(1) An occupational tax is imposed on those gross receipts of any licensed organization which are derived from the conduct of bingo, in the following amounts: (a) One percent of the first $30,000 in gross receipts received by a licensed organization during a year. (b) Two percent of the gross receipts received by a licensed organization during a year that exceed $30,000. (2m) All moneys received under sub. (1) shall be credited to the appropriation account under s. 20.505 (8) (jn).
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