Gaming: other; Internet gaming tax; modify. Amends secs. 14 & 15 of 2019 PA 152 (MCL 432.314 & 432.315).

This bill modifies the tax rates and allocation rules for internet gaming operators in Michigan, specifically excluding Indian tribes from the new graduated tax structure. It establishes a tiered tax system where rates increase from 21% to 29% based on an operator's adjusted gross receipts, with payments due monthly. The legislation also adjusts how these tax revenues are distributed, directing a larger portion to the state fund and a smaller share to the city where the operator is located, while maintaining a minimum revenue floor for cities. Additionally, it clarifies that operators are exempt from other state and local taxes unless covered by specific existing agreements or municipal service fees.