Fee Planning: Where It Begins
The financial model of every gambling project carries two payment burdens: one upfront, the permit fee, and one ongoing, the gambling business fee. This page discusses the latter, regulated by the Law of Georgia on the Gambling Business Fee, whose correct planning proceeds by types of activity. The amount of the fee depends directly on the types of permits under which the operator works and on how many taxation objects it has placed.
The initial question of planning is always the same: who is the payer of this fee and which objects are taxed. The law determines both precisely, and it is from the reconciliation of these two lists that the fee budget of a project is born.
Who Is the Payer and the Systemic-Electronic Peculiarity
Under the third article of the law, the payers of the gambling business fee are persons engaged in entrepreneurial activity by means of lotteries, gambling and profitable games, where such activity is subject to permit regulation in accordance with the legislation. The same article separately defines the lottery organizer as a payer.
Particular attention is devoted to systemic-electronic permits: excluded from the circle of payers are holders of a permit for organizing casino games in a systemic-electronic form and/or a permit for organizing slot machine games in a systemic-electronic form, where such permit has not been issued on the basis of a permit for organizing a casino and/or a permit for organizing a slot machine hall. In practice this means that the holder of a systemic-electronic permit issued on such a basis avoids the general payer regime of this fee — in planning, this difference must be taken into account separately.
The List of Taxation Objects
The fourth article of the law determines what is taxed: the casino table, the club table and the slot machine; the prize fund of a promotional game; casino, slot machine and totalizator games organized in a systemic-electronic form on the basis of the corresponding permit; the difference between the total value of lottery tickets sold and the prize fund; and also a cash desk of systemically-electronically organized games placed outside the facility organized on the basis of a permit.
This structure of objects means that the fee budget begins with the placement plan: the number of tables, machines, online activity and cash desks is counted separately, and each individual unit creates a separate tax burden.