Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) A sports bookmaker (other than a country bookmaker) must pay to the Commission, on or before the 14th day of each calendar month, a tax:
(a) imposed on the bookmaker's gross monthly profit for the preceding calendar month; and
(b) calculated at the rate of 5% on the amount of that profit.
(2) The amount of tax payable by a sports bookmaker for a financial year under subsection (1) must not exceed:
(a) an amount equal to the monetary value of 1 000 000 revenue units calculated in accordance with the Revenue Units Act 2009 ; or
(b) another amount prescribed by regulation.
(3) A registered bookmaker or country bookmaker must pay to the Commission, on or before the 14th day of each calendar month, a tax:
(a) imposed on the amount (the monthly amount ) worked out by deducting the total amount of bets made by the bookmaker during the preceding calendar month with an agent as defined in the Totalisator Licensing and Regulation Act 2000 for making a back bet or lay off bet from th e total amount of bets made by persons during that calendar month with the bookmaker; and
(b) calculated at the rate of 0.33% on the monthly amount.
(4) A person who fails to pay an amount of the tax payable under subsection (1) or (3) in accordance with this Act is guilty of an offence.
Maximum penalty: 40 penalty units or imprisonment for 12 months.
(5) If a person fails to pay an amount of the tax in accordance with this Act:
(a) the amount is recoverable by the Commission as a debt due and payable by the person to the Territory; and
(b) a court that finds the person guilty of the offence against subsection (4) in relation to the amount may order the person to pay the amount to the Commission, whether or not any other penalty is or has also been imposed for the offence; and
(c) a certificate setting out the terms of an order made under paragraph (b) and filed in a court of competent jurisdiction by the Commission may be enforced as if it were a judgment of that court.
(6) For subsection (1), a sports bookmaker's gross monthly profit for a month is the total amount of bets made by persons during the month with the bookmaker, less the total amount paid by the bookmaker to those persons for the bets during that month.
(8) For this section, a reference to an amount of bets made with a bookmaker includes a reference to an amount of bets made with someone acting for the bookmaker.