Page:United States Statutes at Large Volume 102 Part 3.djvu/522

 102 STAT. 2474

Taxes.

Federal ^^hl^*T' pubiica ion.

PUBLIC LAW 100-497—OCT. 17, 1988

incompetent person under a plan approved by the Secretary and the governing body of the Indian tribe; and (D) the per capita payments are subject to Federal taxation and tribes notify members of such tax liability when payments are made. (4)(A) A tribal ordinance or resolution may provide for the licensing or regulation of class II gaming activities owned by any person or entity other than the Indian tribe and conducted on Indian lands, only if the tribal licensing requirements include the requirements described in the subclauses of subparagraph (B)(i) and are at least as restrictive as those established by State law governing similar gaming within the jurisdiction of the State within which such Indian lands are located. No person or entity, other than the Indian tribe, shall be eligible to receive a tribal license to own a class II gaming activity conducted on Indian lands within the jurisdiction of the Indian tribe if such person or entity would not be eligible to receive a State license to conduct the same activity within the jurisdiction of the State. (B)(i) The provisions of subparagraph (A) of this paragraph and the provisions of subparagraphs (A) and (B) of paragraph (2) shall not bar the continued operation of an individually owned class II gaming operation that was operating on September 1, 1986, if— (I) such gaming operation is licensed and regulated by an Indian tribe pursuant to an ordinance reviewed and approved by the Commission in accordance with section 13 of the Act, (II) income to the Indian tribe from such gaming is used only for the purposes described in paragraph (2)(B) of this subsection, (III) not less than 60 percent of the net revenues is income to the Indian tribe, and (IV) the owner of such gaming operation pays an appropriate assessment to the National Indian Gaming Commission under section 18(a)(1) for regulation of such gaming. (ii) The exemption from the application of this subsection provided under this subparagraph may not be transferred to any person or entity and shall remain in effect only so long as the gaming activity remains within the same nature and scope as operated on the date of enactment of this Act. (iii) Within sixty days of the date of enactment of this Act, the Secretary shall prepare a list of each individually owned gaming operation to which clause (i) applies and shall publish such list in the Federal Register. (c)(1) The Commission may consult with appropriate law enforcement officials concerning gaming licenses issued by an Indian tribe and shall have thirty days to notify the Indian tribe of any objections to issuance of such license. (2) If, after the issuance of a gaming license by an Indian tribe, reliable information is received from the Commission indicating that a primary management official or key employee does not meet the standard established under subsection (b)(2)(F)(iiXn), the Indian tribe shall suspend such license and, after notice and hearing, may revoke such license. (3) Any Indian tribe which operates a class II gaming activity and which— (A) has continuously conducted such activity for a period of not less than three years, including at least one year after the date of the enactment of this Act; and (B) has otherwise complied with the provisions of this section

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