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REPUBLIC OF LATVIA
"LAW "ON GAMBLING AND LOTTERIES" (text with amendments passed until 26.06.2002)
Saeima has adopted and
the President has proclaimed the following law:
Chapter I
General Provisions
1. Article
This law provides for regulations on organization and upkeep of lotteries and gambling and also their restriction, observing the demands of Civil Law (Articles 2281. - 2288.).
2. Article
In Republic of Latvia organization and handling of lotteries and gambling as a type of enterpreneurship can be pursued only with a special permit (license), which is granted only to enterprises that are registered in the Register of Enterprises of the Republic of Latvia.
Participation of foreign investors (except investors from European Union Member States and Associate States) in the fixed capital of enterprises, which organize lotteries and gambling, can not exceed 49%.
If international contracts approved by the Saeima envisage regulations that differ from the ones of this law, the regulations of the international contract must be applied.
(Wording of the 11th November 1999 law, that enters into force on 01.02.2000)
3. Article
A game of lottery and of gambling, as understood in this law, is a game or a bet, that has the nature of a contract of chance and in which the winnings of its participants are fully or partly incidental; a game on a pusher (a machine of physical skill and abilities) where the participant has a chance of winning that depends on the participants dexterity and a lucky chance.
A game of chance, as understood in this law, is not a game in a gaming machine where the only win is an another game in the same gaming machine and also a game in a gaming machine with a property win whose value does not exceed 10 lats (except winnings only in money).
(Wording of the 10th April law, that enters into force on 01.07.1997)
4. Article
The chances of winning and types of prizes (money, goods, securities etc.) are established by lottery plan or gambling rules.
Chapter II
TYPES OF LOTTERIES AND GAMBLING
5. Article
Persons participate in money or goods lotteries by purchasing a ticket or in paying the participation fee in a different way and the lottery organizer as winning money, goods, securities, etc.
6. Article
Lotteries and gambling can be organized by using:
1) a system in which participants of lotteries and gambling fill in lottery or gambling cards and their respective parts hand in the card collection points from where they are delivered in the information collection center;
2) a system in which the number combination chosen by the participants of lottery and gambling is transmitted to the information collection center by means of telecommunications;
3) a system of moment lottery in which it is possible for the participant of a lottery and a gambling game immediately after the purchase of the lottery or gambling card or within 24 hours after the run of the lottery or play of the gambling game to find out the combination of the winning numbers and the prize;
4) a system in which participants of lottery and gambling are offered to purchase merchandise and where the total sum of prizes is equal to the value of merchandise offered.
(As amended with the law of 28.09.95, that comes into force on 25.10.95)
7. Article
In number lotteries (lotto, sport lotto, number lotto) the prize is drawn as the result of the determination of the winning numbers, symbols or other sings or their combinations mentioned in the rules of the game and the prize depends on the sum paid in stakes.
(As amended with the law of 05.06.97, that comes into force on 25.10.95)
71. Article
A game of luck on the telephone is a game of chance whose result is wholly or partly determined by accident and in which its participant by answering a question or in any another way in accordance with the rules of the game participates in it by means of telecommunications and pays the participation fee in accordance with the additional telecommunications service fee that is determined by the organizer of the game.
(Wording of the 11.11.1999 law, that comes into force on 01.01.2000.)
8. Article
Bingo is a game of chance in which the participants participate by using a numeric card or a spreadsheet and their win depends on the total sum of fees and the combination of quested numbers.
9. Article
Totalizator is a game of chance whose result is partly determined by accident and in order to participate in it the player pays a stake on the result of a competition but the amount of the win depends on the total sum of paid stakes.
(Wording of the 10.04.1997, that comes into force on 01.07.97.)
91. Article
Betting as understood in this law is a game of chance whose result is partly determined by accident and in order to participate in it the player pays a stake and agrees with the organizer of the game on the possibility or impossibility of occurrence of some event and the amount of the win depends on the stake paid and also on the index used for the calculation of the win and that has been set before begin of the aforementioned event.
(Wording of 10.04.1997, that comes into force on 01.07.97.)
10. Article
Cylindrical games (roulette) are games of chance in which participants by determining combinations of numbers, symbols or other signs with the help of a rotating device win and the amount of the prize depends on the total sum of stakes paid and the proportion of winnings, which have been determined before the game.
11. Article
A card and dice game is a game of chance in which its participants by laying out certain cards or throwing a certain number on the dice determine the win and its amount.
12. Article
Slot machine game is a game of chance in which its participants with gaming devices automatically determine the win and its amount.
13. Article
(1) In territory of Latvia are allowed only lotteries and gambling mentioned in this chapter.
(2) The exploitation of gambling machines and devices is allowed only if they are marked. Marking, as understood in this law, is the registration, checking and conferment of registered marking signs to gambling machines and devices that are property of licensed enterprises. The order of the marking of gambling machines and devices, the period of the validity of the marking sign and their distributing institution and also the amount of the state tax to be paid for the distribution of the sign is determined by the Cabinet of Ministers.
(3) Licensed enterprises have the right to transfer gambling machines to other enterprises by means of concluding a respective maintenance contract that has been coordinated with the professional association.
(Wording of the 11.11.1999, that enters into force on 01.01.2000.)
Chapter III
GCasino and Gambling houses (Title in the redaction of the law of 13.06. 2002 that comes into force on 01.07.2002.)
14. Article
(Eliminated with the law of 13.06.2002, that comes into force on 01.07.2002.).
15. Article
(1) Casino is a gambling house where cylindrical games (roulette), card (dice) games and slot machine games take place. In one casino must be registered at least three game tables - one of them a roulette table and two cards (dice) games tables.
(2) It is prohibited to install and maintain roulette tables and card (dice) game tables outside of casino.
(As amended with the law of 28.09.95. and 10.04.97, that enters into force on 01.07.97.)
16. Article
A gambling house is a specially set up and established place for the organization of gambling where slot machine games are plaid and at least 10 slot machines are installed.
(Wording of the 13.06.2002. law, that comes into force on 01.07.2002.)
17. Article
Entrance into casinos and gambling houses is allowed only for persons who are at least 18 years old.
(Wording of the 28.09.1995. law with amendments that are made with the law of 13.06.2002, that comes into force on 01.07.2002.)
18. Article
The supply of electricity in casinos and gambling houses must be such as to ensure an uninterrupted and undisturbed course of gambling.
(As amended by the law of 13.06.2002, that comes into force on 01.07.2002.)
19. Article
A casino must have:
1) a video surveillance system - in the room where gambling is organized;
2) a separate room for the cashier's office;
3) at least two exits - an individual one for casino staff and for casino visitors.
(Wording of the 10.04.1997 law, that comes into force on 01.01.98.)
20. Article
(1) Municipalities may name the territories where it is prohibited to organize gambling and the restriction comes into force not sooner that 12 months after the decision has been passed.
(2) Municipalities inform Ministry's of Finance Lotteries and Gambling Supervisory Inspection about the territories where it is prohibited to organize gambling.
(3) Ministry's of Finance Lotteries and Gambling Supervisory Inspection does not issue a license to organize and run gambling in territories where the municipalities have prohibited to do so.
(Wording of the 11.11.1999. law, that comes into force on 01.01.2000.)
Chapter IV
Restrictions of Lotteries and Gambling
21. Article
It is prohibited to organize and run lotteries and gambling if:
1) in the lottery plan or gambling rules are no provisions for prize payment guaranties;
2) in the lottery plan or gambling rules are not foreseen real possibilities to fix the income for the calculation of taxes;
3) total value of winnings for all types of lotteries is less than 45% from total sum of the sale of tickets; total sum of winnings from totalizator, betting or bingo is less than 50% of the total sum of paid stakes; winnings from slot machines (except slot machines of physical skills and abilities mentioned in Article 3 of the law) is less than 80% of the total sum of payments;
4) they inflict a moral harm or endanger person's health;
5) the special license to organize and run lotteries and gambling has been transferred to a third party;
6) rules on the organization of lotteries and gambling are at variance with economical interests of the state;
7) games of chance are organized and run in children, medical or educational institutions; in churches and religious cult buildings; children sanatoriums; libraries, museums and exhibition galleries; production premises; post and bank offices; state authority, supervision and control institutions; in places where mass sport and cultural activities are organized, while they take place;
8) games of chance are organized and run in shops and marketplaces; railway stations; bus stations; airports and sea ports in premises not delimitated with building structures;
9) in gambling participate persons who are not yet at least 18 years old;
10) it is offered to purchase alcoholic beverages or tobacco in order to obtain a prize;
11) the prize of the lottery can be received only after a certain amount of participants has obtained the lottery tickets or the total sum of lottery's proceeds has reached a certain sum;
12) they are organized as a pyramidal game in which the participation fee or invested values after some time gives a win to an indeterminate number of participants;
13) (excluded with the law of 13.06.2002,that comes into force on 01.07.2002.).
(As amended by the law of 28.09.95., 10.04.97. and 05.06.97. and also 11.11.99, that comes into force on 01.01.2000.)
22. Article
(1) In the Republic of Latvia the organization of national lotteries is a state monopoly. National lotteries and games of chance are organized and lottery tickets or game cards are distributed in whole territory of the Republic of Latvia. Winnings of lottery or results of a game of chance are determined by the means of a public drawing or lead.
(2) In national lotteries and gambling the total value of lottery tickets or game cards cannot be less then Ls 100 000.
(Wording of the 28.09.1995. law, that comes into force on 25.10.95.)
23. Article
(1) In local lotteries and games of chance the winnings and the results of the games of chance are determined by means of a public draw or lead, and these games can be organized only in the territory of the respective town, region or local community. The simultaneous organization of a lottery or a game of chance in numerous towns, regions or local communities by the same organizer is not allowed.
(2) The total value of tickets in local lotteries does not exceed 10 000 Ls.
(As amended with the law of 28.09.95, that comes into force on 25.10.95.)
231. Article
(1) In single (non continuous) local lotteries the winnings are determined by means of a public draw, and they must be organized during a public activity and in the place where it happens.
(2) The single local lottery tickets can be distributed only in the place and at the time of the public activity, and the total value of tickets cannot exceed Ls 500.
(3) Winnings of single local lotteries cannot be money.
(Wording of the 11.11.1999. law, that comes into force on 01.01.2000.)
24. Article
(1) Organizers of lotteries and gambling are responsible for:
1) the lawful course of lotteries and gambling;
2) the payment of tax and duty and also other taxes and duties according to the order and amount established by law;
3) competence and professionallity of staff involved in carrying out of lotteries and gambling;
4) immediate hand out of the prize in accordance with the lottery plan and gambling rules.
(2) If organizers of gambling transfer gambling devices - slot machines to other juridical persons for service, the organizers are responsible for the abidance of point 9, Article 21 of this law.
(3) Enterprises or physical persons which organize and run lotteries and gambling without the license of the Ministry's of Finance Lotteries and Gambling Supervisory Inspection or organize and run lotteries and games of chance which are not mentioned in Chapter II of this law are held responsible administratively or are held to be criminally liable as prescribed by the law. The income gained from this illegal activity is entered into the state budget.
(As amended with the law of 28.09.95, 10.04.97. and 05.06.97. and also 11.11.99, that comes into force on 01.01.2000.)
25. Article
Public organizations and their unions and religious organizations may run only single local lotteries, if these lotteries take place during open public activities or in connection with public gathering for the demonstration of artistic values, musical performances or sport activities and if the organizations have applied for and received a permit in accordance with the order established by the Cabinet of Ministers.
251. Article
The organizers of lotteries or gambling identify persons, who buy or exchange for money game chips, tokens or other means of participation in the games for a sum that is equivalent to 1 000 Euro or larger, converted after the currency exchange course established by the Latvian Bank, by asking this data from these persons:
1) name (names), surname;
2) personal ID code (for persons to whom such a code is not given - date of issue of identification document, its number and name of the issuing authority)
(Wording of the 13.06.2002. law, that enters into force on 01.07.2002.)
252. Article
The information about the gambler mentioned in Article 25.1 and documents confirming the transactions done with him/her must be kept by the organizer of lotteries and gambling not less then five years.
(Wording of the 10.04.1997. law, that enters into force on 01.07.97.)
Chapter V
Granting of a License
26. Article
(1) To receive a license for the organization of a lottery or gambling, Ministry's of Finance Lotteries and Gambling Supervisory Inspection must be handed in:
1) an application;
2) a notarially certified copy of the statutes;
3) a copy of the registration certificate issued by the Register of Enterprises;
4) a notice issued by the State Revenue Service about the complete payment of taxes to the budget;
5) information about the person who is responsible for the running of lottery or gambling (an excerpt from the work experience record book, criminal record) confirmed by the manager of the enterprise;
6) the lottery plan or gambling rules;
7) the annual auditorial report proved in accordance with the order established by law and the adjudgment of a qualified auditor with an explanation about the time when the annual report was affirmed and a copy of the current year's full quarter reports - if the enterprise carries out an economical activity;
8) notice from a bank about the amount of paid stock capital (statutory fund) and the adjudgment of an independent expert about the value of the goods invested in the stock capital (statutory fund), - if the enterprise does not carry out an economical activity;
9) if the enterprise has taken a loan to carry out this business activity, - a certificate about the amount of the loan and the envisaged terms of its payment;
10) affirmation of the legality of the money paid and goods invested in the stock capital (statutory fund) based on transaction documents or declaration of economical activity;
11) description of the planned games of chance;
12) a development plan of the enterprise for organization of lottery or gambling, envisaged amount and distribution of income and expenses, amount and expenditure of profit.
(2) In order to receive a license to open a gambling house, casino; organize totalizator or betting in addition to the above mentioned in the Ministry's of Finance Lotteries and Gambling Supervisory Inspection must be handed in a notification from the police institution (office; department) in whose territory it is envisaged to start the activity.
(3) Before commencement of the respective business activity - organization and running of a lottery or gambling a permit must be received from the Ministry's of Finance Lotteries and Gambling Supervisory Inspection and the permit must be handed in the Register of Enterprises.
(Wording of the 28.09.1995. law with amendments made with the 10.04.97. and 11.11.99. and also 13.06.2002. law, that comes into force on 01.07.2002.)
261. Article
In order to obtain a license for the organization of bingo or gambling with slot machines in addition to things mentioned in Article 26 of this law, the following information must be added:
1) description of the types of games;
2) description of slot machines (type, modification, their producer, the date of production);
3) the possible collocation of gambling machines (in town, region, country);
4) amount of a stake;
5) the rate of winnings from the total sum of stakes, warranty of their payment (except for machines of physical skill and abilities mentioned in Article 3 of this law);
6) maximal amount of winnings.
(Wording of the 10.04.1997. law, that comes into force on 01.07.97.)
262. Article
In order to obtain a license for the opening of a gambling house and casino in addition to things mentioned in Article 26 of this law, the following information must be given:
1) description of slot machines (type, modification, their producer, the date of production);
2) the number of gambling tables, their name, types of games;
3) maximal amount of winnings;
4) warranties of payment of winnings;
5) admission fee;
6) equipment location address and permit of the municipality to place them at that address;
7) a copy of the lease (rent) agreement of the premises.
(Wording of the 28.09.1995. law as amended with the law of 13.06.2002, that comes into force on 01.07.2002.)
263. Article
(1) In order to obtain license for the organization of a totalizator or betting in addition to the things mentioned in Article 26 of this law, the following information must be stated:
1) totalizator or betting rules;
2) venue of totalizator or betting;
3) date or time period when the game of totalizator or betting takes place;
4) rate of the participation fee;
5) type of game cards, the order of their hand out and collection;
6) the order in which to apply for prizes and the place where its paid out;
7) the proportion of the total sum of stakes and winnings for each lottery (drawing) in a certain time period;
8) categories of winnings and money distribution among separate categories of winnings.
(2) On totalizator or betting cards must be the name of enterprise who organizes the game, its address, where one can receive the prize and also the rules or formula of the game.
(Wording of the 10.04.1997. law, that comes into force on 01.07.97.)
264. Article
(1) Lotteries and Gambling Supervisory Inspection of Ministry of Finance grants the license in accordance with this law and Regulations of the Cabinet of Ministers.
(2) When granting a license, the possible income of a lottery or gambling and their distribution must be evaluated and also the experience, knowledge and material recourses of the holder of the license.
(3) If the handed in documents do not contain sufficient information to make a decision, Ministry's of Finance Lotteries and Gambling Supervisory Inspection demands the necessary information or documents within 10 days.
(4) The time period from sending of the notification till receiving of the necessary information or documents is not included in calculating the term of consideration of the application.
(5) If the applicant has not submitted the demanded information or documents within 20 days after receiving the notification, the application is sent back to the applicant without examination.
(Wording of the 28.09.1995. law as amended with the law of 10.04.97, that comes into force on 01.07.97.)
27. Article
The license to organize lotteries and gambling is issued not later than 30 days after receiving of the application. Ministry's of Finance Lotteries and Gambling Supervisory Inspection informs Ministry of the Interior and State Revenue Service about the granted licenses.
(As amended with the law of 28.09.1995. and 10.04.97, that comes into force on 01.07.97.)
28. Article
The enterprises, which are included in Register of Enterprises, may receive a license and organize:
1) national lotteries if the stock capital (statutory fund) of the enterprise is not less than Ls 50 000;l
2) local lotteries if the stock capital (statutory fund) of the enterprise is not less than Ls 10 000;
3) games of chance if the stock capital (statutory fund) of the enterprise is not less than Ls 50 000;
(Wording of the law of 10.04.1997, that comes into force on 01.07.97.)
29. Article
(1) When issuing a license the Ministry's of Finance Lotteries and Gambling Supervisory Inspection affirms the lottery plan and gambling rules as well as the person who's directly responsible for the running of the certain lottery or gambling.
(2) The license is granted for a period not longer than 10 years. The enterprise whose license is expired can claim its prolongation. Documents for prolongation of the license must be handed in Ministry's of Finance Lotteries and Gambling Supervisory Inspection following the same order as when receiving the license - not later than 2 months before the expiry of the license. A report about the organization of lotteries and gambling for the period of validity of the license must be annexed.
(3) If during the validity of the license, the organizer wants to change the lottery plan or the gambling rules he must receive a the Ministry's of Finance Lotteries and Gambling Supervisory Inspection permission and confirmation of the lottery plan of the and the gambling rules.
(Wording of the 28.09.1995. .law as amended with the law of 10.04.97, that comes into force on 01.07.97.)
30. Article
The licensor in accordance with its competence has the right to determine and decide whether the offered lottery or game of chance corresponds to the requirements of this law.
31. Article
The licensee may found branches, invest recourses in municipality enterprises or enterprises with foreign capital, which organize and run lotteries and gambling only with the permission from the Ministry' s of Finance Lotteries and Gambling Supervisory Inspection.
(As amended with the law of 10.04.97, that comes into force on 01.07.97.)
32. Article
Another law prescribes the duty for the issue of the license and also the tax on lottery and gambling.
Chapter VI
Refusal to grant the license and annulment of the license
33. Article
(1) Justified refusal to grant the license must be given in written form not later than 30 days from the day the application was received.
(2) The licensor refuses to grant the license:
1) if the enterprises activity violation of laws, Regulations or statutes of the Cabinet of Ministers has been detected;
2) if it has been found that the enterprise is indebted to state or municipal budget;
3) if documents submitted (lottery plan, gambling rules and other documents) by the enterprise for the attainment of the license do not correspond to the provisions of this law and economical interests of the state.
(As amended with the law of 1995, that comes into force on 25.10.95.)
34. Article
Refusal to grant a license; decision to revoke the organizer of lottery or gambling or suspension of gambling, or punishment of the enterprise must be issued in writing, and it may appealed in court.
(Wording of the 10.04.1997. law, that comes into force on 01.07.97.)
35. Article
Ministry's of Finance Lotteries and Gambling Supervisory Inspection has the right to stop the activity of the enterprise, its structural unit or their equipment in accordance with the order established by law till the violation is eliminated, if it is found that the enterprise, which has received the license to organize a lottery or gambling, breaks laws and other normative acts that regulate lotteries or gambling activities, i.e.:
1) continues to organize and run lotteries or gambling if the taxes and duties prescribed by the law have not been paid;
2) brakes regulations stated in the license;
3) brakes the lottery or gambling organization book-keeping order established by the normative acts;
4) (excluded with the law of 13.06.2002, that comes into force on 01.07.2002);
5) in the gambling venue has installed and operates gambling devices which are not registered in the State Revenue Service.
(Wording of the law of 05.07.1997, that comes into force on 01.07.97.)
351. Article
Ministry's of Finance Lotteries and Gambling Supervisory Inspection has the right to annul the issued license, if it is found that the enterprise who received the license to organize a lottery or gambling:
1) in order to receive the license deliberately has stated untrue information in the submitted documents;
2) has not eliminated the violations mentioned in the Article 35 of this law during the specified term;
3) repeats the violations mentioned in the Article 35 of this law;
4) has installed and operates unmarked gambling devices in the venue of gambling.
(Wording of the 10.04.1997. law as amended by the law of 13.06.2002, that comes into force on 01.07.2002.)
36. Article
It is prohibited to grant the license if gambling is connected with organizing and maintenance of such a gambling house, which does not correspond to the order, established by a region, town/city or local community authority.
(As amended with the law of 10.04.97, that comes into force on 01.07.97.)
Chapter VII
The Plan of a Lottery and Rules of Gambling Game
37. Article
(1) The licensee must publish the plan for a national lottery in the journal "Latvijas Vestnesis", but the plan for a local lottery - in a local newspaper.
(2) The lottery plan, gambling rules, totalizer or betting rules must be displayed in the place of sale of lottery tickets or in the venue of totalizator or gambling, and they are to be handed out immediately after the first demand of a gambler (participant).
(Wording of the law of 10.04.1997, that comes into force on 01.07.97.)
38. Article
The following information must be included in the lottery plan and gambling rules:
1) the name and type of a lottery or game of chance;
2) the venue (territory) for the organization of the lottery or game of chance;
3) the order for the organization of a lottery or game of chance;
4) the formula of the game:
a) rate of participation fee;
b) categories of winnings and distribution of money, goods, securities etc. among the respective categories of winnings;
c) proportions of winnings and the total sum of stakes - lottery or gambling sum of payment fee (income), number of winnings and their value;
5) date or time period when a game will be organized;
6) type of lottery tickets or gambling cards, the order of their hand out and collection;
7) order of applying for the prize, its payment or receipt;
8) distribution of categories of winnings and money into separate categories of winnings - in a money lottery; list of winnings (goods) - in a property lottery;
9) the envisaged amount of lotteries or gambling (number, price and amount of sale of tickets or gambling cards) either by series or for a concrete period of time;
10) the envisaged amount of expenditures for lottery or gambling;
11) the envisaged amount and distribution or profit of lottery or gambling;
12) detailed information about totalizators, betting or lotteries and the number and nature of activities connected with them;
13) the order and terms for the examination of complaints of gamblers;
14) the telephone numbers used for games of luck by telephone.
(Wording of the law of 28.09.1995 as amended with the law of 10.04.97. and 11.11.99, that comes into force on 01.01.2000.)
381. Article
(1) Lottery tickets or gambling cards must be typographically printed.
(2) On lottery tickets and gambling cards must be:
1) the name of the enterprise of the organizer of the lottery and gambling;
2) the address where to receive the prize;
3) the last date for receiving the prize;
4) price of lottery ticket or gambling card and fixed stake of a game;
5) lottery plan or gambling rules;
6) number of turn or series or turn and series.
(3) Before receiving a license local lottery and single local lottery tickets must be registered in the territorial institution of the State Revenue Service where the organizer of a lottery is registered as a tax payer, and the samples of the registered tickets must be handed in to the Ministry's of Finance Lotteries and Gambling Supervisory Inspection.
(Wording of the law of 10.04.1997. as amended with the law of 11.11.99, that comes into force on 01.01.2000.)
Chapter VIII
Supervision and Control
39. Article
Supervision and control about how the licensee observes this law, other normative acts, Lottery or gambling Regulations is the task of the Ministry's of Finance Lotteries and Gambling Supervisory Inspection, in accordance with the order established by the Cabinet of Ministers; State Revenue Service institutions in accordance with the order established by the law "On State Revenue Service" and the State Police in accordance with the order established by the law "On State Police".
(Wording of the law of 11.11.1999, that comes into force on 01.01.2000.)
391. Article
(1) Ministry's of Finance Lotteries and Gambling Supervisory Inspection is formed by the Cabinet of Ministers which approves its statues.
(2) The Ministry's of Finance Lotteries and Gambling Supervisory Inspection tasks are the following:
1) to implement state policy in the organization of lotteries and gambling;
2) to license, supervise and control the organizators of lotteries and gambling;
3) to draft projects of normative acts connected with lotteries and gambling;
4) to ensure systematical accountancy and statistic analysis of the lotteries and gambling market.
(Wording of the 10.04.1997. law, that comes into force on 01.07.97.)
40. Article
(1) The licensor in accordance with the order prescribed by the law "Law on Annual Accounts of Enterprises" in the time period stated in Article 66 hands in the Ministry's of Finance Lotteries and Gambling Supervisory Inspection a copy of the annual auditorial report, a report and the auditor's conclusion (if there is one) with the explanation about confirmation date of the annual report.
(2) The licensee within 20 days after the last day of a quarter, in accordance to the order established by the Cabinet of Ministers, submits a report about the organization of lotteries and gambling during the quarter in question.
(Wording of the law of 11.11.1999, that comes into force on 01.01.2000.)
41. Article
(1) Income from the lotteries and gambling fee and tax in accordance with the order established by the law "On Lotteries and Gambling Tax and Fee" is paid into the fixed state budget and into the municipal budget of municipality in whose territory the lottery or gambling is organized.
(2) Income in the special budget is thus divided:
1) 50 % are paid in the fund of the Cultural capital - to finance its supported projects;
2) 50 % are paid to the Latvian Olympic Comitee - to finance its supported programms.
(Wording of the law of 20.06.2001 that comes into force on 01.01.2001.)
Transitional Provisions
(Wording of the law of 10.04.1997. as amended with the law of 13.06.2002,
that comes into force on 01.07.2002.)
1. Until the establishment of the Ministry's of Finance Lotteries and Gambling Supervisory Inspection the Ministry of Finance performs all its functions.
2. Starting from 01.07.2002 slot machines can be installed and operated only in casinos and gambling houses. This limitation does not apply to the slot machines which are property of licensed enterprises, are installed and operated outside casinos and gambling houses and till 30.06.2002 have been registered in Ministry's of Finance Lotteries and Gambling Supervisory Inspections operative information data base on the installment of slot machinees
(Wording of the law of 13.06.2002, that comes into force on 01.07.2002.)
3. Amendments in Articles 13., 15., 19 and 24 and also 16.1, 16.2, 16.3, 19.1 and 19.2 come into force on 01.09.2002.
(Wording of the law of 13.06.2002, that comes into force on 01.07.2002.)
The law comes into force the day of its promulgation.
Saeima adopted the law on 16.06.1994.
The President G. Ulmanis in Riga has proclaimed the law on 02.07.1994
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