§9105. State tax; levy

            A. There is hereby levied a ten percent tax upon the net gaming proceeds of an operator from sports wagering offered to consumers within this state pursuant to this Title onsite at a permitted retail establishment through a sports wagering mechanism.

            B. There is hereby levied a fifteen percent tax upon the net gaming proceeds of an operator from sports wagering offered to consumers within this state pursuant to this Title electronically through a website or mobile application.

            C. Within twenty days of the last day of each calendar month the corporation shall collect the taxes imposed pursuant to the provisions of this Section for the immediately preceding calendar month.

            D. All taxes collected by the corporation pursuant to this Section shall be deposited into the Disability Services Fund as provided by R.S. 28:826. These monies shall be forwarded upon receipt to the state treasury. Funds deposited into the treasury shall first be credited to the Bond Security and Redemption Fund in accordance with Article VII, Section 9(B) of the Constitution of Louisiana.

            E. In a month when the amount of net gaming proceeds of an operator from sports wagering is a negative number, the operator may carry over the negative amount to the return filed for the subsequent month. However, no amount shall be carried over in any period more than twelve months after the month in which the amount carried over was originally due.

            Acts 2021, No. 80, §4, eff. July 1, 2021.