2019 Massachusetts General Laws
Part I - Administration of the Government
Title II - Executive and Administrative Officers of the Commonwealth
Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.
Section 59 - Gaming Revenue Fund

Section 59. There shall be established and set up on the books of the commonwealth a Gaming Revenue Fund which shall receive revenues collected from the tax on gross gaming revenue received from gaming licensees. The commission shall be the trustee of the fund and shall transfer monies in the fund as follows:

(1) 100 per cent of the revenue received from a category 2 licensee shall be transferred to the Gaming Local Aid Fund established in section 63; and

(2) 100 per cent of the revenue received from a category 1 licensee shall be transferred as follows:

(a) 2 per cent of revenues to the Massachusetts cultural council of which one-quarter of the revenues received shall be dedicated to the organization support program of the Massachusetts cultural council and three-quarters of revenues shall be dedicated to support not-for-profit and municipally-owned performing arts centers impacted as a result of the operation of gaming facilities; provided, however, that funds dedicated to such performing arts centers shall be to subsidize fees paid to touring shows or artists; and provided further, that funding shall be appropriated through a competitive grant process to be developed and administered by the Massachusetts cultural council;

(b) 1 per cent to the Massachusetts Tourism Trust Fund to fund tourist promotion agencies under subsection (b) of section 13T of chapter 23A;

(c) 6.5 per cent to the Community Mitigation Fund established in section 61;

(d) 4.5 per cent to the Local Capital Projects Fund, established in section 2EEEE of chapter 29;

(e) 20 per cent to the Gaming Local Aid Fund, established in section 63;

(f) 10 per cent to the Commonwealth Stabilization Fund established in section 2H of chapter 29; provided, however, that in any fiscal year in which the amount appropriated in line-item 7061–0008 of the general appropriation act, paid from the General Fund, or the amount of unrestricted general government aid paid from the General Fund, including lottery aid distribution to cities and towns as paid from the General Fund under clause (c) of the second paragraph of section 35 of said chapter 10 and the amount of additional funds distributed to cities and towns as additional assistance paid from the General Fund, is less than that of the previous fiscal year, up to 1/2 of the funds otherwise directed to the Commonwealth Stabilization Fund under this section, up to an amount equal to the deficiency between said appropriations for the current and previous fiscal years, shall be transferred to the Gaming Local Aid Fund in addition to the 20 per cent under subclause (e);

(g) 14 per cent to the Education Fund established in section 64;

(h) 9.5 per cent to the Gaming Economic Development Fund established in section 2DDDD of said chapter 29;

(i) 10 per cent shall be credited to the Debt and Long-Term Liability Reduction Trust Fund established in section 2ZZZZ of chapter 29;

(j) 15 per cent to the Transportation Infrastructure and Development Fund established in section 62;

(k) 5 per cent to the Public Health Trust Fund established in section 58; and

(l) 2.5 per cent to the Race Horse Development Fund established in section 60.