Unofficial translation
Adopted by Saeima on June 16,1994
Text with amendments done until 07.12.20019
LAW OF THE REPUBLIC OF LATVIA ON LOTTERIES
AND GAMBLING TAX AND FEE
1. Companies, which in accordance with the law have received a license to organize and run lotteries and games of chance, pay a lottery and gambling tax.
2. A state fee is payable for the special license to organize and run games of chance, the amount of which is:
1) for the organization and operation of slot machines, bingo, roulette, cards and dice games:
a) for issuance of the special license - Ls 300 000,
b) for prolongation of the special license - Ls 50 000,
c) for yearly re-registration of the special license - Ls 50 000 for each year;
2) for the organization and operation of the totalizator and betting:
a) for issuance of the special license - Ls 30 000,
b) for prolongation of the special license - Ls 30 000,
c) for yearly re-registration of the special license - Ls 30 000 for each year;
3) for the organization and operation of games of chance on the telephone:
a) for issuance of the special license - Ls 10 000,
b) for prolongation of the special license - Ls 10 000,
c) for yearly re-registration of the special license - Ls 10 000 for each year.
The yearly re-registration of the special license is to be done starting from the year after the issuance or prolongation of the license.
When receiving, prolonging or re-registering the special license, a check must be shown that certifies the paying of the state fee.
(Wording of the law of 22.11.2001, that comes into force on 08.12.2001)
3. The object of the gambling tax is the gambling organizator - an enterprise, gambling venue location and gaming equipment. The tax is collected from each equipped or installed gambling venue for each calendar year in accordance with the following rates:
1) roulette (cylindrical game) - for each table that is connected to the rotating device of roulette - Ls 16 500;
2) cards and dice games - for each table - Ls 4 000;
3) bingo (up to 100 seats) - Ls 11 000;
4) bingo (up to 200 seats) - Ls 16 500;
5) bingo (up to 300 seats) - Ls 22 000;
6) bingo ( more than 300 seats) - Ls 33 000;
7) totalizator or betting - Ls 30 000;
8) video games and mechanic slot machines - for the playing place of each machine - Ls 600.
(As amended by the law of 4.03.97, law of 05.08.99 and 22.11.2001 that comes into force on 0102.2002)
4. (excluded with the law of 22.11.2001, that comes into force on 01.01.2002)
5. The gambling tax shall be calculated each month for each gambling place of each slot machine and each game table in each place where gambling is carried out, including the month when the slot machine or game table was installed or dismantled, as 1/12 from the amount of fees mentioned in Article 3.
If during the calendar month the slot machine or game table has been moved to an another gambling place where gambling is directly carried out, in that month the fee is calculated proportionally for every such place.
(Wording of the law of 22.11.2001 as stated in the law of 01.02.2002)
6. The lotteries organizer pays a state fee for the issuance of a special license in the following amount:
1) for national lotteries - for each calendar year - Ls 10 000;
2) for local lotteries - for each calendar year - Ls 500;
3) for national instant lotteries - for each draw - Ls 6 000;
4) for local instant lotteries - for each draw - Ls 500;
5) for single local lotteries - for each draw - Ls 25.
(Wording of the 28.11.1999 law as amended by the law of 05.08.99 and 22.11.2001, that comes into force on 01.01.2002)
7. The object of the lottery tax is the income from ticket sales.
The lotteries tax is calculated from ticket sales in accordance with the following rates:
1) lotteries - 8%;
2) instant lotteries - 10%.
(As amended with the law of 05.08.99, that comes into force on 01.10.99.)
8. Non-profit organizations, their associations and religious organizations are exempt from the state fee for the issuance of the special license and lotteries tax if they organize only single local lotteries as provided in the law.
9. Gambling that is organized in means of transportation of international routes is exempt from the gambling tax if only registered passengers can use the gambling hall.
10. The gambling tax is payable every month as 1/12 of the total yearly tax rate.
Gambling tax for games of chance on the telephone is payable every month in proportion with the income of the income from the organization of the games of chance on the telephone.
Lotteries tax is payable every month in proportion with the income from the sale of the tickets.
The lotteries and gambling tax for the relevant month is paid until the 15th of the next month (the 15th included).
Lotteries and gambling organizers during 15 days after the end of a quarter submit to the State Revenue Service the lotteries and gambling tax report with the calculated lotteries and gambling tax for the quarter in question. The Cabinet of Ministers approves the report forms and order of their submittal.
(Wording of the 22.11.2001. law, that comes into force on 01.01.2002)
11. The tax is to be paid in lats (Ls).
12. Revenues from lotteries and gambling fee [payment for the special license] are paid in the special budget and are to be used in the order prescribed by the law "On lotteries and gambling".
75% of revenues from the gambling tax are to be paid in the special budget mentioned in the first part of this article, but 25% - in the budget of the municipality in whose territory the gambling is organized.
Revenues from the national lotteries tax are to be paid in the special budget mentioned in the first part of this article, but revenues from local lotteries tax - in the budget of the municipality in whose territory the lottery is organized.
(Wording of the 20.06.2001. law, that comes into force on 01.01.2002)
13. If the object of the lotteries and gambling tax is being hidden or false information is being provided, the State Revenue Service in accordance with the normative acts shall disputelessly recover the whole amount payable for the object as well as a 100% penalty from the payable amount for the central budget and in case these violations are repeated whithin 3 calendar years from the first violation - 250%.
(As amended with the law of 11.11.99, that comes into force on 01.01.2000)
14. If a company has delayed a tax payment term, then a delay penalty of 5% from the amount not paid shall be calculated for each day of delay. If the payment is delayed for more than 30 days, the State Revenue Service arrests company's operations in organizing and running lotteries and gambling and proposes to annul the license.
If the special license is annulled, the tax paid for its issuance shall not be refunded.
(Wording of the 28.09.1995 law, that comes into force on 25.10.95)
1. In accordance with the order prescribed in the law "On lotteries and gambling" the re-registration of the and the state fee mentioned in Article 2 of this law for the issuance of the special license is to be paid till 31. December of 1994.
2. Article 6. Point 5. does not apply to those enterprises, that until the date of entry into force of this law have received the special license for organization of single local lotteries, until this license is in force.
(Wording of the law of 22.11.2001 that comes into force on 01.01.2002).
The law comes into force on 01.01.1995
The law was adopted in Saeima on 16.06.1994.
President G. Ulmanis on 2. July 1994.