Lac Courte Oreilles Law Library
Lac Courte Oreilles Tribal Code of Law.

CMP.1.6.010 Gaming Activities Assessed

(a) There shall be an assessment upon all gaming activities within the exterior boundaries of the Lac Courte Oreilles Reservation except as hereafter specified. Said assessment shall equal ten percent (10%) of the total moneys included within a prize as to all prizes in excess of twenty dollars ($20.00) and ten percent (10%) of the total value of all non-cash prizes when such value exceeds twenty dollars ($20.00). The gaming assessment shall be paid by the party presenting any form of regulated gaming.

(b) Assessments shall be payable within 72 hours of a gaming occasion. Assessments shall be paid to the Gaming Commission or to such other agent as shall be identified by the Tribal Governing Board.

(c) Assessments that are not timely paid shall, after 72 hours, be increased to incorporate a penalty of five percent (5%) and thereafter be increased an additional five percent (5%) per week to a maximum of twenty-five percent (25%).

(d) The following are exempt from assessment:

(1) Games presented by the Tribe itself and/or any instrument of tribal government, including Tribally controlled non-profit corporations.

(2) Single events wherein proceeds are directed to a previously announced charitable purpose and wherein a waiver of assessments is applied for in advance of the event and is granted by the Board

(3) Single events involving no more than eight (8) persons wherein there is no sponsor nor odds favoring only one particular player and individual winnings do not exceed fifty dollars ($50.00).