(a) 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) 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) An organization that receives a temporary tip jar license is subject to audit by the gaming commission.
- (d) 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) 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.
Added by Acts 2002, c. 26, § 2, eff. Oct. 1, 2002.
Formerly Art. 27, § 255C.