The Pari-Mutuel Levy Act

The Pari-Mutuel Levy Act, C.C.S.M. c. P12 (Assented to November 19, 1996) bilingual version (HTML) Table of Contents Section INTERPRETATION 1 Definitions LICENCE REQUIRED FOR PARI-MUTUEL BETTING 2 Licence required 3-7 Repealed PARI-MUTUEL LEVIES 8 Pari-mutuel levy 9 Collection of levy 10 Remitting levies 11 Interest 12 Repealed PARI-MUTUEL LEVY FUND 13 Pari-Mutuel Levy Fund established 14 Records 14.1 Distributions from Fund 14.2 Information in annual report re Fund 15-17 Repealed RECORDS 18 Records to be kept by operator 19 Audit by authority ENFORCEMENT 20 Levy in trust 21 Assessment by authority 22 Appeal to the King's Bench 23 Recovery of levy from bettor 24 Repealed 25 No obstruction 26 Right to collect levies on the same day 27 Right to inspect 28 Closure of premises 29-32 Repealed GENERAL PROVISIONS 33 Service of documents 34 Levies not public moneys OFFENCES 35 Offence and penalty REGULATIONS 36 Regulations by LG in C CONSEQUENTIAL AMENDMENTS AND COMING INTO FORCE 37-38 Consequential amendments 39 Repeal 40 C.C.S.M. reference 41 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: INTERPRETATION Definitions 1 In this Act, "authority" means the Liquor, Gaming and Cannabis Authority of Manitoba continued under The Liquor, Gaming and Cannabis Control Act ; (« Régie ») "bettor"  means a person who bets on a horse race through the agency of a pari-mutuel betting system; (« parieur ») "Fund"  means the Pari-Mutuel Levy Fund established under section 13; (« Fonds ») "inspector" means a person appointed or designated as an inspector under The Liquor, Gaming and Cannabis Control Act ; (« inspecteur ») "levy"  means a levy under section 8; (« prélèvement ») "licence" means a horse race track operator licence issued under The Liquor, Gaming and Cannabis Control Act ; (« licence ») "minister"  means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of this Act; (« ministre ») "operator"  means a person who operates, conducts or manages a pari-mutuel betting system in connection with the operation of a horse race track or the conduct of a horse race meet; (« exploitant ») "pari-mutuel betting system" means a system of betting on the outcome of a horse race in which all wagers for a race are pooled and held for distribution of the total amount to the winning bettors, less the deductions allowed by law; (« système de pari mutuel ») S.M. 2021, c. 7, s. 10 . LICENCE REQUIRED FOR PARI-MUTUEL BETTING Licence required 2 No person shall operate, conduct or manage a pari-mutuel betting system or receive bets through the agency of a pari-mutuel betting system unless the person holds a valid and subsisting licence. S.M. 2021, c. 7, s. 11 . 3 to 7 [Repealed] S.M. 2021, c. 7, s. 12 . PARI-MUTUEL LEVIES Pari-mutuel levy 8 A person who bets on a horse race through the agency of a pari-mutuel betting system must, at the time the bet is placed, pay a levy to the operator in an amount determined in accordance with the regulations. S.M. 2013, c. 55, s. 68 ; S.M. 2021, c. 7, s. 13 . Collection of levy 9(1) An operator must collect the levy from each bettor at the time the bet is placed. Failure to collect or pay levy an offence 9(2) An operator who neglects or refuses to collect a levy, or who permits or authorizes a person to place a bet, or is party or privy to a person placing a bet, through the agency of the pari-mutuel betting system without paying the levy is guilty of an offence. Amount of uncollected levy to be remitted 9(3) An operator who fails to collect a levy is nevertheless required to remit the amount of the levy under section 10 as if they had collected it. Payments applied first on levy 9(4) Any payment made by a bettor to an operator in respect of the placing of a bet shall be applied first to payment of the levy. S.M. 2021, c. 7, s. 14 . Remitting levies 10(1) An operator must remit levies collected from bettors to the authority within the time period specified by the authority. Exemption 10(2) An operator may, by regulation, be exempted from remitting levies to the authority. 10(3) [Repealed] S.M. 2021, c. 7, s. 15 . Returns 10(4) The operator must provide the authority with a return respecting the levies collected and remitted by the operator. The return must be in a form and contain the information specified by the authority. Extension 10(5) The authority may, by written notice, extend the time for an operator to remit levies and provide a return. S.M. 2005, c. 42, s. 27 ; S.M. 2021, c. 7, s. 15 . Interest 11 An operator who fails to remit levies as required by this Act shall pay interest on the amount not remitted at the following rate: (a) for the period beginning on January 1 and ending on June 30 of a year, the rate is the prime lending rate of the government's principal banker, as the prime rate stood on January 1 of the year, plus 2%; (b) for the period beginning on July 1 and ending on December 31, the rate is the prime lending rate of the government's principal banker, as the prime rate stood on July 1 of the year, plus 2%; or such other rate as may be prescribed by regulation. S.M. 2021, c. 7, s. 16 . 12 [Repealed] S.M. 2013, c. 55, s. 68 ; S.M. 2021, c. 7, s. 17 . PARI-MUTUEL LEVY FUND Pari-mutuel levy Fund established 13(1) The Pari-Mutuel Levy Fund is hereby established for the promotion and support of horse racing in Manitoba. Deposits into Fund 13(2) The authority must deposit into the Fund all levies remitted to it and any interest paid under section 11. Investment income 13(3) Investment income earned on deposits of the Fund accrues to and forms part of the Fund. Separate account 13(4) The authority shall hold the Fund in a separate bank account in a bank or trust company. S.M. 2002, c. 47, s. 30 ; S.M. 2013, c. 55, s. 68 ; S.M. 2021, c. 7, s. 18 . Records 14(1) The authority shall keep the records relating to the Fund required by the minister. Audit 14(2) The Fund shall be audited by the Auditor General or by such other auditor as the Lieutenant Governor in Council may appoint. S.M. 2001, c. 39, s. 31 ; S.M. 2021, c. 7, s. 19 . Distributions from Fund 14.1(1) The authority is to distribute money from the Fund in accordance with written directions from the minister. Directions from minister re distribution 14.1(2) Directions from the minister respecting distributions from the Fund must specify (a) the recipients of distributions; (b) the amount of each distribution or the manner in which the amounts of those distributions are to be determined; and (c) when distributions are to occur. S.M. 2021, c. 7, s. 20 . Information in annual report re Fund 14.2 The authority must include the audited financial statements of the Fund and a detailed statement of all distributions from the Fund in a fiscal year in its annual report. S.M. 2021, c. 7, s. 20 . 15 to 17 [Repealed] S.M. 2021, c. 7, s. 21 . RECORDS Records to be kept by operator 18(1) An operator shall keep the records and books of account, in the form and containing the information, required by the authority. Records to be kept in Manitoba 18(2) An operator shall keep the records and books of account (a) at the operator's place of business in Manitoba; or (b) if the operator has no place of business in Manitoba, at a place in Manitoba approved by the authority. Retention of records 18(3) An operator shall retain a record or book of account required to be kept under subsection (1) for six years. S.M. 2021, c. 7, s. 22 . Audit by authority 19 The authority may audit the records and books of account of an operator. S.M. 2021, c. 7, s. 22 . ENFORCEMENT Levies in trust 20(1) An operator holds all levies collected under subsection 9(1) in trust for the authority. Trust money in separate account 20(2) The authority may, by serving a notice in writing on the operator, require the operator to hold all levies collected under subsection 9(1) in a separate trust account, and the operator shall without delay place the levies in a separate bank account and shall not withdraw or permit the withdrawal of money from the account except as directed by the authority. S.M. 2021, c. 7, s. 22 . Assessment by authority 21(1) The authority may assess the amount of levies and interest to be remitted by the operator if (a) the operator fails to file a return in accordance with section 10; (b) the authority reasonably believes that a return filed by the operator is incorrect or misleading; or (c) the operator fails to collect or remit the levies. Amount of assessment conclusive 21(2) Subject to subsection (5) and section 22, the amount of the assessment is conclusive of the amount of levies required to be remitted by the operator. Notice of assessment 21(3) A notice of assessment shall (a) set out the amount of the assessment and interest; and (b) contain a statement that the operator shall, within 30 days after the date the notice is served, remit to the authority the amount of the assessment and interest or otherwise account for the amount to the satisfaction of the authority. Assessment not affected by irregularity 21(4) An assessment made by the authority shall not be varied or set aside because of any irregularity, informality, omission or technical error. Obligation to pay or account 21(5) The operator shall, within 30 days after the date the notice is served, remit the levies and interest to the extent that they have not accounted for them to the satisfaction of the authority. S.M. 2021, c. 7, s. 22 . Appeal to the King's Bench 22(1) An operator who disputes the amount of an assessment made under section 21 may, within 60 days after service of the notice of assessment, appeal the assessment by application to the Court of King's Bench. Onus 22(2) The onus is on the operator to disprove the assessment. Powers of court 22(3) The Court of King's Bench may make an order affirming, varying or setting aside the assessment under section 21. Recovery of levy 23 The amount of the levy and interest owing by an operator is recoverable by the authority by an action in debt. S.M. 2021, c. 7, s. 23 . 24 [Repealed] S.M. 2021, c. 7, s. 24 . No obstruction 25 No person shall obstruct or hinder, or make a false or misleading statement to, an inspector who is carrying out duties or functions under this Act. S.M. 2021, c. 7, s. 25 . Right to collect levies on the same day 26 If an operator fails to make a remittance or the authority has reason to believe that an operator will fail to make a remittance as required under subsection 10(1), an inspector may (a) without warrant, enter the premises of the operator in which the betting through the agency of the pari-mutuel betting system takes place; (b) collect the levies payable under section 8 issued after the end of each event on the outcome of which bets are placed through the agency of the pari-mutuel betting system or after all of such events are held on that date; and (c) remain on the premises of the operator until the operator has satisfied the authority that the inspector's attendance is no longer necessary. S.M. 2021, c. 7, s. 26 . Right to inspect 27(1) An inspector may, at any reasonable time and without warrant, enter the business premises of any operator, or the premises of any person where the inspector has reasonable and probable grounds to believe that records, books of account or other documents of an operator are kept, (a) to ascertain whether levies under this Act have been, or are being, paid, collected or remitted by any person as required by this Act; (b) to inspect or examine the records, books of account or other documents, record-keeping devices and premises of the operator, for the purpose of ascertaining the number and amounts of bets placed and received during any period and the amount of levies to be collected and remitted by the operator; (c) to ascertain whether the person has made or received bets in respect of which a levy is payable under this Act; and (d) to make such inquiries and inspections of the premises as the inspector reasonably requires for the purposes of this Act; and the person shall, at that time, produce for inspection by the inspector any records, books of account and documents that the inspector may require. Warrant to enter and seize 27(2) A justice who is satisfied by information on oath that there are reasonable and probable grounds to believe that (a) a violation of this Act has occurred or is occurring; and (b) there is to be found in any building, receptacle, vehicle, or place in the province a book of account, record, document or other thing which affords evidence of the violation; may at any time, and when necessary on motion without notice, issue a warrant authorizing an inspector, together with any peace officer on whom the inspector calls for assistance and any other persons named in the warrant, to enter and search the building, receptacle, vehicle, or place for the record, book of account or other document or thing, and to seize and retain it for production in any court proceedings. 27(3) to (7) [Repealed] S.M. 2021, c. 7, s. 27 . S.M. 2021, c. 7, s. 27 . Closure of premises 28 An inspector may enter the premises where a person without a valid and subsisting licence or whose licence is under suspension operates, conducts or manages a pari-mutuel betting system in connection with the operation of a race track or the conduct of a race meeting and close them to the public. S.M. 2021, c. 7, s. 28 . 29 to 32 [Repealed] S.M. 2021, c. 7, s. 29 . GENERAL PROVISIONS Service of documents 33(1) A document that is to be served under this Act may be served (a) on an individual personally; (b) on a corporation by serving one of its directors personally; (c) on a partnership by serving one of the partners personally; or (d) by sending the notice by registered mail addressed to the individual, partner or corporation at the address last known to the authority. Deemed receipt of notice 33(2) A notice sent by mail is deemed to have been received by the person on the second day after the day on which it is mailed. S.M. 2021, c. 7, s. 30 . Levies not public moneys 34 Levies that are paid or payable to an operator or are collected and remitted or to be collected and remitted to the authority on are not public moneys within the meaning of The Financial Administration Act. S.M. 2021, c. 7, s. 31 . OFFENCES Offence and penalty 35(1) Every person who (a) contravenes any provision of this Act; or (b) makes a false statement on any return required to be made under this Act; is guilty of an offence and is liable on summary conviction to a fine of not more than $5,000. or imprisonment for a term of not more than three months, or to both. Onus of proof 35(2) In any prosecution for failure to pay a levy or to collect or remit a levy, the onus of proving that the levy was paid, collected or remitted to the authority, as the case may be, is on the accused. Directors and officers of corporations 35(3) When a corporation is guilty of an offence, a director or officer of the corporation who authorized, permitted or acquiesced in the offence is also guilty of the offence and is liable on summary conviction to the penalty for the offence provided in this section. Liability for actions of another 35(4) In a prosecution for an offence against this Act on the part of an operator, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused while acting in the course of their employment or agency functions. Prosecution within six years 35(5) A prosecution under this Act may be commenced not later than six years after the commission of the alleged offence. S.M. 2021, c. 7, s. 32 . REGULATIONS Regulations by LG in C 36 The Lieutenant Governor in Council may make regulations (a) [repealed] S.M. 2013, c. 55, s. 68 ; (b) [repealed] S.M. 2021, c. 7, s. 33 ; (c) prescribing another rate of interest for the purpose of section 11; (d) to (e) [repealed] S.M. 2021, c. 7, s. 33 ; (f) exempting operators from the requirement to remit levies to the authority; (g) establishing the manner in which the levy payable is to be determined; (h) respecting any matter that the Lieutenant Governor in Council considers necessary or advisable to carry out the purposes of this Act. S.M. 2013, c. 55, s. 68 ; S.M. 2021, c. 7, s. 33 . CONSEQUENTIAL AMENDMENTS, C.C.S.M. REFERENCE AND COMING INTO FORCE 37 and 38 NOTE: These sections contained consequential amendments to other Acts, which amendments are now included in those Acts. Repeal 39 The Pari-Mutuel Tax Act , R.S.M. 1987, c. P12, is repealed. C.C.S.M. reference 40 This Act may be cited as The Pari-Mutuel Levy Act and referred to as chapter P12 of the Continuing Consolidation of the Statutes of Manitoba . Coming into force 41 This Act comes into force on a day fixed by proclamation. NOTE: S.M. 1996, c. 44 came into force by proclamation on April 1, 1997.