CHAPTER 112 - GAMBLING - Section 112.01 Definitions - Governing City Requirements

Sep 19, 2026

Chapter 112 establishes city regulations governing lawful gambling. It defines key terms by reference to Minnesota Statutes Chapter 349 and adopts the state law with specified limitations. It sets membership residency requirements for organizations seeking events or licenses, requires certified membership lists with names and current addresses, and imposes a local gambling tax on licensed organizations. The tax equals 3% of gross receipts from lawful gambling, minus prizes actually paid, due monthly by the 25th.

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Section 112.01 Definitions

Section 112.02 Adoption of State Law

Section 112.03 Membership

Section 112.04 Certification of Membership

Section 112.05 Local Gambling Tax

CHAPTER 112: GAMBLING Section 112.01 Definitions 112.02 Adoption of State Law 112.03 Membership 112.04 Certification of Membership 112.05 Local Gambling Tax § 112.01 DEFINITIONS. The words and phrases herein used in this chapter shall have the same meanings and purposes as contained in M.S. Ch. 349, as it may be amended from time to time. (1981 Code, § 960.07) § 112.02 ADOPTION OF STATE LAW. Except as otherwise herein limited and qualified, the city does adopt M.S. Ch. 349, as amended, or as may hereinafter be amended. (1981 Code, § 960.01) § 112.03 MEMBERSHIP. Not less than 30% of the active members of any organization conducting a lawful gambling event or applying for a gambling license shall reside within the city limits of the City of Lake City or within two miles of the corporate limits of the City of Lake City. (1981 Code, § 960.03) § 112.04 CERTIFICATION OF MEMBERSHIP. Any organization making application for a lawful gambling license or the renewal thereof shall, upon giving notice thereof to the city, furnish to the city a membership list, including the names and current addresses of all active members of the organization, certified within 30 days of thepresentment thereof to the city. (1981 Code, § 960.05) § 112.05 LOCAL GAMBLING TAX. Pursuant to the authority of M.S. §§ 297E.02 and 349.213, as they may be amended from time to time, the city does impose a local gambling tax on each licensed organization within the city to cover the costs incurred by the city to regulate lawful gambling. The tax imposed shall be 3% of the gross receipts of a licensed organization from all lawful gambling, less prizes actually paid out by the organization. The tax imposed by this chapter shall be due and payable to the city monthly, on or before the twenty-fifth day of the month succeeding the month in which the taxable sale was made. The organization’s gambling manager shall be responsible for the filing of the monthly gambling tax form with the city on forms prescribed by the city and the payment of the gambling tax herein provided for. The city may prescribe by resolution other matters regarding the collection and payment of the gambling tax. (1981 Code, § 960.09)

FAQs

What does Chapter 112 define, and how are definitions determined?

Chapter 112 states that words and phrases used in the chapter have the same meanings as in M.S. Ch. 349, as amended over time.

How does Chapter 112 handle adoption of state gambling law?

The city adopts M.S. Ch. 349 as amended, subject to limitations and qualifications contained in the chapter, and to amendments made afterward.

What is the local gambling tax rate and what is deducted?

The city imposes a local gambling tax equal to 3% of a licensed organization’s gross receipts from lawful gambling, less prizes actually paid out by the organization.

Sep 19, 2026

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