(a) Authorized.- By regulation, the county commissioners may establish a temporary tip jar license for a nonprofit organization that desires to raise money solely for an athletic, charitable, or educational purpose that:
(1) meets the requirements for a charitable contribution under § 170(c) of the Internal Revenue Code; and
(2) does not benefit a:
(i) law enforcement agency;
(ii) law enforcement fraternal organization;
(iii) political club, political committee, or political party; or
(iv) unit of the State government or of a political subdivision of the State other than:
1. an ambulance, fire fighting, or rescue squad; or
2. a primary or secondary school or an institution of higher education.
(b) Regulations.- If the county commissioners establish a temporary tip jar license, by regulation, the county commissioners shall:
(1) set the fee for a temporary tip jar license;
(2) set the term of a temporary tip jar license;
(3) prescribe which provisions of Part III of this subtitle apply to the issuance of a temporary tip jar license and the operation of a tip jar under a temporary tip jar license; and
(4) establish any additional requirements that the county commissioners consider appropriate concerning operation of a tip jar under a temporary tip jar license.
(c) Organization subject to audit.- An organization that receives a temporary tip jar license is subject to audit by the gaming commission.
(d) Personal profit prohibited.- An individual involved in the operation of a tip jar under a temporary tip jar license may not personally benefit financially from the operation of the tip jar.
(e) Final disposition of proceeds.- If an organization that has operated a tip jar under a temporary tip jar license disbands, the organization shall transfer any remaining proceeds from the operation of a tip jar to the fund.
(a) Authorized.- By regulation, the county commissioners may establish a temporary tip jar license for a nonprofit organization that desires to raise money solely for an athletic, charitable, or educational purpose that:
(1) meets the requirements for a charitable contribution under § 170(c) of the Internal Revenue Code; and
(2) does not benefit a:
(i) law enforcement agency;
(ii) law enforcement fraternal organization;
(iii) political club, political committee, or political party; or
(iv) unit of the State government or of a political subdivision of the State other than:
1. an ambulance, fire fighting, or rescue squad; or
2. a primary or secondary school or an institution of higher education.
(b) Regulations.- If the county commissioners establish a temporary tip jar license, by regulation, the county commissioners shall:
(1) set the fee for a temporary tip jar license;
(2) set the term of a temporary tip jar license;
(3) prescribe which provisions of Part III of this subtitle apply to the issuance of a temporary tip jar license and the operation of a tip jar under a temporary tip jar license; and
(4) establish any additional requirements that the county commissioners consider appropriate concerning operation of a tip jar under a temporary tip jar license.
(c) Organization subject to audit.- An organization that receives a temporary tip jar license is subject to audit by the gaming commission.
(d) Personal profit prohibited.- An individual involved in the operation of a tip jar under a temporary tip jar license may not personally benefit financially from the operation of the tip jar.
(e) Final disposition of proceeds.- If an organization that has operated a tip jar under a temporary tip jar license disbands, the organization shall transfer any remaining proceeds from the operation of a tip jar to the fund.
(a) Authorized.- By regulation, the county commissioners may establish a temporary tip jar license for a nonprofit organization that desires to raise money solely for an athletic, charitable, or educational purpose that:
(1) meets the requirements for a charitable contribution under § 170(c) of the Internal Revenue Code; and
(2) does not benefit a:
(i) law enforcement agency;
(ii) law enforcement fraternal organization;
(iii) political club, political committee, or political party; or
(iv) unit of the State government or of a political subdivision of the State other than:
1. an ambulance, fire fighting, or rescue squad; or
2. a primary or secondary school or an institution of higher education.
(b) Regulations.- If the county commissioners establish a temporary tip jar license, by regulation, the county commissioners shall:
(1) set the fee for a temporary tip jar license;
(2) set the term of a temporary tip jar license;
(3) prescribe which provisions of Part III of this subtitle apply to the issuance of a temporary tip jar license and the operation of a tip jar under a temporary tip jar license; and
(4) establish any additional requirements that the county commissioners consider appropriate concerning operation of a tip jar under a temporary tip jar license.
(c) Organization subject to audit.- An organization that receives a temporary tip jar license is subject to audit by the gaming commission.
(d) Personal profit prohibited.- An individual involved in the operation of a tip jar under a temporary tip jar license may not personally benefit financially from the operation of the tip jar.
(e) Final disposition of proceeds.- If an organization that has operated a tip jar under a temporary tip jar license disbands, the organization shall transfer any remaining proceeds from the operation of a tip jar to the fund.
