Bundesgesetz, mit dem das Gebührengesetz geändert wird
Der Nationalrat hat beschlossen:
Das Gebührengesetz, BGBl. Nr. 267/1957, zuletzt geändert durch das Bundesgesetz BGBl. Nr. 818/1993, wird wie folgt geändert:
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§ 28 Abs. 3 und 4 lautet:
„(3) Zur Entrichtung der Gebühr bei Wetten anläßlich sportlicher Veranstaltungen und bei Glücksspielen (§ 1 Abs. 1 GSpG) sind die Verträgsteile sowie die Veranstalter, die Glücksspiele organisieren, zur ungeteilten Hand verpflichtet. Die Gewinste vermindern sich um die Gewinstgebühr. Bei Wetten und Glücksspielen hat der Veranstalter die Gebühr unmittelbar zu entrichten (§ 31 Abs. 3).
(4) Personen, die gewerbsmäßig Wetten abschließen oder vermitteln, sowie die übrigen zur unmittelbaren Gebührenentrichtung verpflichteten Personen haben besondere Aufzeichnungen zu führen, aus denen die für die Berechnung der Gebühr erforderlichen Grundlagen zu entnehmen sind."
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  § 33 TP 17 Abs. 1 Z 7 lautet:
„7. Glücksspiele (§ 1 Abs. 1 GSpG), die von einem Veranstalter angeboten oder organisiert werden, und sonstige Veranstaltungen, die sich an die Öffentlichkeit wenden und bei denen den Teilnehmern durch Verlosung Gewinste zukommen sollen,
a)  wenn die Gewinste in Waren, in geldwerten Leistungen, in Waren und geldwerten Leistungen bestehen,  vom   Gesamtwert  aller nach dem Spielplan bedungenen Einsätze....................     12 vH,
b)  wenn   die   Gewinste   in   Geld bestehen, vom Gewinst........     25 vH,
c)  wenn die Gewinste in Geld und in   Waren,   in    Geld   und   in geldwerten Leistungen, in Geld und in Waren und in geldwerten Leistungen bestehen, vom vierfachen   Wert Â...
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