19940.  (a) All fines and penalties collected pursuant to this
chapter shall be deposited in a special account in the General Fund,
and, upon appropriation, may be expended by the Department of Justice
to offset costs incurred pursuant to this chapter.
   (b) Except as otherwise provided in subdivision (a), all fees and
revenue collected pursuant to this chapter shall be deposited in the
Gambling Control Fund, which is hereby created in the State Treasury.
  Notwithstanding Section 13340 of the Government Code, five million
four hundred thousand dollars ($5,400,000) of the funds deposited in
the Gambling Control Fund shall be available, upon appropriation by
the Legislature, to the Department of Justice each fiscal year,
commencing with the 1998-99 fiscal year, for expenditure by the
division and board exclusively for the support of the division and
board in carrying out their duties and responsibilities under this
chapter.


19941.  (a) Every application for a license or approval shall be
accompanied by a nonrefundable fee of five hundred dollars ($500).
   (b) All fees for issuance or renewal of a state gambling license
or key employee license shall be assessed against the gambling
license issued to the owner of the gambling enterprise.  Except as
provided in subdivision (c), the annual fee for the issuance and
renewal of that gambling license shall be determined by the division
pursuant to the following schedule:
   (1) For a license authorizing one to five tables, inclusive, at
which games are played, two hundred fifty dollars ($250) for each
table.
   (2) For a license authorizing six to eight tables, inclusive, at
which games are played, four hundred fifty dollars ($450) for each
table.
   (3) For a license authorizing 9 to 14 tables, inclusive, at which
games are played, one thousand fifty dollars ($1,050) for each table.

   (4) For a license authorizing 15 to 25 tables, inclusive, at which
games are played, two thousand one hundred fifty dollars ($2,150)
for each table.
   (5) For a license authorizing 26 to 70 tables, inclusive, at which
games are played, three thousand two hundred dollars ($3,200) for
each table.
   (6) For a license authorizing 71 or more tables at which games are
played, three thousand seven hundred dollars ($3,700) for each
table.
   (c) Without regard to the number of tables at which games may be
played pursuant to a gambling license, if, at the time of any license
renewal, it is determined that the gross revenues of an owner
licensee during the licensee's previous fiscal year fell within the
following ranges, the annual fee for renewal of the license shall be
as follows:
   (1) For a gross revenue of two hundred thousand dollars ($200,000)
to four hundred ninety-nine thousand nine hundred ninety-nine
dollars ($499,999), inclusive, the amount specified by the division
pursuant to paragraph (2) of subdivision (b).
   (2) For a gross revenue of five hundred thousand dollars
($500,000) to one million nine hundred ninety-nine thousand nine
hundred ninety-nine dollars ($1,999,999), inclusive, the amount
specified by the division pursuant to paragraph (3) of subdivision
(b).
   (3) For a gross revenue of two million dollars ($2,000,000) to
nine million nine hundred ninety-nine thousand nine hundred
ninety-nine dollars ($9,999,999), inclusive, the amount specified by
the division pursuant to paragraph (4) of subdivision (b).
   (4) For a gross revenue of ten million dollars ($10,000,000) or
more, the amount specified by the division pursuant to paragraph (5)
of subdivision (b).
   (d) Notwithstanding subdivision (c), the fee for renewal of a
gambling license shall not be less than the amount specified in
subdivision (b).
   (e) (1) No later than July 1, 2000, the Attorney General shall
review the fee schedule set forth in this section and make a
recommendation to the Legislature concerning the reduction or
increase in the fee amounts, if any.
   (2) It is the intent of the Legislature that the revenue derived
from the total of all issuance and renewal fees collected during each
fiscal year not exceed five million four hundred thousand dollars
($5,400,000).  If, at the end of any fiscal year prior to July 1,
2000, the division determines that the total of all issuance and
renewal fees collected during that fiscal year exceeded the amount
appropriated by the Legislature pursuant to subdivision (b) of
Section 19940, the excess shall be refunded to all owner licensees
within 180 calendar days after the close of the fiscal year, by way
of a pro rata distribution.
   (f) The division may provide for payment of the annual gambling
license fee on an annual or installment basis.
   (g) For the purposes of this section, each table at which a game
is played constitutes a single game table.



19942A.  (a) The commission, by regulation, shall establish fees for
special licenses authorizing irregular operation of tables in excess
of the total number of tables otherwise authorized to a licensed
gambling establishment, for tournaments and other special events.
   (b) This section shall become operative on the occurrence of one
of the events specified in Section 66 of the act that added this
section to the Business and Professions Code.



19944.  Nothing contained in this chapter shall be deemed to
restrict or limit the power of any city, county, or city and county
to fix, impose, and collect a license tax.