Taxes on gambling (TC 44)

A1A.412.

Taxes on gambling (TC 44) consists of taxes levied on gambling and betting stakes. These taxes may be collected either from the gambler as a percentage of his/her stake or from entities providing the gambling service either as a licence fee or percentage of their gross income from gambling. This category is further classified into:

• taxes on government lotteries (TC 441);
• taxes on private lotteries (TC 442);
• taxes on gambling devices (TC 443);
• casino taxes (TC 444);
• race and other sports betting taxes (TC 445); and
• taxes on gambling not elsewhere classified (TC 449).

Includes: Taxes on lottery tickets, poker machines, casinos, racing and football pools.

Excludes: Taxes on individual gains from gambling.

A1A.413.

Taxes on government lotteries (TC 441) consists of taxes on the profits of lotteries, "lotto" games, etc. organised by the government.

Excludes: Revenue share of privately organised lotteries.

A1A.414.

Taxes on private lotteries (TC 442) consists of stamp duties levied on, licences for and share of gross revenue of privately organised lotteries, 'lotto' games, football pools, etc.

A1A.415.

Taxes on gambling devices (TC 443) consists of taxes and licences imposed on clubs for the operation of poker machines and other gambling devices. The licence fee may be assessed as a percentage of gross profits generated by the club's poker machines or as a fixed rate that is dependent on the number and classes of machines operated by the club. These imposts are regarded as taxes (not fees from regulatory services) because of the substantial revenue they generate. A club may be granted a refund in proportion to its expenditure on community welfare.

Excludes: Revenue raised from the issue of bingo permits (classified to taxes on gambling not elsewhere classified (TC 449)).

A1A.416.

Casino taxes (TC 444) consists of licence fees and taxes levied on the holders of casino licences. Taxes and licence fees may be assessed as a proportion of gross profit or according to a fixed rate. The fees are deemed to be taxes, (not fees from regulatory services) because of the substantial revenue they generate.

A1A.417.

Race and other sports betting taxes (TC 445) consists of taxes levied on all forms of racing and other sports.

Includes: On-course and off-course betting; stamp duty on betting instruments; bookmakers’ licences and registration fees; taxes on gross revenue of bookmakers.

A1A.418.

Taxes on gambling not elsewhere classified (TC 449)consists of taxes levied on forms of gambling that cannot be classified to taxes on government lotteries (TC 441), taxes on private lotteries (TC 442), taxes on gambling devices (TC 443), casino taxes (TC 444) or race and other sports betting taxes (TC 445).

Includes: Revenue raised from the issue of bingo permits.