Connecticut General Statutes
Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets
Section 12-869. - Assessment of costs to regulate online sports wagering or online casino gaming. State Sports Wagering and Online Gaming Regulatory Fund.

(a)(1) At the commencement of operating online sports wagering or online casino gaming pursuant to section 12-852 in any fiscal year, and on or before September thirtieth in each fiscal year thereafter that such wagering and gaming is conducted, the commissioner shall estimate and assess, after consultation with each holder of a master wagering license under section 12-852, the reasonable and necessary costs that will be incurred by the department to regulate the operation of such wagering or gaming under sections 12-852 and 12-855 to 12-865, inclusive, by each such licensee, (A) in the next fiscal year; and (B) in the case of the initial fiscal year of operating such wagering and gaming, in the current fiscal year.

(2) The estimated costs under subdivision (1) of this subsection shall not exceed the estimate of expenditure requirements transmitted by the commissioner pursuant to section 4-77. The assessment for any fiscal year shall be: (A) Reduced pro rata by the amount of any surplus from the assessment of the prior fiscal year, which shall be maintained in accordance with subsection (d) of this section, or (B) increased pro rata by the amount of any deficit from the assessment of the prior fiscal year.
(3) The assessment under subdivision (1) of this subsection for the holder of a master wagering license issued under section 12-852 shall be reduced by the amount of any licensing fees paid to the department for a license for an online gaming operator, an online gaming service provider and any corresponding key employee and occupational employee affiliated with such holder of a master wagering license during the prior fiscal year.
(b) Each holder of a master wagering license under section 12-852 shall pay to the commissioner the amount assessed to such licensee pursuant to subsection (a) of this section not later than the date specified by the commissioner for payment, provided such date is not less than thirty days from the date of such assessment and no payment shall be due prior to the commencement of wagering and gaming operations by such licensee. The commissioner shall remit to the State Treasurer all funds received pursuant to this section.
(c) (1) There is established a fund to be known as the “State Sports Wagering and Online Gaming Regulatory Fund”. The fund shall contain any moneys required or permitted to be deposited in the fund, including licensing fees transferred by the department under the provisions of sections 12-855 and 12-857 to 12-859, inclusive, and shall be held by the Treasurer separate and apart from all other moneys, funds and accounts. Any balance remaining in said fund at the end of any fiscal year shall be carried forward in said fund for the fiscal year next succeeding. Moneys in the fund shall be expended by the Treasurer for the purposes of paying the costs incurred by the department to regulate online sports wagering and online casino gaming authorized under section 12-852.
(2) The Treasurer shall deposit all funds received pursuant to subsection (b) of this section in the State Sports Wagering and Online Gaming Regulatory Fund.
(d) On or before September thirtieth, annually, the Comptroller shall calculate the actual reasonable and necessary costs incurred by the department to regulate such online sports wagering and online casino gaming authorized under section 12-852 during the prior fiscal year. The Treasurer shall set aside amounts received pursuant to subsection (b) of this section in excess of such actual costs. Such excess amounts shall be considered a surplus for the purposes of subsection (a) of this section.
(e) If the holder of a master wagering license under section 12-852 is aggrieved by an assessment under the provisions of this section, the licensee may request a hearing before the commissioner not later than thirty days after such assessment. The commissioner shall hold such hearing in accordance with the provisions of chapter 54 not later than thirty days after receiving such request, and the decision of the commissioner may be appealed in accordance with the provisions of section 4-183.
(P.A. 21-23, S. 20.)
History: P.A. 21-23 effective July 1, 2021.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets

Section 12-850. - Definitions.

Section 12-851. - Agreements with Mashantucket Pequot Tribe and Mohegan Tribe of Indians of Connecticut re gaming.

Section 12-852. - Master wagering licenses for Mashantucket Pequot Tribe and Mohegan Tribe of Indians of Connecticut.

Section 12-853. - Master wagering license for Connecticut Lottery Corporation.

Section 12-853a. - Online lottery ticket sales fund.

Section 12-854. - Connecticut Lottery Corporation operation of retail sports wagering facilities.

Section 12-855. - Online gaming service provider license.

Section 12-856. - Sports wagering retailer license.

Section 12-857. - Online gaming operator license.

Section 12-858. - Occupational employee license.

Section 12-859. - Key employee license.

Section 12-860. - Key employee or occupational employee and sovereign immunity.

Section 12-861. - Investigations and hearings held by commissioner. Document retention. Subpoenas. Injunctions.

Section 12-862. - Action by commissioner against licensee.

Section 12-863. - Requirements for conducting sports wagering, online casino gaming, and fantasy contests. Electronic wagering platform requirements. Independent review of operations. Advertising restrictions.

Section 12-864. - Prohibited sports wagering.

Section 12-865. - Regulations.

Section 12-866. - Payments to the state based on gross gaming revenue from online casino gaming.

Section 12-867. - Payments to the state based on gross gaming revenue from online or retail sports wagering.

Section 12-868. - Payments to the state based on gross receipts from fantasy contests.

Section 12-869. - Assessment of costs to regulate online sports wagering or online casino gaming. State Sports Wagering and Online Gaming Regulatory Fund.

Section 12-870. - Payments toward minimum contribution pursuant to Mashantucket Pequot memorandum of understanding and Mohegan memorandum of understanding.

Section 12-871. - Contributions to support problem gambling programs.

Section 12-872. - Nonseverability.