The Nature of the Gambling Business Fee and the Budgets
The gambling business in Georgia pays a special fee regulated by the Law of Georgia on the Gambling Business Fee. Under the second article of this law, the gambling business fee, except the one established for organizing a lottery, is a mandatory payment into the municipal budget, while the fee established for organizing a lottery is a mandatory payment into the state budget. The fee is paid by the persons determined by the same law, in the amount and under the procedure established by it.
For the hotel-casino model this determination carries double weight: on the one hand, the fee for a casino and a slot machine hall goes into the local budget, which gives the municipality a fiscal interest within the ranges of the rates; on the other hand, the amount of the fee depends directly on where the taxation object is physically placed. Therefore the choice of a hotel-casino location is determined not only by tourism logic — it is the central parameter of fee budgeting.