Delta Casino and Gaming Machines (management) Law

DELTA CASINO AND GAMING MACHINES (MANAGEMENT) LAW

1. Citation. This Law may be cited as the Delta Casino and Gaming Machines (Management) Law.

2. Interpretation. In this Law- “appropriate authority” means the member of the Government of the State for the time being responsible for fiscal policy; “Board” means the State Board of Internal Revenue; “casino” means any building or part of a building in respect of which a licence has been issued and to which members of the public authorised by the licensee have access for the purpose, among other things, of playing such prescribed games of chance in such building or part of a building; “company” means a company formed and registered under the Companies and Allied Matters Act, 1990; “gaming machine” means a machine by the use or operation of which a game of chance is played by the means of the insertion therein of a coin or any other form of a legal tender in current use in the Federal Republic of Nigeria, and shall include “Roulette” and “Black Jack”, or such other machines; “Governor” means the Governor of the State; “licence” means a licence issued to any person or company in accordance with the provision of this Law; “senior police officer” has the meaning assigned to it under the Police Act; “State” means Delta State of Nigeria; “tax” means casino and gaming machine revenue tax imposed by this Law.

3. Power to issue, renew, etc., licence. [Form A. First Schedule.] (1) The appropriate authority may, upon application made in the prescribed form, issue to any company or person a licence for the establishment, management and operation of a casino and/or gaming machines in the State subject to the provisions of this Law. (2) Nothing in the Criminal Code Law or any other law of the State, relating to gaming, wagering, lottery or betting, shall apply to any casino or gaming machine in respect of which, or to any company to which a licence has been issued under this Law. (3) Licences shall be in such form as may be prescribed and shall be subject to such special conditions as the appropriate authority may impose from time to time. (4) The appropriate Authority may upon application renew any licence at Such intervals from the date of the first issue or the last renewal thereof as may be prescribed under this Law. (5) The issue, renewal, refusal of any licence, and the addition to, alteration or cancellation of any special condition shall be at the discretion of the appropriate authority, who shall not be required to assign any reason for such issue, renewal, refusal, addition, alteration or cancellation. (6) A licence shall not be transferred by any licensee to another person or company except with the approval of the appropriate authority. (7) Each gaming machine operated by proprietors shall be registered and licensed and the licence shall bear the manufacturer’s number and the location of the said machine. (8) A register showing the list of gaming machines operated in the State in which the movement of each gaming machine shall be recorded shall be opened and maintained by the appropriate authority. (9) Gaming machine proprietors shall keep the appropriate authority informed of all movements of machines and amend the licence of each machine moved, at a fee of N200.00. (10) Notices or signboards shall be prominently and permanently installed where gaming machines are operated. (11) Annual licence fees shall be paid in respect of each casino and in respect of each gaming machine as specified in the First Schedule hereto. [First Schedule.]

4. Display of licence. (1) Originals of licences issued under this section shall be prominently displayed in the casino in respect of which it is issued. (2) For the avoidance of doubt, it is hereby declared that only the originals of licences shall be displayed in casinos. (3) The police shall have powers to confiscate photostat or other copies of licences displayed in casinos. (4) Any person who displays photostat or other copies of licences in casinos or on gaming machines shall be guilty of an offence and shall tie liable on conviction to a fine of one thousand naira or to imprisonment for two years or to both.

5. Power to revoke licence. A licence may be revoked- (a) if, upon complaint made to the appropriate authority by the Commissioner of Police for the State, the appropriate authority is satisfied that the licensee has failed to comply with any of the requirements of its licence, or the provision of this Law or any regulations made hereunder; (b) if the appropriate authority is satisfied that it is in the public interest to do so; or (c) if, in any criminal proceeding however arising, the court recommends to the appropriate authority that the licence be revoked.

6. Casino to be operated only as a proprietary club. (1) A casino shall be operated only as a proprietary club of the licensee and the provisions of the schedule to this Law shall have effect in relation to every such club. (2) The appropriate authority may from time to time with the approval of the Executive Council, by order add to, alter or revoke any of the provisions of the schedule to this Law.

7. Notice of licence, etc., to be displayed in casino. A notice that a casino, in respect of which a licence has been issued under this Law, shall be prominently displayed in the casino, and the notice shall include reference to games of chance authorised under the licence, the maximum percentage of commission to be deducted in play, and the odds to be paid, as the case may be.

8. Power to enter and search premises. Any senior police officer not in uniform may at any time in the course of play in any casino enter upon and search the premises so as to ascertain whether or not the casino is being operated in accordance with the terms of the licence issued in respect thereof and the provisions of this Law.

9. Offences against certain provisions in Part 2. (1) Any person who, not having been issued with a licence under this Law, falsely represents in any manner or form whatsoever that he has such licence, shall be guilty of an offence and shall be liable on conviction- (a) in the case of an individual or individuals, to a fine often thousand naira or imprisonment for two years, (b) in the case of a body corporate, to a fine of twenty thousand naira. (2) Any landlord who- (a) uses or knowingly causes or permits to be used his premises of any part thereof as a casino in respect of which a licence has not been obtained in accordance with the provisions of this Law; or (b) installs, uses or operates or knowingly causes or permits to be “installed, used or operated any gaming machine in respect of which the prescribed fee has not been paid, shall be guilty of an offence and on conviction shall be liable to a fine of ten thousand naira or to imprisonment for two years or to both such fine and imprisonment.

10. Casino tax. (1) There shall be imposed upon every casino operating in the State a tax to be known as Casino Tax. (2) The rate of casino tax for the time being shall be N100,000.00 per annum. (3) The tax due and recoverable from a licensee for each financial year shall be payable in advance and in one single instalment not later than the 1st day of January of the relevant year or, where under any special arrangement the appropriate authority gives his approval to that effect, by instalments at the rate of N25,000.00 per quarter payable in advance and commencing not later than 31st day of December of the relevant year.

11. General offences and penalties. (1) Any licensee who contravenes or fails to comply with any of the provisions or any regulations made under the provisions of this Law shall be guilty of an offence and shall be liable on conviction to a fine of fifty thousand naira for a first offence arid a fine of one hundred thousand naira for any second or subsequent offences. (2) Any director, secretary, manager, other employee or agent of a licensee, who without reasonable cause does or omits to do anything as a party to such contravention, shall be guilty of an offence and shall be liable on conviction to a fine of five hundred naira or imprisonment for two years or to both such fine and imprisonment for any second or subsequent offences. (3) Without prejudice to section 9 of this Law, any person who without a licence uses any place, building or part of a building tor the purpose of playing, any games of chances shall be guilty of an offence and shall be liable on conviction to a fine of ten thousand naira or two years’ imprisonment or both. (4) The appropriate authority reserves the right to impound and dispose of, by auction sale, any machine operated without a licence.

12. Power to make orders or regulations. The appropriate authority may from time to time with the approval of the Governor- (a) by order, add to, alter or revoke any of the provisions of the schedule to this Law; and (b) make regulations providing for any matter which appears to him to be necessary for the purpose of giving effect to the provisions of this Law.

13. Application for licence. (1) Every applicant for a licence to establish or operate a casino shall submit to the appropriate authority with every application, the types of games proposed for the casino and the rules for the games. The rules include the maximum percentage of commission to be deducted in play and the odds to be paid. (2) The appropriate authority may approve or reject any game or rules So submitted or approve them subject to such amendments as he may consider necessary.

14. Forms of licence. (1) A casino licence issued under the provisions of this Law shall be in accordance with Form B in the Second Schedule hereto. [Form B. Second Schedule.] (2) A gaming machine licence under the provisions of this Law shall be in accordance with Form C in the Second Schedule hereto. [Form C. Second Schedule.]

15. Conditions of the licence. Every licence shall be subject to the following conditions in addition to such other conditions as may be endorsed thereon- (a) all games shall be played in accordance with the rules approved by the appropriate authority and the licensee, shall, on application supply a copy of such rules free of charge to any player; (b) no premises other than the premises specified in the licence shall be used for the purpose of playing any games approved by the appropriate authority under this Law; (c) the receipt for payment of the licence fee and the original licence shall be prominently displayed in a conspicuous place in the casino and gaming machines; (d) the maximum percentage of commission that may be taken by a licensee on prescribed games on casino shall be twenty-five percent and the maximum odds that may be paid shall be, where applicable, 35-1 in roulette and evens in other games; (e) a licensee shall make adequate arrangements, with the police for security and the prevention of fraud on players in the casino and shall on request at any time, in the course of play, permit any senior police officer not in uniform to enter the casino; (f) every gaming machine shall be registered by the appropriate authority who shall assign a registration number thereto, and such registration number shall be boldly inscribed on the machine by the licensee.

16. Reserve fund to be kept by licensee. Every licensee shall keep in respect of each casino such minimum reserve fund as may be prescribed by the appropriate, authority in his licence. Schedule 1 DELTA CASINO AND GAMING MACHINES (MANAGEMENT) LAW [Section 3 (i) and (ii).] FORM A Application for a Casino Licence We hereby apply for the grant of a casino licence under section 3 (1) of the Delta Casino and Gaming Machine (Management) Law, and furnish the following particulars:

2. Registered address of the company/applicant.

3. b antes and addresses of the directors, treasurer, manager and secretary of the company in respect of which a licence Is being sought.

4. Is the company already formed and registered under the Companies and Allied Matters Act? If so, attach certified true copy of certificate of registration and give details of its registered address, its capital structure and paid-up capital.

5. Name under which it is proposed to establish and operate the casino.

6. Types of games proposed of the casino.

7. Copy of the rules for the game is attached herewith.

8. The proposed address or addresses of the premises at which the casino is to be operated.

9. Date of issue-and expiry of any previous licence and the addresses of premises approved in such licence.

10. period for which a licence is desired. We, ....................................... declare that the information given by us above is true and correct in every particular. GIVEN under our hands this..........................................day of............................, 20 ................ ................................. Signature of applicant Date:..................................... To Permanent Secretary, Ministry of Finance and Economic Planning, Asaba. Rates of Fees on Gaming Machines and Casino

1. Rates of fees for casino gaming machines shall be N1,000 per machine per month or N12,000 per annum per machine. There shall be no restriction on the number of gaming machines that shall be registered by proprietors.

2. The rate of casino licence fees per annum for the time being shall be N25,000.

3. The above rates shall be payable in advance on an annual basis or in such other manner as the appropriate authority may from time to time direct. Schedule 2 DELTA CASINO AND GAMING MACHINES (MANAGEMENT) LAW [Section 14] CASINO AND GAMING MACHINES (MANAGEMENT) LAW FORM B Casino Licence No.: ............................................................................................................................................. (Name): ................................................................................................................................. (Address): ............................................................................................................................ is hereby licensed to establish and operate a casino at the following premises and such other place or places to be registered with the Board of Internal Revenue. (a) ........................................................................................... (b) ........................................................................................... (c) ............................................................................................. (d) ...........................................................................................

2. The games authorised under this licence are as follows (a) ........................................................................................... (b) ........................................................................................... (c) ............................................................................................. (d) ...........................................................................................

3. This licence is subject to the provisions of the Delta State Casino and Gaming Machines (Management) Law 1996 and to the conditions endorsed hereunder- (a) ........................................................................................... (b) ........................................................................................... (c) ............................................................................................. (d) ...........................................................................................

4. The Licence expires on the.................................................................................,

20............. Tax Paid N ........................................................... Commissioner for Finance and Economic Planning Date: .................................................................... FORM C [Section 14 (2)] Gaming Machine Licence No.: .................................................................................................................................... (Name): .................................................................................................................................... (Address): ....... ......................................................................................................................... is hereby licensed to operate the gaming machine described in the following schedule. Make of Machine: ............ ........................................................................................................... Registration No: ........................................................................................................................

2. This licence is subject to the provision of the Casino and Gaming Machines (Management) Law and to the conditions endorsed hereunder- (a) ................................................................................................................................. (b) .....................................................................................................................

3. The Licence expires on the........................................................................................

4. Tax paid N.............. ......................................................................................................... Commissioner for Finance and Economic Planning Date: ....................................................................