individual who manages, controls, 12 or oversees the pull-tab or bingo gaming activities of a permittee and who directly or 13 indirectly receives compensation in any form for that management, control, or 14 oversight. 15 * Sec. 33. AS 05.15.087(b), 05.15.087(c), 05.15.160, 05.15.165(b), and 05.15.690(29) are 16 repealed. 17 * Sec. 34. Notwithstanding sec. 35 of this Act, the Department of Revenue may proceed 18 to adopt regulations necessary to implement the changes made by this Act. The regulations 19 take effect under AS 44.62 (Administrative Procedure Act) but not before January 1, 1999. 20 * Sec. 35. Except for sec. 34 of this Act, this Act takes effect January 1, 1999. 21 * Sec. 36. Section 34 of this Act takes effect immediately under AS 01.10.070(c).