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53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 58th Legislature (2022)
56	56
57	57	SENATE BILL 1821 By: Bergstrom
58	58
59	59
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63	63	AS INTRODUCED
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65	65	An Act relating to wagering events; allowing for
66	66	charitable organizations to participate in wagering
67	67	events if on organizational premises and for charity
68	68	purposes; setting conditions for charitable wagering
69	69	events; require reporting of winnings by individuals
70	70	and charitable organization; allowing limited
71	71	individuals private wagering ; setting conditions for
72	72	private wagering; requiring certain state taxes and
73	73	reports; directing promulgation of rules and tax
74	74	forms by the Oklahoma Tax Commission; providing
75	75	penalty; defining term; providing for codification;
76	76	providing an effective date; and declaring an
77	77	emergency.
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83	83	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAH OMA:
84	84	SECTION 1. NEW LAW A new section of law to be codified
85	85	in the Oklahoma Statutes as Section 428 of Title 3A, unless there is
86	86	created a duplication in n umbering, reads as follows:
87	87	A. Notwithstanding any other provisions of law, a charitable
88	88	organization may host and participate in a wagering event under the
89	89	following conditions:
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141	141	1. A charitable organization conducting a wagering event and
142	142	all individuals making wagers or bets pursuant to this section shall
143	143	be eighteen (18) years of age or older;
144	144	2. The charitable organization wagering event must be conducted
145	145	in a location designated for use by an organization defined in
146	146	Section 402 of Title 3A o f the Oklahoma Statutes;
147	147	3. Each individual engaged in a charitable organization
148	148	wagering event or events shall not have cumulative winnings in
149	149	excess of One Thousand Dollars ($1,000.00) per ninety-day period;
150	150	4. The charitable organization w agering event shall not provide
151	151	individual prizes in excess of One Thousand Dollars ($1,000.00);
152	152	5. The charitable organization wagering event authorized by
153	153	this section shall be conducted as a one-day only in-person private
154	154	event without any advance wager or bet bookings al lowed;
155	155	6. Every individual eng aged in a charitable wagering event
156	156	shall be present to wager, bet and to win. No absen tee or advanced
157	157	wager or bet shall be allowed. The use of credit shall be
158	158	prohibited in making or placing a private wager or private be t;
159	159	7. No charitable organization wagering event authorized by this
160	160	section shall be conducted, advertised or promoted by a commercial
161	161	or retail business, alcoho lic beverage or marijuana retail store,
162	162	manufacturer or distributor, gambling business, bookmake r, casino,
163	163	governmental entity or on-line by use of the Internet;
164	164
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215	215	8. All charitable organization wagering events shall require
216	216	individuals to report their winnings from the charitable
217	217	organization wagering event on the individual’s income tax;
218	218	9. A charitable organization shall report to the Oklahoma Tax
219	219	Commission any individuals whose wi nnings at any charitable
220	220	organization wagering event exceed One Thousand Dollars ($1,00 0.00)
221	221	per calendar quarter.
222	222	B. The Oklahoma Tax Commiss ion shall promulgate rules and forms
223	223	for enforcing, collecting, and reporting tax collections for
224	224	charitable organization wagering events.
225	225	C. 1. For purposes of this section, “charitable organization
226	226	wagering event” shall mean wagering on:
227	227	a. any challenge, match, game, race, fig ht or contest
228	228	occurring between individuals or groups of individuals
229	229	whether or not recognized as an amateur or
230	230	professional sports event; however, this does not
231	231	include juvenile sports or any event in violation of
232	232	the Oklahoma State Athletic Commission Ac t,
233	233	b. all animal or fowl matches, contests, races, games or
234	234	challenges, except those prohibited under Sections
235	235	1680 through 1700 of Title 21 of the Oklahoma
236	236	Statutes, and
237	237
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288	288	c. all games of chance using dice, chips or ti ckets
289	289	including but not limited to poke r, dominos, bunco,
290	290	board games, charitable bingo and half-pot drawings;
291	291	2. Charitable organization wagering events authorized pu rsuant
292	292	to the provisions of this section shal l specifically exclude:
293	293	a. high stake card, dice, or chip games,
294	294	b. casino gaming,
295	295	c. use of mechanical or electronic gambling dev ices,
296	296	d. online or internet wagers and bets on sport s events,
297	297	e. advance bets or wager bookings on sports events,
298	298	f. use of slot machines, punch tabs, pull tabs or
299	299	roulette wheels, and
300	300	g. any other animal or fowl game or contest whe re the
301	301	contestant must kill or injure the other contestant to
302	302	be declared a winner .
303	303	SECTION 2. NEW LAW A new section of law to be codified
304	304	in the Oklahoma Statutes as Section 736 of Title 3A, unless there is
305	305	created a duplication in numbering, reads as fol lows:
306	306	A. Notwithstanding any other provisions of law, an individual
307	307	may host and participate in a private wagering event under the
308	308	following conditions:
309	309	1. An individual conducting a private wageri ng event and all
310	310	individuals making a private wager or be t pursuant to this section
311	311	shall be eighteen (18) years of age or older;
312	312
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363	363	2. The private wagering event must be conducted in a private
364	364	residence. An individual shall not host or participate in a private
365	365	wagering event more than twice in a calendar month ;
366	366	3. The total cash, credit, tangible prize or purse a ward for a
367	367	private wagering event shall not exceed One Thousand Dollars
368	368	($1,000.00) per event;
369	369	4. Each individual engaged in a private wageri ng event shall
370	370	not wager or bet more than One Hundred Dollars ($100.00) per event
371	371	per day;
372	372	5. The private wagering event authorized by thi s section shall
373	373	be conducted as a one -day only in-person private event without any
374	374	advance wager or bet bookings allo wed;
375	375	6. Every individual engaged in a private wagering event shall
376	376	be present to wager, bet and to win. No absen tee or advanced wager
377	377	or bet shall be allowed. The use of credit shall b e prohibited in
378	378	making or placing a pri vate wager or private be t;
379	379	7. No private wagering event authorized by this section shall
380	380	be conducted, advertised or promoted by a commercial o r retail
381	381	business, alcoholic beverage or marijuana retail store, manufact urer
382	382	or distributor, gambling business, bookmaker, casino, government al
383	383	entity or on-line by use of the internet;
384	384	8. All private wagering events shall require individuals to
385	385	report their winnings from the private wagering event on the
386	386	individual’s income tax;
387	387
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438	438	9. No income shall be derived by the host of the private
439	439	wagering event; and
440	440	10. Failure to report taxes, income, or winnings from a private
441	441	wagering event contrary to the provisions of this section shall be a
442	442	misdemeanor and upon conviction, shall be punished by a fine not to
443	443	exceed Two Hundred Fifty Dollars ($250.00) or by imprisonment for
444	444	not more than five (5) days in the county jail if the fine is not
445	445	paid.
446	446	B. The Oklahoma Tax Commission shal l promulgate rules and fo rms
447	447	necessary for individuals to report winnings on annual tax returns.
448	448	C. 1. For purposes of this sec tion, “private wagering event ”
449	449	shall mean wagering on:
450	450	a. any challenge, match, game, race, fight or contest
451	451	occurring between individuals or groups of individuals
452	452	whether or not recognized as an amateur or
453	453	professional sports event; however, this does not
454	454	include juvenile sports or any event in violation of
455	455	the Oklahoma State Athletic Commission Act ,
456	456	b. all animal or fowl matches, contests, races, games or
457	457	challenges, except those prohibited under Sections
458	458	1680 through 1700 of Title 21 of the Oklahoma
459	459	Statutes, and
460	460	c. all games of chance using dice, chips or tickets
461	461	including but not limited to poker, dominos, bunco,
462	462
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513	513	board games, non-charitable bingo and half-pot
514	514	drawings;
515	515	2. Private wagering events authorized pursuant to the
516	516	provisions of this section sha ll specifically exclude:
517	517	a. high stake card, dice o r chip games,
518	518	b. casino gaming,
519	519	c. use of mechanical or electronic gambling devices ,
520	520	d. online or internet wagers and bets on spo rts events,
521	521	e. advance bets or wager booki ngs on sports events,
522	522	f. use of slot machines, punch tabs, pull tabs or
523	523	roulette wheels, and
524	524	g. any other animal or fo wl game or contest whe re the
525	525	contestant must kill o r injure the other contestant to
526	526	be declared a winner.
527	527	SECTION 3. This act shall become effective July 1 , 2022.
528	528	SECTION 4. It being immediately necessary for the preservation
529	529	of the public peace, health or safety, an emerg ency is hereby
530	530	declared to exist, by reason w hereof this act shall take effe ct and
531	531	be in full force from and after its pa ssage and approval.
532	532
533	533	58-2-2239 MR 1/20/2022 8:15:15 PM

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1821 Compare Versions