1.
Introduction
Licensing and regulation
of Casinos and Gaming Houses in Akwa
Ibom State is governed by the Casinos
and Gaming Houses Law Chapter 23, Laws of Akwa Ibom State 2000. By section 1 of the Casinos and Gaming Houses
Law thereof, any person may operate a Casino or Gaming House in Akwa Ibom
State.
2.
Issuance of Licence to
Operate a Casino or Gaming House
The Commissioner of Finance may, upon application and payment of
prescribed fee, issue a licence to any person authorizing such person to:
(a)
Operate
a Casino;
(b)
Operate
a Gaming House; or
(c)
Operate
both a Casino and Gaming House.
3.
Validity of Licence so Issued
Every such licence issued
under the law is valid for a period of twelve (12) months from the date of
issue and may upon payment of the prescribed fee, be renewed for a further
period of twelve (12) months from the date of first issue or the last renewal
thereof: section 2(3) of the Casinos and
Gaming Houses Law.
4.
Discretion of the
Commissioner in the Issuance of Licence.
The issue, renewal, and
refusal to issue or renew a license and the addition to, alteration or
cancellation of any special condition to a licence shall be at the discretion
of the Commissioner.
5.
Non-Transferability of a
Licence
A license shall not be
transferred by any licensee to another person except with the prior approval of
the Commissioner of Finance.
6.
Revocation of a Licence
A license shall be revoked
with or without notice if the Commissioner is satisfied, following a complaint
by the Commissioner of Police, that
the license should be revoked, or if in any criminal proceedings the court so
orders. Indeed, a license may be revoked with or without notice by the
Commissioner for breach of any special condition.
7.
Fees, Levies and Tax for
every Licence
By section 7 of the Casinos and Gaming Houses Law, every licensee
operating a Casino in Akwa Ibom State shall pay a fee to be known as Casino Revenue Fee. The ratio of Casino
Revenue Fee for the time being shall be N480,000.00
(Four Hundred and Eighty Thousand
naira) per annum.
Similarly, every licensee
operating a Gaming House in Akwa Ibom State shall pay a fee to be known as Gaming House Fee. The ratio of Gaming House Fee for the time being shall
be N120,000.00 (One Hundred and Twenty Thousand naira) per annum.
The prescribed fees shall
be deemed to be debts owed to the Government of Akwa Ibom State and shall be
recoverable as such by and payable to, the State
Board of Internal Revenue in the manner prescribed by law.
Another relevant provision
which corroborates section 7 above
is section 9 thereof. By the latter
provision, there shall be levied in respect of every Casino ad valorem tax at the rate of fifteen per cent (15%) of the gross takings of each day which shall be paid over to
the State Board of Internal Revenue at such times as the Commissioner may
prescribe and it shall be the duty of every licensee to keep separate books of
account for this purpose in such form and manner as the Commissioner may from
time to time prescribe.
Mention must also be made
of section 19 of the Law which makes
certain mandatory provisions regarding deposit to be made as security for
payment of taxes, fees and winnings. According to this section, every person
applying for a licence to operate a Casino or Gaming House shall at the time of
application:
(a)
In
respect of a Casino, make a cash deposit or furnish a banker’s guarantee in the
sum of N1,000,000.00 (One Million Naira);
(b)
In
respect of a Gaming House, make a cash deposit or furnish a banker’s guarantee
in the sum of N500,000.00 (Five Hundred Thousand naira).
8.
Daily and Monthly Returns
of Gaming, Wagering and Betting.
Section 10 of the law states that in
the forenoon of each day a licensee shall deliver to the Commissioner in such
form as the Commissioner may prescribe; a return of the previous day’s gaming.
In similar vein, on or before the seventh day of each month, the licensee shall
deliver to the Commissioner, in such form as the Commissioner may prescribe, a
summary of the daily returns showing the gross revenue of the previous month.
9.
Persons Answerable for
Fulfilling Requirements and Liable for Payment of Tax and Penalties.
It is pertinent to draw
attention to the provisions of section
13 of the Law. That section provides that every licensee shall be answerable
and where the licensee is a body corporate, every Director, Manager, Secretary
and Chief Officer thereof shall be jointly and severally answerable for doing
all acts, matters and things which are required to be done under or by virtue
of the Law for the assessment and imposition of tax; and every licensee and the
said officers shall also be jointly and severally liable for the payment of
taxes and penalties imposed under the law.
10. Power of Inspection by a Police Officer
Under section 14 of the Law, a Superior Police Officer in uniform or any
other person authorized in that behalf by the Commissioner in writing and upon
production on demand of the written authority, may at any time enter a Casino
or Gaming House and carry out inspection.
Where during such
inspection the police officer or other person authorized in that behalf
reasonably suspects that the Casino or Gaming House is not being kept in
accordance with the conditions prescribed by or under this Law, he may without warrant
search the Casino or Gaming House.
Where upon searching the
Casino or Gaming House pursuant to the foregoing, such Police Officer or other
person discovers that the Casino or Gaming House is being operated in
contravention of the conditions prescribed by or under this law, he shall seal
of the Casino or Gaming House pending the prosecution in a court of law of the
person who operates the Casino or Gaming House.
11. Delegation of Functions
Lastly, the Commissioner
may subject to such conditions as he may think fit, delegate any functions
(other than the function of making regulations) conferred on him by the Casinos and Gaming Houses Law to the
State Board of Internal Revenue.
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