Racino Fiscal Note, 10-17-2011

8/3/2019 Racino Fiscal Note, 10-17-2011

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Consolidated Fiscal Note -2011M12 SessionBill #: H9000-0 Complete Date: 10/17/11Chief Author: HACKBARTH, TOMTitle: GAMING MACHINE PRQV MOD (RACINO)

Fiscal Impact Yes NoState XLocal XFee/Departmental Earnings XTax Revenue X

Agencies: Lottery (10/17/11)Human Services Dept (10/14/11)Education Department (10/11/11)Minnesota Management & Budget (10/17/11)

Public Safety Dept (10/14/11)Raci ng Commission (10/17/11 )Lawful Gambling (10/17/11)Revenue Dept (10/17/11)

This table reflects fiscal impact to state government. oca government Impact is reflected Inthe narrative only.Dollars (in thousands) FY11 FY12 FY13 FY14 FY15Net ExpendituresNew Fund 0 9,942 27,592 35,819

! Human Services Dept 0 106 405 634Minnesota Management & Budget 0 9,735 26,803 34,583Lawful Gambling 0 101 384 602General Fund I 0 438 337 337Revenue Dept 01 18 I 4 4i Public Safety Dept 420 333 333Misc Special Revenue Fund 0 (8) (8) (8) (8 )Lawful Gambling 0 (8) (8) (8) (8 )I Building Construction - Bonded Fund 0 78,666 146,667 94,667Minnesota Management & Budget 0 78,666 146,667 94,667Miscellaneous Agency Fund 6,800 24,600 34,600RaCing Commission 6,800 24,600 34,600RevenuesNew Fund 0 20,205 76,721 120,332Human Services Dept 01 5 21 32Lawful GambllnqLotterv - __.__1QL~OO 76,700 120,300General Fund (334) I 2,066 8,566 12,666Lawful Gambling (334) (334) (334) (334)Lottery 2,400 8,900 13.000Misc Special Revenue Fund 0 (8) (8) (8) (8)Lawful Gambling 0 (8) (8) I (8) (8)BuildingConstruction _Bonded Fund ; 0 78,666 146,667 94,667Minnesota Management & Budget 0 78,666 146,667 94,667Environmental Trust Fund 1,600 6,000 8,600Lottery 1,600 6,000 8,600Miscellaneous Agency Fund 6,800 24,600 34,600Racing Commission 6,800 24,600 34,600Net Cost NewFund 0 (10,263) (49,129) (84,513)Human Services Dept I 0 101 384 602Minnesota Management & Budget 0' 9,735 26,803 ! 34,583Lawful Gambling 0 101 3 84 602Lottery (20,200) (76,700) (120,300)General Fund _ . 334 (1,628) (8,229) (12,329)

I Revenue Dept 0 18 4 4Lawful Gambling i 334 I 334 I 334 334 'Lottery (2,400) (8,900) (13,000)Public Safety Dept 420 333 333Misc Special Revenue Fund a 0 0 0 aLawful Gambling 0 0 0 0 0Building Construction -Bonded Fund 0 a 0 0Minnesota Management & Budget 0 0 0 0Environmental Trust Fund (1,600) (6,000) (8,600)Lotterv (1,600) (6,000) (8,600)Miscellaneous Agency Fund O 0 0Racing Commission I I a 0 0

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Total Cost to the State I 01 334 / (13,491)1 (63,358) I (105,442) 1FY11 FY12 FY13 FY14 FY15Full Time Equivalents

New Fund 0.00 0.00 0;25 0.50Human Services Dept 0.00 0.00 0.25 0.50GeneralFund 3.00 3.00 3,00Public Safety Dept 3.00 3.00 3.00MiscSpeciaJ Revenue Fund 0,00 0.00 0.00 0;00 0,00Lawful Gamblina 0.00 0.00 0.00 0.00 0.00

I Total FTE 0.00 0.00 3.00 3.25 3.50Conso lid ate d EBO CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: LISA BARNIDGEDate: 10 /17 /11 Phone: 651-201-8032

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Fiscal Note - 2011-12 SessionBill #: H9000-0 Complete Date: 10/17/11Chief Author: HACKBARTH, TOMTitle: GAMING MACHINE PROV MOD (RACINO)


Age nc y N am e : LotteryThi bt fI f I ' t L t ' t ' fl t d i th fS ta ere ects isca Impact 0 sta egovernmen , oca covernmen imoac IS re ec e In e narra iv e only,Dollars (in thousands) FY i1 FY12 FY13 FY14 ! FY15Expenditures I i- - No Impact--Less Agency Can Absorb _

-- No Impact --Net..Expenditures-- No Impact --RevenuesNew Fund 20,200 76,700 120,300

I General Fund 2,400 8,900 13,000i Environmental Trust Fund 1,600 6,000 8,600Net Cost ,New Fund i (20,200) (76,700) (120,300)

General Fund (2,400) (8,900) (13,000)Environmental Trust Fund I (1,600) (6,000) (8,600)

[ Total Cost to the State ! (24,200) (91,600) (141,900)FYi1 FY12 FY13 FY14 FY15Full Time Equivalents

-- No Impact --Total FTE ___ ~_~l ____ ,,~ _______ ..

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Bill DescriptionThe bill authorizes the Minnesota State Lottery to place electronic gaming machines at the state's two racetracks.It also establishes a new "Minnesota First Fund" that will fund stadiums for the Minnesota Vikings and S1.PaulSaints and increased payments to school districts. The fund wifl receive its income from a tiered in-lieu-of fee onthe gaming machines. The fee varies from 25 percent to 40 percent depending on the level of revenue raised atthe facility. Of this amount, 1 percent is dedicated to compulsive gambling programs, with V 2 percent going to theDepartment of Human Services and 1/2 percent to the Gambling Control Board to r an appropriation to theMinnesota affil iate of the National Council on Problem Gambling. A portion of the proceeds (between 45 percentand 60 percent depending on revenue) will be distributed to the racetracks (with 14 percent of this amount goingto a new industry improvement fund) with the remaining 15 percent covering lottery operating expenses andlottery net proceeds, which are split between the general fund and the environment and natural resources trustfund. .The racetracks are required to remit 1 percent of their compensation to both the city and county where the tracksare located.Under the provisions of the bill, the Lottery would own or lease the gaming machines and be responsible for allaspects of their operation. The machines would be connected to a central system located at lottery headquartersthat monitor al l activities of every machine. The Lottery is also responsible for testing and examinations of themachines. The racetracks, however, would be responsible for expenses relating to advertising, marketing, facilityexpenses, staffing, security, and surveillance.AssumptionsThis estimate is based on the experience of gaming machines at racetracks in major urban or suburban areas.While machines exist at racetracks in other states, we have not included these states for a variety of reasons.Most notably, reported income in many states (such as West Virginia) does not distinguish between machinesoperated in racinos or other large facil ities and machines operated in limited numbers in bars, taverns, or othersuch locations. In addition, programs in Maryland are too new to have generated useful data.There are several remaining relevant comparisons. In each case income is reported as net (after prize payout)income per gaming machine per year.Delaware: Delaware Park - (about 40 miles from Philadelphia) - $87,000Indiana:Hoosier Park (about 40 miles NW of Indianapolis) - $111,000.Indiana Downs (about 30 miles SE of Indianapolis) - $115,000New York: Yonkers Raceway (New York City) - $112,000Pennsylvania: Parkx (20 miles NW of Philadelphia) - $124,000The Meadows (25 miles SW of Pittsburgh) $71,000Chester Downs (15 miles SW of Philadelphia) - $105,000Rhode Island: Twin River (about 45 miles from Boston) - $86,000From these figures Ieliminate Twin Rivers, Yonkers, and The Meadows as each have considerably more gamingmachines than are contemplated at the proposed Minnesota facilities. The remaining five facil ities have anaverage of $108,000 per machine per year. This figure wil l be used in this fiscal note.Officials at both Canterbury Park and Running Aces estimate that they should each be able to accommodate2,000 gaming machines in a permanent facility. However, they will not be able to accommodate this number ofmachines right away and instead will utilize the existing racetrack facilities and/or construct small, temporaryfacilities. Canterbury Park estimates that they would be able to accommodate 1000 machines in a temporaryfacility while Running Aces estimates a capacity of 500 for a total of 1,500,machines in January 2013, with thepermanent facility opening in January 2014.We believe that 10 percent of net revenue would be needed to cover lottery expenses, [eaving 5 percent to bedistributed to lottery beneficiaries-the general fund and environment and natural resources trust fund.

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Expenditure and/or Revenue FormulaIn FY13, therefore, we would have 1,500 machines x $108,000 per year x % year, or adjusted gross revenue ofapproximately $81 million. For FY14 we would have approximately $81 million for the first six months, followed by4,000 machines x $108,000 x V 2 year, or approximately $216 million for the second six months, for a total of $297million. For FY15 and beyond, adjusted gross revenue would total of approximately $432 million per year.The bill divides adjusted gross revenue in three ways. The first is an in-lieu-or fee dedicated to a new "MinnesotaFirst Fund." The fee is tiered, set at 25 percent of the first $125 million of adjusted gross revenue per facility, 30percent of the next $75 million, and 40 percent of all revenue over $200 million. Next, the racetracks arecompensated at a level of 60 percent of the first $125 million, 55 percent of the next $75 million, and 45 percent ofrevenue over $200 million. Of this amount, 1 percent is paid to the city and/or 1 percent to the county in which theracetracks are located. Finally, the remaining 15 percent is allocated to the Lottery, with an estimated 10 percentneeded to cover operating expenses and the remaining 5 percent distributed with other net lottery proceeds to theGeneral Fund (60 percent) and Environment and Natural Resources Trust Fund (40 percent).For FY13:$81 million x .25 := $20.2 million to the Minnesota First Fund$81 million x .. 05 := $ 4.0 in net lottery proceeds

$4 million x .6 = $2.4 million to the General Fund$4 million x .4 :::::$1.6 million to the Environment and Natural Resources Trust Fund$81 million x .6 = $48.6 mill ion to racetracksThe remaining 10 percent of revenue goes to lottery operating costs.For FY14:Total adjusted gross revenue is $297.0 million of which $162 million would be from Canterbury Park and $135from Running Aces.Minnesota First Fund:

Canterbury Park: $125 million x .25 + $37 mill ion x .3 = $42.4 millionRunning Aces: $125 million x .25 + $10 million x .3 '"$34.3 millionTotal: $76.7 million

$297 million x .05"" $14.9 mill ion in net lottery proceeds$14.9 million x .6 = $8.9 million to the General Fund$14.9 million x .4 := $6.0 million to the Environment and Natural Resources Trust FundRacetracks would receive $175.7 millionFor FY15 (and subsequent years):Total adjusted gross revenue is $432 million, or $216 million per track. They would pay ln-lleu fee at a rate of 25percent on the first $125 million, a rate of 30 percent on the next $75 million, and a rate of 40 percent on theremaining $16 mill ion.$125 mill ion x .25 x 2 (tracks) = $62.5 million$75 million x .3 x 2 = $45 million$16 million x .4 x 2 ;;:$12.8 millionTotal to Minnesota First Fund = $120.3 million$432 million x .05 = $21.6 million in net tottery proceeds$21.6 million x .6 '" $13 million to the General Fund$21.6 million x .4 = $8.6 million to the Environment and Natural Resources Trust FundThe tracks would receive 60 percent of the first $125 million, 55 percent of the next $75 million, and 45 percent ofthe remaining $16 million.$125 million x .6 x 2 = $150 million$75 million x .55 x 2 = $82.5 million$16 million x .45 x 2 = $14.4 millionTotal to tracks: $246.9 millionLong-Term Fiscal Considerations

Local Government CostsLocal governments would likely incur some costs for items such as police and fire protection and perhaps forinfrastructure improvements. However, the affected cities and counties would receive a total of $1 million inFY13, $3.6 million in FY14, and $5 million in FY15 and beyond to cover these costs.H90DDD Page 5 of 29


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References/SourcesRevenue figures for programs in other states are supplied by individual racetracks.

FN Coord Signature: DON FEENEYDate: 10/12/11 Phone: 651-635-8239EBC CommentsJ have reviewed this Fiscal Note for accuracy and content.EBO Signature: LISA BARNIDGEDate: 10/17/11 Phone: 651-201-8032

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Fiscal impact Y e s NoState XLocal XFee/Departmental Earnings , XTax Revenue X

Agency Name: Education DepartmentT' bl fl f I' Lis ta e re ects isca Impact to state government. ocat government impact is reflected in the narrative onlv.Dollars {in thousandsl FY11 FY12 FY13 FY14 FY151-=--Expenditures I I

-- No Impact -- ,Less Agency Can Absorb ,.. No Impact --, Net Expenditures ,-- No Impact --Revenues-- No Impact --Net Cost -- No Impact --Total Cost to the State,

FY11 FY12 FY13 FY14 FY15Full Time Equivalents-- No Impact-- Total FTE i I

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Bill DescriptionArticle 2, Section 1 of HF 9000 creates the Minnesota First Fund, a special revenue fund in the state treasury withproceeds of "racino" adjusted gross revenues and interest earned on the revenues. This fiscal note addressesonly this portion of the bill.Subdivision 3, clause 1 of the Article specifies that funds in the Minnesota First Fund may be appropriated for aVikings football stadium and a regional ballpark for the St. Paul Saints. Funds can be appropriated annually orbiennially for transfer to the state bond debt service account to pay principal and interest on state-issued bonds.When those projects are completed and outstanding bonds are retired, redeemed or repurchased, money in thefund may be appropriated for other stadia, ice arenas, ballparks, event centers, and other publicly owned facilities.Subdivision 3, clause 1 of the Article provides that the Minnesota First Fund may also be used to increase thepayment schedule for state education aids and credits in section 127A.45 to not more than 90% (reversing the"aid shift") and to restore the aid reductions to school districts for the "tax shift" in section 123B.75, subd. 5.Clarification would be helpful regarding two items. Language restoring the education aid shift and tax shiftduplicates that in section 16A.15. It is unclear if both the special revenue funds and general fund dollars areavailable which is to be used, or which source is used first to restore education shifts. Second, it is not clear ifMinnesota First funds must first be used for the debt service payments on stadia/ballpark/arenas, etc., and then torestore aid and tax shifts, o r if the legislature may choose to fund education shifts prior to, or at the same time asfunding athletic facilities. Clarification would also be useful regarding what "with any remaining funds deposited inthe budget reserve" means.AssumptionsMDE does not know revenues projected for a racino Of how the legislature will choose to appropriate funds madeavailable through the Minnesota First Fund.

Expenditure and/or Revenue FormulaAs of the end of the 2011 legislative session, the total aid shift at a 60/40 pattern through FY 2013 is about $2.195billion. The total tax shift projected through FY 2013 is about $595 million. Each percentage buyback of the aidshift equals about $73 million. Each percentage buyback of the tax shift equals about $13 million based on FY2011 data.

Long-Term Fiscal ConsiderationsThe amounts to reverse the education aid shift and ta x shift remain unpaid until funds are available, This billprovides a possible source of funds.

Local Government CostsReversal of the aid and tax shift will allow school districts to reduce cash flow borrowing.

FN Coord Signature: KAREN DYKOSKIDate: 10/11/11 Phone: 651-582-8766EBO CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: KRISTY SWANSONHSOOO-O Page 8 of 29


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Date: 10/11/11 Phone: 651-201-8082

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Fiscal Note - 2011-12 SessionBil l #: H9000-0 C om ple te D ate : 10/14/11Ch ie f Au thor : HACKBARTH, TOMTitle: GAMING MACHINE PROV MOD (RACINO)

Fiscal Im pact Yes N oState I X ILocal XFee/Departmental Earnings XTax Revenue X

Agen cy Name: Human Services DeptThis table reflects fiscal impact to state covemment. Local government impact is reflected in the narrative only.

D o lla rs ( in th ou sa nd s) FY11 FY12 FY13 FY14 FY15ExpendituresNew Fund 0 106 405 634Less Agency Can Absorb !1---- New Fund 0 0 0 0Net ExpendituresNew Fund 0 106 405 634Revenues INew Fund 0 5 21 32Net Cost New Fund 0 101 384 602Total Cost to the State 0 101 384 602I , FY11 FY12 ! FY13 FY14 FY15I Full Time Equivalents i

I New Fund 0.00 ' 0.00 0.25 0.50I Total FTE 0.00 I 0.00 0.25 0.50-

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Narrative for H9000 Article 2 Section 1 Subdivision 2 - Compulsive gambling; appropriations

Bill DescriptionThe bill appropriates one-half of one percent (.5%) of the revenue deposited in the state treasury under MinnesotaStatutes, section 297A.651 , to the commission of human services for the compulsive gambling treatment programestablished under Minnesota Statutes, section 245.98. Money appropriated under this provision must supplement,and must not replace, existing state funding for the program.

AssumptionsBased on the projections made by the Minnesota State Lottery related to this proposal, it is estimated that DHSwould receive $101,000 in fiscal year 2013, $383,500 in fiscal year 2014 and $601,500 in fiscal year 2015 andbeyond.The Department of Human Services (DHS) will use the new funding to supplement funding for the compulsivegambling treatment program, thus allowing DHS to expand the current services under the program. Of theappropriation, $90,900 in fiscal year 2013, $345,150 in fiscal year 2014 and $541,350 in fiscal years 2015 andbeyond would supplement existing compulsive gambling treatment program funds.

DHS will also incur costs to administer this additional program funding which will generate revenue from FederalFund Participation (FFP) to offset a portion of this cost as outlined in the table below. The agency estimates thecost to administer this additional funding to be approximately $15,000 in fiscal year 2013, $60,000 in fiscal year2014 and $92,000 in fiscal year 2015 and beyond. These monies would be used for administrative non-salarycosts including meeting expenses, postage, printing and travel costs along with the addition of ,25 FTE supportstaff beginning in fiscal year 2014 increasing to .5 FTE beginning in fiscal year 2015.

Expenditure and/or Revenue FormulaFiscal Summary (dollars in thousands)FUNDnewnewnewnew

BACT5715REV2

TITLECompulsive Gambling GrantsAdmin (.25 FTE .. 5 FTE)FFP on Administration @ 35%Total Net Cost

SFY2012ooQo

SFY20139115il101

SFY201434560@384

SFY201554292(32)602

Long-Term Fiscal ConsiderationsN/ALocal Government CostsN/AReferences/Sources

Agency Contact Name: Shirley Jacobson 6514313696FN Coord Signature: JAYNE RANKINDate: 10/14/11 Phone: 651-431-3432ESC CommentsI have reviewed this Fiscal Note for accuracy and content.H9000-0 Page 11 of 29


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EBO Signature: EMILY ENGELDate: 10/14/11 Phone: 651-201-8029

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Fiscal Impact Yes NoState Xt.ocat XFee/Departmental Earnings XTax Revenue X

Agency Name: Minnesota Management & BudgetThis table reflects fiscal impact to state qovernrnent. Local qovernment impact is reflected in the narrative only.

Dollars {in thousands} FYl1 FY12 FY13 FY14 FY15Expenditures --I---New Fund 0 9,735 26,803 34,583Building Construction - Bonded Fund 0 78,666 146,667 94,661less Agency Can Absorb-- No Impact -- , ,Net ExpendituresNew Fund 0 9,735 26,803 34,583Building Construction - Bonded Fund 0 78,666 146,667 94,667RevenuesBuilding Construction - Bonded Fund 0 78,666 146,667 94,667

Net Cost New Fund 0 9,735 26,803 34,583Building Construction - Bonded Fund 0 0 0 0Total Cost to the State 0 9,735 26,803 i 34,583I FY11 FY12 FY13 FY14 FY15I Fuil Time EquivalentsI -- No Impact--I Total FTE I I I

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Bill DescriptionHouse file 9000 relates to gambling by authorizing the director of the State Lottery to establish gaming machinesat a licensed racetrack; imposing a fee on gaming machine revenue; providing powers and duties to the director;establishing a Minnesota First fund and dedicating money in the fund for education and to finance and construct astadium for the Minnesota Vikings and a ballpark for the S1. Paul Saints.As currently written, the legislation did not provide a specific amount of state general obligation bond or any otherstate issued debt financing to provide funding to construct a stadium for the Minnesota Vikings and a ballpark forthe S1.Paul Saints. The debt service on the bonds is to be paid from the new Racino revenues as deposited tothe newly created Minnesota First Fund. Ifthe revenues collected in the Minnesota First Fund are insufficient topay the required debt service the general fund would be required to transfer the difference to the debt servicefund annually.

AssumptionsDue to the inclusion of the reference to M.S. 16A.643 ASSESSMENTS IF AGENCY MUST PAYDEBT SERVICE, itis assumed that state general obligation bonds will be sold to finance the capital project. However, as required bystatute there was not bond authorization language included nor was there appropriation of bond proceeds languageincluded in the proposed legislation.

Federal tax regulations dictate that because the use of the bond proceeds will be to fund private entities and notgovernmental entities, the general obligation bonds will need to be sold as taxable bonds. The taxable bonds willbe sold at a higher interest rate than that of tax-exempt bonds. Because of the State's Capital InvestmentGuidelines, the general obligation bonds would be sold with level principal payments and mature over 20 years. Iflevel debt service bonds are to be sold to finance these projects, it would result in Guideline 3 to be out ofcompliance. Guideline 3 stipulates that 40% of general obligation debt shall be due within five years and 70%within ten years. With this Guideline out of compliance, it would require the general fund to pay the debt service onthe maturities of additional bonds to bring our genera! obligation bonds back into compliance.For this analysis, we are assuming the state share of the projects will be $300 million tor the Minnesota VikingsStadium and $20 million for the ballpark for the S1.Paul Saints. Bonds will be sold in the amount that matches thecash needs of the project which has been estimated at 20 percent the first year, 55 percent the second year and 25percent the third year. The revenues shown in this fiscal note are the amounts from the proceeds of each of thebond issues. The costs shown in the fiscal note are the amounts that would be required to be transferred from thenew Racino revenues as deposited to the newly created Minnesota First Fund. If the revenues collected in theMinnesota First Fund are insufficient to pay the required debt service the general fund would be required to transferthe difference to the debt service fund annually.

TaxableBond Sale Date Interest RateAugust 2012November 2012 5.0%August 2013August 2014November 2014 5.5%

5.0% Bonds Sold21,333,00057,333,000146,667,00041,334,00053,333,0005.5%5.5%

Expenditureandfor Revenue FormulaDebt Service Costs by Fiscal Year ($ in thousands)2011 $02012 $0H90000 Page 14of 29


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201320142015

$9,735$26,803$34,583

Long -T e rm F is ca l Co ns id er atio n sThe total debt service on the assumed $320,000,000 projects over the 20 year life of the bonds will be$500,670,000. .

Local Government CostsNot available.

References/SourcesNot applicable.

Agency Contact Name: Sue Gurrola 651-201-8046FN Coord Signature: DENNIS MUNKWITZDate: 10/17/11 Phone:651-201-8004ESC CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: KATHARINE BARONDEAUDate: 10/17/11 Phone: 651-201-8026

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Fiscal Note - 2011-12 SessionBill #: H 9000 -0 Complete Date: 10 /14 /11Chief Author: HACKBARTH, TOMTitle: GAMING MACHINE PROV MOD (RACINO)

Fiscal Impact i Yes NoState XLocal XFee/Departmental Earnings XTax Revenue X

Agency Name: Public Safety DeptThis table reflects fiscal impact to state qovernrnent. Loca oovernrnent impact is reflected in the narrative only.

D o ll ar s _ {in t housands ) FYi1 FY12 FY13 FY14 FY15ExpendituresGeneral Fund 4 2 0 3 3 3 3 3 3less Agency Can Absorb ---- No Impact --Net ExpendituresGeneral Fund 4 2 0 3 3 3 3 3 3Revenues-- No Impact --Net Cost General Fund 4 2 0 3 3 3 3 3 3Total Cost to the State! I 4 2 0 333 3 3 3

FY11 FY12 I FY13 FY14 FY15Full Time Equivalents IGeneral Fund i 3 . 0 0 3 . 0 0 3 . 0 0Total FTE I 3 . 0 0 3 . 0 0 3 . 0 0

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Bill DescriptionThis bill authorizes the Minnesota State Lottery to own and operate gambling device machines under chapter349Afor placement and operation on the premises of a state licensed Class A pari-mutuel racetrack asauthorized by chapter 240,AssumptionsUnder Minn, Statutes 299L, the Minnesota Alcohol & Gambling Enforcement Division ("A&GED") isthe state lawenforcement agency with primary jurisdiction for the investigation of gambling related crimina! offenses and toconduct gaming license background investigations and criminal history checks on behalf of the Minnesota gamingregulatory agencies, While the bil l proposes 299L statutory changes to allow the State Lottery to possess, ownand operate gaming devices, the bill is unclear as to a defined role being proposed for the A&GED for criminalinvestigation responsibilities for gambling related offenses, gambling related background investigations andcriminal history checks. Minnesota State Statute 299L currently gives primary jurisdiction to the Alcohol andGambling Enforcement Division tor any criminal investigation related to gambling. Minnesota State statute 299Lalso provides the framework so that the crimina! history checks and background investigations required or neededby the Minnesota Lottery, Minnesota Racing Commission, or the Minnesota Gambling Control Board can beconducted by the Minnesota Alcohol and Gambling Enforcement Division, Under the tribal/state compacts theA&GED is the inspection authority for inspections of the gambling devices. There is no mention of inspections inthis bil l and this fiscal note does not address any costs associated with inspections of the video lottery terminalsby A&GED personnel. The A&GED presumes that if the bil l becomes law that the state's only two eligible ClassAracetracks will seek to enter into a contract with the State Lottery for the allowable 2,000 on-site video lotteryterminals, Currently, both of these racetracks operate Card Rooms on a 24/7 basis, The A&GED presumes thatthe public access to the video lottery terminals would also be on a 24/7 basis,The A&GED has learned from other state gaming law enforcement agencies that have similar gaming facil itiesthat they have determined that "best practices" in their state is for sworn gaming law enforcement agents to beon"site at all times the gaming machines are available to the public, This staffing level has been also supported bythe gaming industry in those states, A brief synopsis of that is reflected in the staffing of 150 sworn lawenforcement agents in Indiana to cover their 11 casinos and two riverboats, 45 law enforcement personnel inColorado to cover the activities in 37 small casino's in three towns that are geographically close to each other, 95law enforcement personnel to cover the activities in 13 casinos in Missouri, and 101 law enforcement personnel tocover the activities in 14 Riverboat casinos and 3 pari-mutuel casinos in Iowa,A Minnesota 24/7 possible staffing of 1 law enforcement personnel on-duty per shift for a large casino thatcontains 2,000 gambling devices is below what these comparable staffing levels are for similar states. A&GEDpresently has staffed trained in detecting cheating done of gambling devices and has had a presence inconducting gambling device inspections for over 20 years, and as such, have a thorough knowledge of gamblingdevices, The presence of an on-site Special Agent ensures an immediate response to protect the integrity of thestate owned video lottery terminals at the two facil ities, There are criminal groups that travel from state to state tosteal from and cheat gambling devices, If it is the legislatures' desire for 24/7 coverage, this would allow theA&GED be on site to conduct criminal investigations of thefts from gambling by patrons or employees, Thecurrent bill is unclear as to' the amount of coverage that A&GED should plan to provide to the two racinos whichwould contain 2,000 State of Minnesota video lottery terminals. Therefore, the A&GED is initially proposing a bareminimum fiscal note of 2 Special Agent FTE positions, 1 Administrative posit ion and for the on cal! expenditure toprovide a bare minimum of a Special Agent availability during business hours, to provide for some assistance inany background checks requested of upper management personnel assigned to the operations of the videolottery terminals, to have an administrative assistant to conduct the criminal history checks of employees to belicensed, and to allow the racinos to contact a designated Special Agent during non-business hours for criminalinvestigations.There is not a specified funding mechanism in this proposed legislation for A&GED activities necessitated by thisproposed legislation. As such, the revenues needed will be proposed to be funded through the General Fund,The A&GED would recommend staff coverage be proposed for 24/7 available coverage. This would increase theFTE's in a fiscal noteto 10 FTE's to allow the staff ing of 8 Special Agent positions, one Senior Special Agentposition to conduct criminal investigations and one Administrative position to conduct the criminal history checksnecessary for licensing purposes and for reports generated in order to adequately staff for the presence of an on-site special agent at the racetrackis). This 24/7 coverage would also increase the proposed fiscal note from thisbare minimum proposal to total cost for FY 13 0= $1,600,416.53 with a total cost per year for FY14 to FY16 =$1,040,057.83H9000"O Page 17 of 29


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This 24n staffing level would assist the Division to maintain the integrity of state owned gambling activitiesprovided for in this bill. The Minnesota A&GED will await further instruction as to the legislative intent on coveragethe Division should provide.Expenditure and/or Revenue FormulaFiscal year 13' expenditures reflects all costs related to the 3 FTE's, which includes standard issued equipment,related vehicle costs, office related supplies and space costs and pre-hiring expenses. The grid below indicatesthe initial costs of all 3 FTE's in FY' 13, along with the lesser on-going costs carried into fiscal years 14, 15, & 16.

i i FY 13 i FY14 FY 15 ! FY 16I 2 special 1=$61, 199.30x 2 $122,398.56 Igents fy13,14,15,1561 "on-call" 1=: $54,633.84 x ISpecial Agent 1 fy 13,14,15, $54,633.84 I

16t-Offee 1=$29,691.36 X $29,691.36Admin Spec-I 1 fy 13,14,15,16Salary 3 FTE's & (a) SUBTOTAL $206,723.76 $206,723.76 $206,723.76 $206,723.76

1 on-callS/A I!

Fringe Cost 3 FTE's (b) $39,250.96 I $39,250.96 $39,250.96 I $39,250.96& 1 on-cal! S/A

Insurance 3 FTE's (c) $47.227.99 $47.227.99 $47.227.99 $47.227.99I CostTotal Salary i $293,202.71 i $293,202.71 $293,202.71 $293,202.71& Fringe I I

s r dE FY 13 FY14 FY 15 FY 16ppues an xpensesOffice Space Rent @ $20.55 sq til $4,932.0 I 0.00 0.00 I 0.00FY 12 X 80 sq ft X 3 , IPas I;I, Office Space Rent @ $21.10 sq ft 0.00 $5,064.00 $5,064.00 i $5,064.00FY 13,14,15 x 80 sq ft X 3 ipositions IFurniture i @ $3,OOO/cube $9,000.00 0.00 0.00 0.00

I X 3 pas fy12Telephone @$72/mo/12 $2,592.00 $2,592.00 $2,592.00 $2,592.00

mo x3positions

Parking @ $96/mo $2,304.00 $2,304.00 $2,304.00 $2,304.00X12mo x2

i positionsI Other Operating @$400X3 $1,200.00 $1,200.00 $1,200.00 $1,200.00Costs positions ! ISUPPLIESTelephone @$470.67 X 3 $1,412.10Equipment positions .; 0,00 0.00 0.00

Gasoline @$325/moX12 $7,800.00mo x 2 fy12@$400/mox12

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mox2 $9,600.00 $9,600.00 I $9,600.00M3, 14,15 iVehicle Repairs, i @ $100/mo X i $2,400.00 $2,400.00 ! $2,400.00 $2,400.00maintenance & Alt. 12mo X 2Print @$5G/moX $1,800.00 $1,800.00 $1,800.00 $1,800.00Communications 12 rno x 3Basic office @$60/moX12 $2,160.00 $2,160.00 $2,160.00 $2,160.00Supplies mox3

I IEQUIPMENTI PC/Software @ $3075 X 3 $9,225.00 0.00 0.00 0.00pas fy 12 onlyI Cameras @ $300 X 2 $600.00 0.00 0.00 \ 0.00

I pas fy 12 !Laptops @ $1650 X 3 $4,950.00 0.00 Ipas fy 12 0.00 I 0.00

I

OASI Transcription @ $300 xi $300.00 0.00Equip pas tv 12 0.00 0.00Cell Phones @$200 X 2 $400.00 0.00oos tv tz I 0.00 0.00Cell phone service I ~o$:~mox12 1 $1,800.00 $1,800.00 $1,800.00 $1,800.00

I positions I(New) Sworn Agent @$1,863 x 2I

$3,726.00 0.00Duty Gear pos fy 12 0.00 ! 0.00f IPortable 800mhz @ $4,800 x 2 $9,600.00 I 0.00 0.00 Iadios ' pos fy 12 0.00Vehicles I @$21,OOOX2 . $42,000.00 ! 0.00 II pas tv 12 0.00 0.00Vehicle Emergency @$2,300 x 2 $4,600.00 0.00Equip pas tv 12 0.00 0.00Vehicle Ins. @ $400 pr yr X $800.00 $800.00 $800.00 $800.002 positions III

I New Vehicle @$1,135 x 2 $2,270.00 0.00Registration pas fy 12 0.00 0.00Vehicle LIcense @ $1O/yrX 2 0.00 $20.00 $20.00 $20.00renewal pasty13,14,15Training/Continuing @ $4,000 x 2 $8,000.00 $8,000.00 $8,000.00 $8,000.00 !Education positionsClothing Allowance @ $450/yr x 2 0.00 $900,00 $900.00 $900.00pasty13,14,15(pre-hire) Medical i @ $350 X 2 $700.00 0.00Exam for 2 S/A's pas fy 12 0.00 0.00(pre-hire) @ $400 X 2 $800.00 0.00 0.00 0.00Psychological pas fy 12Exam for 12 S/A's IIOvertime costs @ $1,OOO/yrx $2,000.00 $2,000.00 $2,000.00 $2,000.00 I2 positions

I iI TOTAL SUPPLIES $ 127,371.00 I $40,640.00 $40,640.00 i $40,640.00i & EXPENSES IH9000-0 Page 19 of 29


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TOTAL FTE $420,573.71 $333,842.71 $333,842.71 I $333,842.71SALARY.SUPPLIES & IEXPENSES iLong.Term Fiscal ConsiderationsWhile the largest expenditures are associated with FY13, fiscal years 14, 15 & 16 reflect lesser costs associatedwith standard on-going expenditures, e.g., salaries, office space & supplies, communications, training, and veblclegas and service costs. Under Laws of 2002, Chapter 220 of Minnesota statutes, the A&GED is authorized tocharge a $15.00 fee for background checks performed on tribal background checks and on manufacturers anddistributors of gambling devices. The A&GED presumes that upon passage of this bill that requests from theState Lottery and the Minnesota Racing Commission for background checks will increase significantly. To assistin staffing the resources needed to meet the background check needs of the Minnesota lottery, MinnesotaGambling Control Board, and the Minnesota Racing Commission a change in Chapter 220 to allow the A&GED tocharge a $15.00 fee to perform background checks for the other gaming regulatory agencies, l.e. State Lottery,MN Racing Commission and the Gambling Control Board should be considered.

Local Government CostsLocal governments could incur direct and indirect costs associated with increased vehicle traffic and requests foremergency services in response to incidents not necessarily related to gaming such as: auto accidents, medicals,thefts, assaults, disorderly conduct, etcReferences/SourcesA&GED staff, DPS Fiscal and Administrative Services and other state gaming regulatory agencies.Agency Contact Name: James Arlt (651-201-7521)FN Coord Signature: LARRY FREUNDDate: 10J12J11 Phone: 651-201-7050EBO CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: KEITH BOGUTDate: 10J14/11 Phone: 651-201-8034

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Fiscal Note - 2011-12 SessionB m #: H 9 0 0 0- 0 Complete Date: 10 /17/11Chief Author: HACKBARTH, TOMTitle: GAMING MACHINE PROV MOD (RACINO)


Agency Name: Revenue DeptThis table reflects fiscal impact to state qovernrnent, Local qovernment impact is reflected in the narrative only.

Dollars {in thousands) FY11 FY 1 2 FY13 FY14 FY15ExpendituresGeneral Fund 0 18 4 4less Agency Can Absorb-- No Impact-- iNet Expenditures iGeneral Fund 0 18 4 4Revenues

I -- No lrnpact Net Cost General Fund 0 18 41 41Total Cost to the State 0 18 4 4

I FY11 FY12 FY13 FY14 I FY15-i Full Time Equivalentsi -- No Impact--I Total FTE

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Bill DescriptionHF9000The bill authorizes the State Lottery to establish gaming machines as a licensed racetrack. A fee is imposed on gamingmachine revenues. A Minnesota First Fund is established for gambling treatment, education and to finance theconstruction of a stadium for the Minnesota Vikings and a ballpark for the S1.Paul Saints.The bill will result in an impact to state revenues.The bill wil l result in administrative costs for the Department of Revenue.Revenue AnalysisThe bill will result in an impact to state revenues. The Department of Revenue will not be completing an independentrevenue estimate for this bill. It is assumed the revenue impact will be determined by the Minnesota State Lottery andaddressed in their fiscal note.AssumptionsCurrently, sales of state lottery tickets are exempt from sales tax imposed under 297A.62 but are subject to an inlieu tax under 297A.65 to be reported on the sales and use tax return on the z o " of the following month fo r thepreceding month.The bill amends 349A to include gaming machines, whereby customers will deposit tokens to playa game thatuses a video display and "microprocessors." We would ordinarily tax these under 297A.61, subd. 3, paragraph(g)(1) as the "making available of amusement devices."However, this bil l would exempt the gaming machine revenue from sales tax imposed under 297A.62 but wouldimpose an in lieu fee under 297A.651 which will also be reported on the sales and use tax return on the 20tl1of thefollowing month for the preceding month.We will need to add one new line to the sales and use tax return and test the changes to accommodate the newin lieu fee.The new in lieu fee will be reported by the following formula:

25% of annual adj. gross revenues up 125,000,000 30% of annual adj. gross revenues between 125,000,000 and 200,000,000.. 40% of annual adj. gross revenues in excess of 200,000,000The costs under this bill will be fo r systems development, testing and maintenance for one new !ine on the salesand use tax return.As written, the effective date (day following enactment) for this section does not provide adequate time forsystems development and testing; however, it is assumed that it will take approximately six months for the gamingmachines to be in place and operational. Given this assumption, there will be adequate time to make theappropriate configuration changes to the Gentax application.

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Administrative CostsFY 2013

Systems DevelopmentSystems SupportTotal Costs$17,680$0$17,680

Systems DevelopmentSystems Support

Long-Term Fiscal Considerations

FY 2014 FY 2015(Actual dollars)$0 $0$3,536 $3,536$3,536 $3,536

FY2016$0$3,536$3,536

Add one newline to the Sales and Use Tax return20% of original development costs

There wirr be ongoing systems support/maintenance costs.Local Government CostsThe department assumes there may be an impact to local units of government and that impact will be addressed by theMinnesota State Lottery in their fiscal note.

Agency Contact Name: Ron Empting 651-777-2021FN Coord Signature: RON EMPTINGDate: 10/17/11 Phone: 651-556-4042EBO CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: BRYAN DAHLDate: 10/17/11 Phone: 651-201-8031

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Fiscal Note - 2011w12 SessionBill #: H9000-0 Complete Date: 10/17/11Chief Author: HACKBARTH, TOMTitle: GAMING MACHINE PROV MOD (RACINO)


Agency Name: Lawful GamblingThi bl flS ta e re ects isca Impact 0 state governmen . oeagovernmen Impact IS re eete In e narrative omy.

Dollars (in thousands) FY11 FY12 FY13 FY14 FY15! Expenditures

New Fund 0 101 384 602Mise Special Revenue Fund 0 . (8) (8) (8) (8 ). Less Agency Can AbsorbNew FundMise Special Revenue FundNet ExpendituresNew Fund 0 101 384 602 'Mise Special Revenue Fund a (8) (8 ) (8 ) (8 )RevenuesNew FundGeneral Fund (334) (334) (334) (334)Misc Special Revenue Fund 0 (8) (8 ) (8 ) (8 )Net Cost

602 !ew Fund 0 101 384General Fund 334 334 334 334Mise Special Revenue Fund 0 0 0 0 0Total Cost to the State 0 334 , 4 3 5 71 8 936 I

f I t L t fl d i th

FY11 FY12 FY13 FY14 FY15Full Time EquivalentsMise Special Revenue Fund 0.00 0.00 0.00 0.00 0.00Total FTE

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Bill DescriptionHF 9000 expands current law governing gambling at Canterbury Downs and Running Aces. Under this bil l casinobetting would be allowed at these locat ions,AssumptionsThe Gambling Control Board expects to see a drop in charitable gaming activity affecting charities with gamblingsites in the area of the two horse race tracks. The allowance of video gaming machines at the horse tracks willprovide these locations with an advantage over charitable gaming sites simply due to the fact that the projectedprize payouts will be greater than the charitable games such as pull-tabs (currently averaging 82%).For purposes of determining impact, the Gambling Control Board calculated the number of charitable gamingsites within a 10 mile radius of each horse track location. Based on current licenses issued, there are 52charitable sites in the 10 mile radius of Canterbury Park and 44 charitable sites within 10 miles radius of RunningAces in the Forest Lake area.The average annual gross receipts per charitable gaming site in Minnesota are $348,000. The average annualnet receipts (Gross receipts less prizes paid to player) are $64,000.Based on the expected advantage from the prize payout under the Racino proposal the Gambling Control Boardis projectinq a 25% drop in charitable gambling gross receipts at the 96 sites that are within the 10 mile radius ofthe horse tracks.This bill establishes a Minnesota First fund to help pay for Minnesota Vikings and st .Paul Saints stadiums. Itappropriates one half of 1% (.5%) of the Minnesota First fund to the Commissioner of Human Services forcompulsive gambling treatment programs and appropriates one half of 1% (.5%) of the Minnesota First fund for agrant administered by the Gambling Control Board to the state affil iate recognized by the National Council onProblem Gambling.Expenditure and/or Revenue FormulaRevenue- Current average annual gross receipts per charitable gaming site: $348,000- Projected decrease in annual gross receipts in charitable gaming per site (25%): ($87,OOO)- 96 sites X ($87,000) "" ($8,352,000) annual reduction in gross receipts- ($8,353,000) X .1 % (.001) regulatory tee $8,352 decrease in fees

The Board is anticipating the reduction in gross lawful gambling receipts would result in a decrease of $334,000 instate gambling taxes paid to the Department of Revenue. (This is based on an average gambling tax rate of 4%of $8,352,000 of gross receipts = $334,000.)The bill appropriates one half of 1% (.5%) of the Minnesota First fund for a problem gambling grant administeredby the Gambling Control Board.-FY 2013 $20.2 million is expected to be collected in the Minnesota First fund X .5% = $101,000-FY 2014 $76.7 million X .5% = $383,500-FY 2015 $120.3 million X .5% = $601,500The cost to the Board for managing the grant is not expected to change with this addit ional funding.

Long-Term Fiscal ConsiderationsNone at this timeLocal Government CostsNoneReferences/SourcesFN Coord Signature: DEBRA HELLENBERGDate: 10/13/11 Phone: 651-639-4083H9000-0 Page 25 of 29


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ESC CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: LISA BARNIDGEDate: 10/17/11 Phone: 651-201-8032

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Fiscal Note - 2011-12 SessionBill #:H9000-0 Complete Date: 10/17/11Chief Author: HACKBARTH, TOMTitle: GAMING MACHINE PROV MOD (RACINO)

Fiscal Impact Yes N oState XLocal XFee/Departmental Earnings XTax Revenue X

Agency Name: RaCing CommissionThis table reflects fiscal impact to state government Loca government impact is reflected in the narrative only.Dollars (in thousands) F Y 1 1 F Y 1 2 F Y 1 3 F Y 1 4 F Y 1 5Expenditures

Miscellaneous Agency Fund 6,800 24,600 34,600Less Agency Can Absorb-- N o Impact --Net ExpendituresMiscellaneous Agency Fund 6,800 24,600 34,600RevenuesMiscellaneous Agency Fund 6,800 24,600 I 34,600, Net Cost \ \Miscellaneous Agency Fund o . 0 0Total Cost to the State I i

FY11 FY12 FY13 FY14 FY15Full Time Equivalents-- N o tm oact Total FTE -

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Bi l l Descr ipt ionPermits the operation of gaming machines at licensed pari-mutuel racetracks.Assumpt ionsFor the purposes of this fiscal note, assume implementation of operation of gaming machines at Canterbury Parkand Running Aces Harness Park by July of 2012.Operation will be 7 days per week, 24 hours per day. This will require 24/7 coverage/oversight by staff of theRacing Commission.Significant expansion of facilities, including security, surveillance, and occupational licensing, based on Statute240 which provides that the Racing Commission has oversight duties for Class A licensees.It is anticipated that the gaming facility authorized by this bill will require new construction to the existing racetrackfacilities. Under current Commission rules any alteration, expansion, or remodeling at the facility in excess of$100,000 requires Commission approval. The Commission and staff wi! ! be providing oversight of theconstruction phase and the pre-opening and full operation phases of the facllity. This is to assure adequacy offacilities regarding the safety and security for patrons and facility employees, surveillance camera location andoperation, adequate and competent staff employed by the racetracks working in the gaming area, and appropriatereporting and enforcement practices when needed.AI! those hired at a gaming facility located at a Class A racetrack licensed under chapter 240 will be required to belicensed as they will be employed by a Class A racetrack. This requires a thorough background check as iscurrently done for all racing, simulcasting and card playing activities. The Commission's regulatory oversightduties and responsibilities will extend to the additional facility as it will be an additional activity authorized for aClass A licensee. Those duties include licensee background check, as mentioned, and oversight of security andsurveillance as to licensee and patron conduct on the gaming floor. Any instances of a suspicious nature will beimmediately investigated, regardless of the time of day, and the appropriate law enforcement agency (ShakopeePollee Department, Anoka County Sheriff's Department, or Alcohol and Gambling Division of the MinnesotaDepartment of Public Safety) will be contacted and a full report of the incident will be prepared by theCommission's investigators. This bill also places administrative responsibilities on the Commission in allocatingand administering the money for purse payments. This will require additional business management andinformation management staff to control all monies deposited and expended from the fund. Further, the grantresponsibilities will require staff to thoroughly review requests and to prepare an analysis and evaluation forpresentation to the Commission prior to allocation of those funds by the Commission.The Racing Commission's administration of the purse payments will be critical in that all calculation must beprecise as to distribution of the monies to industry stakeholders. Controls mustbe in place for the distribution ofmonies to each breed at each facility which includes the purse and the Breeders' Fund monies. In addition, theindustry grant responsibilities will include grant contract oversight and administration which will again include theappropriate internal controls, audit capability, and contract administration to assure the accomplishment of theproject and goals for the monies were granted.Accordingly, this bill significantly affects the Racing Commission's regulatory oversight and responsibilities at aClass A licensed facility, as stated in Minnesota Statute Chapter 240. The Racing Commission receivesreimbursement from the racing and card club industries sufficient to recover their operating costs. The bill is notclear as to how the Racing Commission will be reimbursed for the Commission's increased operating andregulatory costs due to the expansion of the racetracks' operation of the gaming machines. Additional languageto clarify how reimbursement should occur would ensure the Racing Commission's ability to provide appropriateregulatory oversight.

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Expenditure and/or Revenue Formulaj Industry Development FundBreakdown of Purse Distribution (in thousands)

I Revenues/Expenditures FY12 FY13 FY14 FY15I Racetrack Operations 41,800.0 151,100.0 212,300.0I State Expenditures:I Purses 5,440.0 19,680.0 27,680.0I Breeders' Fund I 1,088.0 3,936.0 5,536.0I Grants 272.0 984.0 1,384.0

Long-Term Fiscal ConsiderationsThe current Special Revenue (2000) Fund is reimbursed by the racetracks for the Racing Commission'sregulatory oversight of the racetracks. The addition of gaming machines at the racetracks increases theCommission's regulatory responsibilities. Ifthe fund is not reimbursed for the additional costs from the gamingmachine, the fund will not be able to continue to support the operations of the Commission.Future expansion or contraction of gaming facility would proportionately affect regulatory/oversight cost.

Local Government Costs

References/SourcesRevenue estimates were prepared by the State Lottery

FN Coord Signature: RICHARD KRUEGERDate: 10/17/11 Phone: 952-496-7950EBO CommentsI have reviewed this Fiscal Note for accuracy and content.EBO Signature: LISA BARNIDGEDate: 10/17/11 Phone: 651-201-8032

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Racino Fiscal Note, 10-17-2011

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