2005 California Business and Professions Code Sections 19950-19953 Article 12. Revenues

19950.  (a) All fines and penalties collected pursuant to this
chapter shall be deposited in a special account in the General Fund,
and, upon appropriation, may be expended by the Department of Justice
to offset costs incurred pursuant to this chapter.
   (b) Except as otherwise provided in subdivision (a), all fees and
revenue collected pursuant to this chapter shall be deposited in the
Gambling Control Fund, which is hereby created in the State Treasury.
  The funds deposited in the Gambling Control Fund shall be
available, upon appropriation by the Legislature, for expenditure by
the division and commission exclusively for the support of the
division and commission in carrying out their duties and
responsibilities under this chapter.
19951.  (a) Every application for a license or approval shall be
accompanied by a nonrefundable fee of five hundred dollars ($500).
   (b) (1) Any fee paid pursuant to this section, including all
licenses issued to key employees and other persons whose names are
endorsed upon the license, shall be assessed against the gambling
license issued to the owner of the gambling enterprise.
   (2) (A) The  fee for initial issuance of a state gambling license
shall be an amount determined by the division pursuant to the
schedule in subdivision (c).
   (B) The fee for the renewal of a state gambling license shall be
determined pursuant to the schedule in subdivision (c) or the
schedule in subdivision (d), whichever amount is greater.
   (C) In any year in which a licensee does not pay a fee pursuant to
subparagraph (A) or (B), a licensee shall pay a state gambling fee
which shall be determined pursuant to the schedule in subdivision (c)
or the schedule in subdivision (d), whichever amount is greater.
   (c) The schedule based on the number of tables is as follows:
   (1) For a license authorizing one to five tables, inclusive, at
which games are played, two hundred fifty dollars ($250) for each
table.
   (2) For a license authorizing six to eight tables, inclusive, at
which games are played, four hundred fifty dollars ($450) for each
table.
   (3) For a license authorizing 9 to 14 tables, inclusive, at which
games are played, one thousand fifty dollars ($1,050) for each table.
   (4) For a license authorizing 15 to 25 tables, inclusive, at which
games are played, two thousand one hundred fifty dollars ($2,150)
for each table.
   (5) For a license authorizing 26 to 70 tables, inclusive, at which
games are played, three thousand two hundred dollars ($3,200) for
each table.
   (6) For a license authorizing 71 or more tables at which games are
played, three thousand seven hundred dollars ($3,700) for each
table.
   (d) Without regard to the number of tables at which games may be
played pursuant to a gambling license, if, at the time of any license
renewal, or when a licensee is required to pay the fee described in
subparagraph (C) of paragraph (2) of subdivision (b)  it is
determined that the gross revenues of an owner licensee during the
licensee's previous fiscal year fell within the following ranges, the
annual fee shall be as follows:
   (1) For a gross revenue of two hundred thousand dollars ($200,000)
to four hundred ninety-nine thousand nine hundred ninety-nine
dollars ($499,999), inclusive, the amount specified by the division
pursuant to paragraph (2) of subdivision (c).
   (2) For a gross revenue of five hundred thousand dollars
($500,000) to one million nine hundred ninety-nine thousand nine
hundred ninety-nine dollars ($1,999,999), inclusive, the amount
specified by the division pursuant to paragraph (3) of subdivision
(c).
   (3) For a gross revenue of two million dollars ($2,000,000) to
nine million nine hundred ninety-nine thousand nine hundred
ninety-nine dollars ($9,999,999), inclusive, the amount specified by
the division pursuant to paragraph (4) of subdivision (c).
   (4) For a gross revenue of ten million dollars ($10,000,000) or
more, the amount specified by the division pursuant to paragraph (5)
of subdivision (c).
   (e) The commission may provide for payment of the annual gambling
license fee on an annual or installment basis.
   (f) For the purposes of this section, each table at which a game
is played constitutes a single game table.
19952.  The commission, by regulation, shall establish fees for
special licenses authorizing irregular operation of tables in excess
of the total number of tables otherwise authorized to a licensed
gambling establishment, for tournaments and other special events.
19953.  Nothing contained in this chapter shall be deemed to
restrict or limit the power of any city, county, or city and county
to fix, impose, and collect a license tax.