73. Federal Act, which amalgamates the gambling law and the financial equalisation act 2008-Gambling Law Novella 2010 (GSpG-Novelle 2010)

The National Council has decided:

Article 1

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I n ° 54/2010, shall be amended as follows:

1. The following paragraph 4 is inserted in § 1:

" (4) The Federal Minister of Finance has to establish by means of a regulation an advisory council or a body for the prevention of addiction and addiction counselling, with the assistance of the Federal Minister of Health and the Federal Minister for Consumer Protection, whose whose task is to support the content, scientific and financial support of the player's protection. In order to finance the work of this body or the Advisory Board, it shall be replaced by 1. January 2011 a financing contribution of 1 vT of the respective tax base according to § 28 as well as in accordance with § 57 (4) together with the respective charges levied. "

2. In § 2 (3) the following sentences are added:

" Gambling machines according to § 5 are mandatory to be attached electronically to Bundesrechenzentrum GmbH. The Federal Minister of Finance may, by means of a regulation, determine the date of this connection. In addition, the Federal Minister of Finance for the details of the electronic connection and the data sets to be transmitted can set minimum standards in this Regulation, including access by the authorities to individual gambling machines (§ 5) is to be regulated. The costs for the establishment of a data center at Bundesrechenzentrum GmbH, distributed over 10 years, as well as the costs for its ongoing operation are the concessionaires and the concessionaires by the concession-and grant-granting authorities. Each year, grant holders, on the basis of a settlement to be carried out by the Bundesrechenzentrum GmbH, on the costs incurred by the concessionaires and the holder of the authorization, shall be required to prescribe a modest amount per year and for the holder of the authorization of the authorization to National games with gambling machines (§ 5) to be reimbursed to the federal government. In the course of the ongoing operation of the data processing centre, the Federal Minister of Finance can also at any time a technical inspection of gambling machines, the software on these machines and any central networking which is due to , or require the submission of an independent technical expert opinion on compliance with the rules on luckily law. With the establishment of the data computer center and the electronic connection, the Federal Minister of Finance will have to deposit source codes or reference programs of the game programs of the gambling machines to be attached to them separately in advance. "

3. § 4 (2) reads:

"(2) Landesausspielungen with gambling machines in accordance with § 5 shall not be subject to the gambling monopoly of the Federal Republic of Germany."

4. A new transcript shall be inserted before § 5:

"Landesausspielungen mit gambling machines".

5. § 5 reads:

" § 5. (1) Landesausspielungen with gambling machines are outplays in accordance with § 2 para. 3 on fixed, publicly accessible premises in compliance with minimum regulatory requirements for the granting of consent (par. 2) as well as special accompanying measures for the prevention of gambling addiction (par. 3 to 5), the prevention of money laundering (par. 6) and supervision (par. 7)

1.		in vending machines with at least 10 and at most 50 automatic gambling machines, or
2.		in a single position with a maximum of three gambling machines.

In this case, a maximum permissible ratio of one gambling machine per 1 200 inhabitants in total shall not be exceeded in the Land and the number of upright permits for the operation of gambling machines shall be not more than three per cent. State is limited. In the province of Vienna, the maximum permissible ratio is a gambling machine per 600 inhabitants. The number of inhabitants of a federal state is determined according to the results of the statistics of the population or of the population census, which were last recorded and made known for the respective financial compensation by the Federal Institute of Statistics in Austria. Date 31. October, the last recorded result being relevant at the time of the granting of authorisations.

(2) Regulatory requirements for the granting of consent or -holders are at least:

1.		the holding by a capital company with a supervisory board, the seat of which is to ensure regulatory oversight of the organ decisions in the country and which does not have any shareholders who have a dominant influence and which has a dominant influence on the Endanger reliability in regulatory terms; § 14 (3) is to be complied with in accordance with the relevant provisions.
2.		the processing of the operation of the automatic gaming machines from the domestic market;
3.		the proof of a paid-in stock or share capital of at least EUR 8 000 per unit of gambling machine and the right to receive the right of establishment in a suitable manner and with a guarantee of liability of at least 20 vH of the minimum basic or minimum share capital;
4.		A law of the Federal Minister of Finance for a State Commissioner and his deputy to verify compliance with the provisions of this Federal Law with the operators of automatic salons, whereby Section 76 of the Federal Elections Act is to be applied mutatis mutually;
5.		the appointment of one or more managers, who are technically appropriate on the basis of appropriate training, have the characteristics and experience required for the proper operation of the business and are not subject to any of the The exclusive reason provided for in § 13 of the Industrial Code in 1994;
6.		an owner-or, if appropriate, group structure that does not impede effective supervision of the holder of the authorization;
7.		a technical opinion on compliance with the provisions of para. 4, 5 and 7 on the protection of the players and the securing of the distribution of profits;
8.		a maximum authorised period of 15 years.

(3) Game addiction prevention measures in national games with gambling machines consist of framework conditions accompanying the player protection and a player-protection-oriented game history.

(4) The framework conditions referred to in paragraph 3, accompanied by the protection of the players, shall be at least mandatory.

a)			for automatensalons:
1.		the establishment of an access system ensuring that every visit to the machine's room is permitted only for persons of full age who have demonstrated their identity by presenting an official photo ID, which meets the requirements of § 40 (1) BWG, whereby the holder of the authorization shall retain the identity of the visitor and the data of the official photo ID with which that identity has been established and shall keep those records for at least five years;
2.		the presentation of a concept on the training of employees in the handling of gambling addiction and on cooperation with one or more player protection systems;
3.		the establishment of a warning system with graded game protection measures, from player information to the player's lock, depending on the extent of the player's visits to the car's calendar of a holder of the authorization;
4.		The display of the mathematically determined payout ratio of the respective game program with the chosen application size at the gambling machine, whereby this is based on an infinite series of individual games in a bandwidth of 85 to 95 vH , and only after prior notification has to be changed to the competent authority of the country; if the game participant is offered various odds of winning in a game programme, none of these chances of winning may be used alone Considered from an infinite series of individual games, over 95 vH are located;
5.		the ban on the content of toys with aggressive, violent, criminal, racist or pornographic representations;
6.		The possibility for players to take part in a German version of the game descriptions of all games of the gambling machines;
7.		compliance with a minimum distance from 15 kilometers of airline or in municipalities with more than 500 000 inhabitants of 2 km of air line for vending machines with more than 15 automatic gambling machines, the location of a casino, the distance of an auto-satellite in a municipality with more than 500 000 inhabitants in the area of this municipality, no more than 2 kilometres of air line; in addition, within a radius of 300 metres, or in municipalities with more than 10 000 inhabitants, 150 metres from an automatic machine with more than 15 automatic gambling machines No other vending machine with more than 15 automatic gaming machines will be opened; in any case, a minimum distance of 100 metres must be maintained between the slot machine of the same holder of the authorization; the number of inhabitants of the municipalities is determined by the Federal Statistical Office of Statistics Austria the results of the last census;
8.		participation in an exchange obligation, which is still to be provided by the federal legislature, in accordance with the principles of data protection law, of data on visits and blockage restrictions or restrictions between gambling service providers;
9.		the appropriate observance of the provision of section 25 (3).
b)			in the case of individual orders:
1.		the establishment of an identification system ensuring that only full-year people can play at the gambling machines and that it is possible to limit the time of playing time at the gambling machines;
2.		the issuance of a continuously numbered player card by the holder of the authorization or its contractual partner in order to comply with the maximum permitted daily life (para. 5 lit. (b) (7) on which the name of the holder of the authorization, the name, date of birth and photograph of the player, and the (first) date of issue are affixed, and shall be ensured by the advertiser or its contractual partner that: only one player card is issued per player, or, if more than one player card has been issued for a player, only one player card is valid for one player, and only that player card entitles the player to participate in the game; the The duration of the already completed game participation has to be completed when a new Player card for a game participant will be transferred to this player card;
3.		the establishment of a warning system with graded game protection measures, from player information to the player's lock, depending on the extent of the player's playing time;
4.		the display of the mathematically determined payout ratio of the respective game program at the gambling machine, whereby this must be based on an infinite series of individual games in a bandwidth of 82 to 92 vH and only after prior notification may be changed to the competent authority of the country; if the game participant is offered various odds of winning in a game programme, none of these chances of winning may be considered on its own, based on: of an infinite series of individual games, above 92 vH;
5.		the ban on the content of toys with aggressive, violent, criminal, racist or pornographic representations;
6.		The possibility for players to take part in a German version of the game descriptions of all games of the gambling machines.

(5) A game protection oriented game history according to paragraph 3 exists,

a)			if at least in automatensalons
1.		the performance of the player is not more than 10 euros per game;
2.		the prospective capital benefits (profits in money, goods or cash benefits) do not exceed EUR 10 000 per game;
3.		each game lasts at least 1 second and is triggered separately by the game participant;
4.		no parallel games can be played on a gambling machine, but operations on several paylines of the game are permitted if the net worth of performance per game does not exceed the maximum amount to Z 1, nor the maximum amount of the games the achievable maximum profit after Z 2 is exceeded;
5.		an increase in use or profit or a multiplication of the maximum use after Z 1 or a maximum profit after Z 2 is not possible with accompanying games performed before or after the game or during the game;
6.		no jackpots are played out and
7.		after two hours of uninterrupted playing time of a player of the gambling machine (cooling phase).
b)			if, in individual orders, at least
1.		the performance of the player is not more than 1 euro per game;
2.		the prospective capital benefits (profits in money, goods or cash benefits) do not exceed EUR 1 000 per game;
3.		each game lasts at least 2 seconds and is triggered separately by the game participant;
4.		no parallel games can be played on a gambling machine, but operations on several paylines of the game are permitted if the net worth of performance per game does not exceed the maximum amount to Z 1, nor the maximum amount of the games the achievable maximum profit after Z 2 is exceeded;
5.		an increase in use or profit or a multiplication of the maximum use after Z 1 or a maximum profit after Z 2 is not possible with accompanying games performed before or after the game or during the game;
6.		no jackpots are played out and
7.		The game can only be played on slot machines in a single position for a maximum of three hours per game participant within 24 hours (maximum daily game duration).

(6) As a measure of prevention of money laundering, at least

a)			to provide for the appropriate compliance with the provisions of § 25 (4) to (8) and (25a) in cases of automatic salons;
b)			to provide for the appropriate compliance with the provisions of § 25 (6) to (8) and (25a) in the case of individual orders.

(7) Measures to be taken as prudential supervision shall be at least provided for

1.		a billing of gambling machines networked via a central computer and the securing of the mandatory electronic connection to the Bundesrechenzentrum GmbH pursuant to § 2 para. 3;
2.		that no games of chance, other than those of the holder of the authorization, may be offered for the purposes of this provision in vending machines and at sites where there is a solicitation of individual orders;
3.		a guarantee that gambling machines do not have any functional characteristics other than those specified and described in a technical manual at the site of the site;
4.		a backup against loss of data in the event of a power failure and against external, electromagnetic, electrostatic or radio waves;
5.		a mandatory supervisory location permit for each individual machine's alon and An ongoing reporting to the Federal Minister of Finance on the granted state approval of the operators of automatensalons and a transmission of a list of all approved gambling machines approved by the state in electronic form, indicating their authorised locations and the operator's name, in order to ensure the resulting performance of the levy and for monitoring the monitoring of good luck,
6.		A control by the state authorities to comply with the rules on gambling law with the appropriate application of § 23 ;
7.		a mandatory cooperation between the state authorities and the Federal Minister for Finance in Supervisory Matters;
8.		during the transitional period pursuant to Article 60 (25) (2), Land play-outs with gambling machines can only be exercised in so far as, to the same extent, upright and effective national legal permits for 15 March 2010 apply to Gambling machines according to § 4 (2) in the version before this federal law expire in this Land in the transitional period or are unrevocably completed prematurely, whereby for new permits the maximum permissible number of Gambling machines may not be exceeded in accordance with paragraph 1;
9.		the (senses) compliance with the provisions of § § 31b, 51 and 56 (1) GSpG;
10.		A party position of the Federal Minister of Finance in all matters of § 5.

(8) In the event of a breach of the aforementioned obligations and the obligations arising out of the electronic data transfer pursuant to § 2 para. 3, the Federal Minister of Finance may apply for the application of the Impose sanctions in the sense of Section 23 by the State Authority. "

§ 12a reads as follows:

" § 12a. (1) Electronic lotteries are played in which the participation is made directly by the player via electronic media and the decision on the outcome of the game is brought about by the central side and via electronic media to the It is made available. The provisions of § 25 (6) to (8) and (25a) on the prevention of money laundering shall apply mutaly to the concessionaire in accordance with § 14 (1).

(2) If access to electronic lotteries is offered via centrally connected terminals (Video Lotterie Terminals-VLT) on fixed, publicly accessible premises, at least 10 and at most 50 video are provided in these VLT outlets Lotterie terminals to operate. For the opening of VLT outlets at new locations, a location permit of the Federal Minister of Finance is required. In the grant application, the concessionaire has to prove the following offer restrictions:

1.		In municipalities with more than 500 000 inhabitants, the removal of a VLT outlet with more than 15 video lottery terminals to a casino has to be at least 2 kilometres of airline, otherwise at least 15 kilometers between a VLT outlet with more than 15 video lottery terminals and a game bench.
2.		However, if a VLT outlet with more than 15 video lottery terminals is located in a municipality of more than 500 000 inhabitants, but the casino is located outside the municipality, the distance from each other in the territory of that municipality shall not, in any case, be limited to the more than 2 kilometers of air line.
3.		A VLT outlet with more than 15 video lottery terminals may not be opened with more than 15 video lottery terminals in a radius of 300 metres or in municipalities with more than 10 000 inhabitants of 150 metres of air line of a VLT outlet with more than 15 video lottery terminals.
4.		Between the other VLT outlets there must be a minimum distance of 100 meters of walking distance.
The number of inhabitants of the municipalities is based on the results of the last census carried out by the Bundesanstalt Statistik Austria at the time of the initial authorization.

(3) The provisions of Section 5 (3) to (6) on the protection of the player and the provisions of § 27 (1), (3) and (4) relating to the employees of a concessionaire shall apply mutaxily to the performance of video lottery terminals. Game descriptions of all games of the VLT must be shown at any time in the German language for the participants. In VLT-Outlets no other games of chance may be offered as such of the concessionaire within the meaning of § 14.

(4) Video Lotterie Terminals are mandatory to attach electronically to the Bundesrechenzentrum GmbH. The Federal Minister of Finance may, by means of a regulation, determine the date of this connection. In addition, the Federal Minister of Finance can set minimum standards for the details of the electronic connection and the data sets to be transmitted in this Regulation, whereby the authority's access to individual video lottery is also provided. Terminals are to be regulated. The costs for the establishment of 10 years as well as the costs of the ongoing operation of the data processing centre are the concessionaire by the Federal Minister of Finance, on the basis of a billing to be carried out on the costs of the Annual costs are to be estimated at a modest rate. In the course of the ongoing operation of the data center, the Federal Minister of Finance can also at any time undertake a technical review of video lottery terminals, which will carry out or the central networking of this running software and its central networking. Submission of an independent technical expert opinion on compliance with the rules on lucksgame law. With the establishment of the data computer center and the electronic connection, the Federal Minister of Finance will be able to deposit source codes or reference programs of the game programs of the video lottery terminals to be attached in advance separately. "

6a. In § 14 (4) the following Z 3 is inserted:

" 3.		a maximum number of bewilligable video lottery terminals within the meaning of section 12a (2). "

7. § 16 shall be amended as follows:

(a) para. 1 reads:

" § 16. (1) The concessionaire has to draw up playing conditions for the transferred gambling games; these require the prior approval of the Federal Minister of Finance, with the exception of electronic lotteries within the meaning of Section 12a (2) to (4). The terms and conditions of the game are to be published in the Official Journal of the Wiener Zeitung and to be listed in the business premises of the concessionary and at its sales offices (acceptance points). "

(b) In paragraph 7, after the phrase "Electronic Lotteries" the phrase "Outside of Video Lottery Terminals" inserted.

(c) paragraph 10 reads:

"(10) The drawing of the lottery, the additional game, the class lottery, the numerical lottery, the bingo, the number lottery, the replacement drawings of the tote and draws within the meaning of § 13 shall be carried out under the supervision of a public notary."

8. § 17 shall be amended as follows:

(a) para. 2 reads:

" (2) The basis for the assessment of the concession levy shall be:

1.		the games referred to in paragraph 3 (1) (1) to (6) shall be the sum of the operations of gambling during a calendar year;
2.		the losses referred to in paragraph 3 (7) of this Article shall be the annual gross proceeds of the year, the annual gross proceeds of which shall be those received in the calendar year by the concessionaire, less the profits paid out. "

(b) (3) reads:

" (3) The concession fee shall be:

1.

for Lotto, Toto and additional game according to § 8 for the first 400 million euros

18.5 vH; for all other amounts...

27.5 vH;

2.

for instant lotteries...

17.5 vH;

3.

for the class lottery ..................

2 vH;

4.

for the number lotto...

27.5 vH;

5.

for number lotteries ..............

17.5 vH;

6.

for bingo and keno .................

27.5 vH;

7.

for electronic lotteries, with the exception of electronic lotteries via video lottery terminals according to § 12a para. 2 ............

40 vH. "

(c) In paragraph 4, the word order shall be "the tax office for fees and traffic taxes" through the phrase "the tax office for fees, traffic taxes and gambling" replaced.

(d) (5) reads:

" (5) The concession fee shall be 20. of the calendar month following the performance of the operations; in the case of instant lotteries, the time limit shall be calculated from the date on which the performance of the operations performed has occurred in the relationship between the concessionaire and the sales agent. Until the date of maturity, the concessionaire has to submit a settlement to the competent tax office via the amounts to be deducted from the concession fee. This settlement shall be accompanied by a dossier guaranteeing a review of the betting operations or gambling operations of gambling during the billing period. The settlement shall be deemed to be a declaration of duty. The concessionaire shall also have until 15 March to issue a tax return on the following year for the previous calendar year, which shall cover all the assessment periods ending in that calendar year. This declaration shall be deemed to be an annual statement of duties. "

(e) paragraph 6 reads:

"(6) The concessionaire shall bear the gambling levy in accordance with § 57 for the gambling activities carried out."

8a. In § 18 (1) the first sentence reads as follows:

"Any direct disposal of the shares in the concessionaire company shall be subject to the prior approval of the Federal Minister of Finance during the period of the authorization."

9. In § 21 (5) the word "12" by the word "15" replaced.

10. The content of § 22 becomes § 21 para. 7 and in § 21 the following paragraph 8 is added:

" (8) If the winning determination is carried out as part of a live game in accordance with paragraph 7 Z 3, an electronic transmission of the game for the participation of the game within the casino is also permissible. The execution of the games of chance granted in the concession notice outside of the casinos or their making available outside of the casinos is prohibited. "

10a. § 21 (9) reads:

"(9) The concessionaire has to submit a training order to the Federal Minister of Finance for persons who are directly involved in the game, in particular croupiers."

11. § 22 together with headline reads:

" Poker Salon

§ 22. The Federal Minister of Finance may transfer the right to operate another casino by granting a concession in accordance with § 21 if he or she is responsible for the exclusive operation of a poker game for poker games without a banker in the live game is limited. In doing so, the required basic capital will be reduced to at least 5 million euros. "

11a. In § 23, the phrase "the requirements of § 22" through the phrase "the requirements of section 21 (7)" replaced.

11b. In § 24 the word order is deleted " at the latest from 1. Jänner 1997 " .

12. In § 25 (1), the last sentence is deleted.

12a. In § 25 (6) to (8) and in § 25a, the parenthesis shall be "(§ 6 SPG)" by the parenthesis expression " (Money Laundering Office (Bundeskriminalamt-Gesetz, BGBl, § 4 paragraph 2). I n ° 22/2002)) replaced.

13. § 27 (3) reads:

" (3) Furthermore, the employees of the concessionaire are prohibited from taking advantage of any kind of benefit, whatever the type of player. However, it is permissible for the players to deposit grants intended for the totality of the workers of the concessionaire, in special containers intended for this purpose in the game rooms (Cagnotte). "

14. § 28 (2) and (3) are:

" (2) The basis for the assessment of the game bank levy is the annual gross margin of each game bankroll, in the case of gambling machines for gambling machines, the annual gross margin of play reduced by the statutory value-added tax Gambling machines of every game bankmachine. Annual gross margin of play shall be the amount of the game in the calendar year of the holding of the game and the remuneration paid to it by the players for the release of gambling establishments, less the profits paid out by the holding of the bankruptcy. and either those operations, which are made in the form of specially marked, non-redeemable, and only approved by the Federal Minister of Finance of the game bankruptcy of the bankruptcy of the game bank (special jet) or of a Federal Minister for Finance set the amount for each Registered game bank visit.

(3) The game bank levy shall be 30 vH. "

14a. In § 30 (1), the first sentence reads:

"Any direct disposal of the shares in the concessionaire company shall be subject to the prior approval of the Federal Minister of Finance during the period of the authorization."

15. § 31a reads:

" § 31a. (Determining the principles) The countries and municipalities may not charge the concessionaires and the holders of the authorization in accordance with § § 5, 14, 21 and 22 and their participants as well as their distribution partners with neither the reason nor the amount of their land and municipal charges. which do not cause any cause other than a conglomeration concessioned in accordance with this federal law. By way of derogation, tourist information shall be permitted, in so far as the concessionaires and the holder of the authorization, as well as their participants and distribution partners, are not more extensive than the other, both under the tax object and under the tax rate. Taxable persons are subject to tax. "

16. According to § 31a, the following § 31b shall be inserted with the title:

" Common rules for concessionaires and holders of authorization

§ 31b. (1) The concessionaires and authorization holders pursuant to § § 5, 14, 21 and 22 shall report annually to the Federal Minister of Finance on donations to individual recipients of donations of more than EUR 10 000 in the calendar year up to 15 March of the following year. Every three years, the Federal Minister of Finance is to forward to the National Council a list of these recipients of donations from the respective concessionaires and the holders of the authorization. At the same time, a report on the activities of the tax authorities in the area of prohibited outplays and the relevant interagency cooperation is to be transmitted to the National Council by the Federal Minister for Finance.

(2) The employees of concessionaires and holders of authorization in accordance with § § 5, 14, 21 and 22 may not participate in the game in the establishments of their employers. This applies equally to other persons directly employed in the game operation.

(3) Persons in service uniform shall have access only in the performance of their service, except in justified individual cases with the consent of the management of the concessionaire or the holder of the authorization in accordance with § § 5, 14, 21 and 22.

(4) For the implementation of electronic lotteries with video lottery terminals and national games with gambling machines, the concessionaire pursuant to § 14 and the holder of the authorization pursuant to § 5 have to lay down framework conditions and on the Internet to be published. On demand, the framework conditions are free of charge to the players in the locations. "

16a. § 40 shall be amended as follows:

(a) In paragraph 2, the word order shall be "Fees and traffic taxes" by the word "Gambling taxes" is replaced and the word is deleted "Local" .

(b) In paragraph 4, in Z 1, the word order shall be "Fees (§ 33 TP 17 of the Fees Act 1957)" by the word "Gambling taxes" replaced.

16b. § 46 reads:

" § 46. (1) For the purpose of monitoring compliance with the provisions of this Federal Act and the consent of the organizer, the granting authority for lotteries without a profit-making purpose may appoint a supervisor in the notification of consent. The Board of Supervisors shall report on the outcome of the monitoring of the approval authority within one month after the lottery has been carried out.

(2) The monitoring costs shall be borne by the organiser. The personnel and material expenses of the monitoring must be measured in accordance with the guidelines for § 14 para. 5 BHG and must be submitted to the organizer within three months after the lottery has been carried out for payment within 14 days. "

17. § 50 shall be amended as follows:

(a) In paragraph 4, in the second sentence following the phrase "Authority referred to in paragraph 1" the phrase, including the punctuation ", the official expert (Section 1 (3))" inserted.

(b) (b) (9) and (10):

" (9) The Federal Minister of Finance can exchange information and the form of transmission of the reports and documents (paragraph 1). 5 to 8) with regulation. "

18. In Section 51 (1), the half-sentence shall be deleted. "from which they may only be released in the cases referred to in paragraph 2" .

18a. In Section 51 (2), in Z 5, the word "and" replaced by a stroke point, in Z 6 the sentence is replaced by the word "and" replaced and the following Z 7 is added:

" 7.		in investigative and administrative proceedings in accordance with § § 52 to 54. "

19. In § 52 (1) the Z 4 reads:

" 4.		the person who does not comply with § 5, or who carries out a game of gambling, in spite of subsaiance or after withdrawal of the gambling authorization; "

19a. In Section 52 (1), the word order is deleted in Z 5 "or § 4 (2)" .

20. § 54 together with the title is:

" Confiscation

§ 54. (1) Items with which one or more provisions of Section 52 (1) are infringed shall be drawn into the prevention of further administrative transgressions in accordance with one or more of the provisions of Section 52 (1), unless the infringement was minor.

(2) The confiscation shall be self-informed. The latter shall be entitled to all those persons known to the Authority who have a right to or invoke the objects threatened by confiscation and, in so far as the confiscation is concerned, may be appealed by them. If no such person can be identified, the notification shall be effected by means of a public notice.

(3) In accordance with the legal force of the confisceration, the objects shall be demonstrably destroyed by the Authority within a period of one year.

(4) Paragraph 54 (1) shall also apply to items seized before the entry into force of this Federal Law. "

21. In § 56 (1) the word order is deleted "by the Federal Minister of Finance" .

22. § 57 with headline reads:

" Gambling taxes

§ 57. (1) A gambling levy of 16 vH shall be made subject to the performance of the participation from the national territory, subject to the following paragraphs. In the event of a tournament-like play out, outside the scope of application of Section 17 (2), in place of the stakes, the investment benefits (profits in money, goods or monetary benefits) of the tournament shall be replaced by the proposed benefits.

(2) For the performance in accordance with § 12a (electronic lotteries), on which the participation is effected from the national territory and which are not carried out via video lottery terminals within the meaning of section 12a (2), the gambling levy shall be 40 vH of the Annual gross gaming revenue. If there is a duty to tax in accordance with Section 17 (3), the games according to § 12a are exempted from the gambling tax.

(3) For gambling with gambling machines and for electronic lotteries via video lottery terminals, the gambling levy is-subject to para. 4-30 vH of the annual gross-game revenue reduced by the statutory value-added tax.

(4) For gambling with gambling machines and for electronic lotteries via video lottery terminals, the gambling levy is 10 vH of the annual gross profit (Bundesautomt-und VLT-levy) reduced by the statutory value-added tax (VLT-levy), if it

-		in the case of automatic gambling machines, on the basis of a national authorisation pursuant to § 5 or
-		in the case of video lottery terminals, on the basis of a concession of the Federal Minister of Finance pursuant to § 14.
The regulation of surcharges applied by the Länder (municipalities) to the Federal vending machine and VLT levy is reserved for the respective financial equalisation laws.

(5) Annual gross gaming revenue shall be the operations minus the paid-out profits of a calendar year.

(6) Plays in game banks concessioned by the Federal Minister of Finance within the meaning of § 21, Gambling with gambling machines within the meaning of Section 4 (3), as well as playoff with card games in tournament form for the mere pastime in the sense of § 4 para. 6 as well as gambling machines with gambling machines based on a national authorization in compliance with § 4 para. 2 in the version prior to this federal law are exempt from the gambling levy.

(7) By way of derogation from paragraph 4, the tax on lottery tickets for electronic lotteries shall apply via video lottery terminals in the countries of Carinthia, Lower Austria, Styria and Vienna on the basis of a concession by the Federal Minister of Finance in accordance with § 14 to the Expiry of 31 December 2014 31 December 2015 (Section 60 (25) (2)):

1.		If the country has not granted any permits pursuant to § 5, the tax rate shall be 25 vH.
2.		If the country has awarded the maximum permitted number of permits in accordance with § 5, the tax rate shall be 10 vH.
3.		If the country has forgiven only part of the possible permits referred to in Article 5, the percentage of the tax rate shall be set in accordance with the share of the possible consents between 10 and 25 and shall be subject to a six-year period, in accordance with the following: Formula calculated: 25- (15 x issued permits/maximum number of permits).
The Federal Minister of Finance shall be obliged to inform the concessionaire of the amount of the current tax rate for the respective half-year until 1 February and 1 August. "

23. In Section 59 (2), the phrase in Z 1, first indent, shall be: "or the holder of the authorization (§ 5)" is supplemented.

24. In § 60, paragraph 24 is inserted and the following paragraph 25 is inserted:

" (24) Until the granting of a concession within the meaning of § 22, no later than 31 December 2012, § 2 in the version of this Federal Law does not preclude the operation of a poker room for poker games without a banker in the live game, if that operation is already on the basis of the legal status of 1. Jänner 2010 would have been admissible and already before 15 March 2010 on the basis of an upright commercial appropriation.

(25) After the notification has been carried out within the meaning of Directive 98 /34/EC (No 2010 /228/A) and after the closing first of the Art. 8 RL 98 /34/EC expired on July 16, 2010, the amendments are in the version of the Federal Law, BGBl. I n ° 73/2010, on the day after the presentation of this Federal Law, BGBl. I n ° 73/2010, in force in the Federal Law Gazans. However, the following special provisions shall apply:

1.		1. January 2011 existing VLT outlets or VLT outlets, which are approved by the Federal Minister of Finance until 31 December 2010, must comply with the provisions of Section 12a in the version of this Federal Act no later than 31 December 2014. . This does not apply to § 12a (2) third sentence for the first time. Jänner 2010 already existing VLT outlets.
2.		Gambling machines which have been approved in the version before this federal law pursuant to § 4 paragraph 2 in the version may be operated at the latest until 31 December 2014 (transition period). If, in a federal state, the maximum number of gambling machines, which is permitted in accordance with § 5 (1), has been exceeded by more than twice as of 31 December 2009, there may be gambling machines in this state which are based on national law. Authorization pursuant to Section 4 (2) in the version before this Federal Act have been approved, operated at the latest until 31 December 2015 and until then are extended to already existing locations and to the existing extent also.
3.		§ 31a shall enter into force on the day following the presentation of this Federal Law, BGBl. I n ° 73/2010, in force in the Federal Law Gazans. The Länder have to enact and put into force the implementing laws to § 31a to the end of 31 December 2010. If the federal law, BGBl. I No 73/2010, but after 30 June 2010, the implementing laws must be adopted and put into effect within six months of the day of the customer ' s presentation.
4.		§ 57 and the amendment in Section 59 (2) in the version of this Federal Law, BGBl. I No 73/2010, with 1. Jänner 2011 in force. Section 57 (3) occurs only one year after the entry into force of a national law on state-of-the-art gambling with gambling machines on the basis of a national authorization pursuant to § 4 (2) in the version prior to this Federal Act. Gambling machines in power.
5.		The Federal Minister of Finance will draw up an evaluation report on the impact of this federal law and submit it to the National Council by 2014.
6.		The amendments in § 17 in the version of this federal law, BGBl. I No 73/2010, with 1. Jänner 2011 in force.

(26) The provisions for catering establishments shall apply to the premises of concessionaires or holders of the authorization referred to in Articles 5, 14, 21 and 22 on condition that these concessionaires or holders of their consent or their holders or their holders are responsible for the granting of such rights. Contractual partner an upright hospitality entitlement under Section 111 (1) of the Commercial Order 1994 (GewO), BGBl. No 194/1994 in the current version, and an upright operating licence for the operation of this industrial property is available for the premises concerned. "

Article 2

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I n ° 54/2010, shall be amended as follows:

1. § 7 Z 2 reads:

" 2.		the stamp and legal fees, the gambling levy, with the exception of the BundesATM-und VLT-levy, the consular fees, the charging fees, the input fees in accordance with the Constitutional Court Act 1953 and the Administrative Court Act 1985, the administrative costs contribution according to § 118 of the Federal Tax Code, the court and judicial administration fees as well as all other fees and fee-like revenues of the individual branches of the direct federal administration, which Road use levy, the cost of the waste, the security levy, the Transport safety levy (§ 48a (3) of the Kraftfahrgesetz 1967), the road transport contribution, the special levy of oil; "

2. § 13 deleted.

3. In accordance with § 13, the following § 13a is inserted:

" § 13a. (1) The amount of the surcharge shall be the BundesATM-and VLT-levy and the surcharges for these duties.

(2) The extent of the surcharges shall not exceed 150% of the BundesATM and VLT levy and shall be uniform by the Land legislature in respect of both the amount and the general shares of the municipalities for all the tax assets of a country . As long as video lottery terminals are not connected to the Bundesrechenzentrum GmbH, any shares of the municipalities may not be distributed according to the local income.

(3) The income from the surcharges of the Länder (municipalities) shall be transferred from the financial administration of the federal government in the following month. In so far as the state legislation provides for the participation of the municipalities in the surcharges, these shares are passed on from the country to the municipalities. The authorities of the Federal Financial Administration are obliged to provide the country with the necessary data for a breakdown according to the local community.

(4) By way of derogation from paragraph 2, the extent of the surcharges for electronic lotteries via video lottery terminals (Section 12a (2) of the GSpG) in the countries of Carinthia, Lower Austria, Styria and Vienna is up to the end of the transitional period on 31 December 2014, respectively. December 31, 2015 (§ 60 paragraph 25 Z 2 of the gambling law (GSpG), BGBl. No 620/1989) with the value of the sum of the tax rates for the stock levy and the surcharge in the sum of 25%, and are the surcharges for national gambling with gambling machines on the one hand and for electronic equipment on the other hand To determine lotteries via video lottery terminals in such a way that the sums from the tax rates for the parent levy and for the supplement are the same for both types of playoff. "

4. § 15 para. 3 Z 1 reads:

" 1.		Levies (amusement taxes) according to § 14 (1) Z 8, which are levied in hundredparts of the entrance fee, generally up to the extent of 25%, in the case of film screenings up to the extent of 10% of the entrance fee with the exclusion of the charge. Exceptions are Lustability charges for events organized by theaters, which receive regular grants from federal, state or municipality funds, as well as for performances according to § 2 GSpG by concessionaires and authorization holders. § § 5, 14, 21 and 22 GSpG; "

5. In accordance with § 22a the following § 22b shall be inserted:

" § 22b. Under the following conditions, the Federal Government grants the countries of Carinthia, Lower Austria, Styria and Vienna a requirement allocation to maintain or restore balance in the budget:

1.		The following shall apply to Carinthia, Lower Austria and Styria:
a)			The annual revenue of the country and the municipalities of this country from the supplement to the Federal vending machine and VLT levy (§ 13a) is less than the guarantee amount of the country.
b)			The annual guarantee amounts shall be:

Carinthia	EUR 8.4 million
Lower Austria	20.0 million euro
Steiermark	EUR 18.1 million

c)			The guarantee amounts will be reduced aliquot if the maximum extent of the surcharge is not used in a country or if the maximum number of gambling machines according to § 5 GSpG is not reached or is not reached all year round or if: Gambling machines are not operated by the concessionaires all year round, or if the conditions for the course of the game remain within the limits of § 5 para. 5 GSpG in the permits. If in a country the total number of gambling machines exceeds the maximum number according to § 5 para. 1 GSpG in the transitional period (§ 60 para. 25 Z 2 GSpG), the revenues from the amusement taxes of the country and of the municipalities from those Gambling machines the aliquots of the guarantee, with which the maximum number is exceeded in accordance with § 5 para. 1 GSpG; as income from the amusement taxes, those are the ones that apply to stand 1 in the case of usages of the national law of the maximum extent regulated by the law. January 2010 is to be achieved.
d)			In this case, the allocation of needs shall be 100% of the difference between the guarantee amount and the revenue of the countries and municipalities from the contract.
2.		For Vienna, the following shall apply:
a)			The annual revenues of Vienna (as a country and municipality) from the supplement to the Federal vending machine and VLT levy (§ 13a) and from the amusement taxes from gambling machines are less than the guarantee amount of the country.
b)			The annual guarantee amount is 55.0 million euros.
c)			In this case, the allocation of needs shall be 100% of the difference between the guarantee amount and the revenue from the surcharge and the amusement taxes of gambling machines. This percentage shall be abbreviated aliquot if the maximum extent of the surcharge is not used in Vienna or if the maximum number of automatic gambling machines according to § 5 GSpG is not reached or is not reached all year round or if: Gambling machines are not operated by the concessionaires all year round.
d)			The allocation of needs is limited by the federal government's revenue from the Federal vending machine and VLT levy from locations in Vienna.
2a.		The aliquot guarantee amount according to Z 1 lit. b and c or the aliquots assignment according to Z 2 lit. c shall be without prejudice to the limitation according to Z 2 lit. d to increase the income of the Federal Government from the VLT levy, to the extent that the revenue comes from a tax rate of more than 10% (§ 57 para. 7 GSpG), but at most for the number of video lottery terminals to which the number of the number of Gambling machines, which are due to national law in accordance with § 4 paragraph 2 GSpG in the version prior to the amendment with federal law BGBl. I No 73/2010 have been approved, compared with the level of 31 December 2009.
3.		The revenue from the financial authorities of the federal government determines the time-limits for the revenue from the surcharges.
4.		By 20 November each year, the Federal Government shall submit an advance payment of 90% of the estimated demand allocation, the difference to the final annual amount shall be transferred by 28 February of the following year. A share of the allocation of needs, which corresponds to the share of the municipalities in the supplement to the Federal vending machine and VLT levy, must be used by the countries for the allocation of needs to municipalities. "

6. According to Article 24 (1a), the following paragraph 1b is inserted:

" (1b) § 7 Z 2 and § 13a in the version of the Federal Law BGBl. I n ° 73/2010 come to the end of the day following the presentation of this Federal Law, BGBl. I n ° 73/2010, in force in the Federal Law Gazans. Section 15 (3)

and § 22b in the version of this Federal Act shall be 1. Jänner 2011 in force. Section 13 shall expire on 31 December 2010. "

Fischer

Faymann