Senate amendment to the 5th edition makes the following changes.   

Broadens the tax-based ground for revocation or denial of a license renewal by the NC Lottery Commission (Commission) under GS 18C-908(c)(3) (pertaining to renewals of licenses) by changing the listed ground to a violation of Article 2E of Chapter 105 (was, failure to pay tax under Article 2E of GS Chapter 105).  

Amends GS 18C-909 (use of proceeds) by allowing the Commission to retain an amount of remaining proceeds reasonably necessary to cover future expenses related to administering new Articles 9 and 10 of GS Chapter 18C. Specifies that the total amount retained, including the percentage of Advance Deposit Account Wager/Wagering (ADW) licensee fees permitted to be retained under GS 18C-1010, cannot exceed the total expenses of the Commission related to administering provisions of Articles 9 and 10 during the previous quarter of the fiscal year. 

Amends the marketing duties set forth in GS 18C-910(e) to specify that the interactive sports wagering operator and their agents (was, the interactive sports wagering operator, or those acting on its behalf) must ensure all advertisements and marketing of sports wagers, the sports wagering platform, and other sports wager related commercial offerings meet the listed requirements.  

Amends GS 18C-928 by amending the conditions that must be met for a tribal gaming enterprise to be deemed a licensed interactive sports wagering operator, to include agreement to the adherence to the requirements of (was, collection and payment of all taxes imposed under) Article 2E of GS Chapter 105.

Amends GS 18C-1010 to provide that the total amount of he ADW licensing fee retained by the Commission for future administrative expenses may not exceed the total expenses of the Commission related to administering the provisions of Article 10 and 9 during the previous quarter.

Amends GS 18C-1015 by adding the requirement that an ADW licensee and their agents ensure that advertisements and marketing of advance deposit wagering: (1) does not target those under age 21; (2) discloses the identity of the ADW licensee; (3) provides information about or links to resources related to gambling addiction and prevention; (4) is not misleading to reasonable persons; and (5) satisfies the rules and requirements promulgated by the Commission.

Amends GS 105-113.126 by providing that the 18% tax is imposed on each interactive sports wagering operator for the privilege of being licensed.

Enacts new GS 105-113.126A requiring interactive sports wagering operators to register with the Secretary of Revenue and requires the Secretary of notify the Lottery Commission of failures to register. Requires an operator who changes ownership or stops engaging in the licensed activities to notify the Secretary of the change in writing. Requires the operator to maintain a bond or irrevocable letter of credit and for submitting all returns and for the payment of taxes.

Amends GS 105-113.128 to allow the Secretary of Revenue to retain the cost of administering the Article (was, cost of collection by the Department). Also requires the Lottery Commission, no later than 20 days after the end of the month, to notify the Department of Revenue of its unreimbursed expenses (was, expenses) from administering Articles 9 and 10 from the previous month.

Makes Section 5.1 of the act (changing the name of the North Carolina Outdoor Heritage Advisory Council in GS 105-113.128) effective January 8, 2024, instead of when the act becomes law.

 

Senate committee amendment to the 4th edition makes the following changes.   

Makes the following changes to new Article 9 of Chapter GS 18C (pertaining to sports wagering). Amends the definition of pari-mutuel wager set forth in GS 18C-901(12) to cross reference the definition in GS 18C-1001, which defines pari-mutuel wagers or wagering as a form of wagering on the outcome of horse races, whether live or simulcast, in which wagers are made on one or more horses and all wagers are pooled and held by the host of the race or the ADW licensee for distribution (was, a betting system in which all the bets of a particular type are placed together in a pool and the sports wager is placed against other sports wagers on the same sporting event in which the participants finish in a ranked order). Expands the list of types of sports wagering suppliers defined in GS 18C-1001(22) to include entities engaged in facilitating or enabling sports wagering activities on behalf of, or in affiliation with, interactive sports wagering operators in places of public accommodation. 

Makes clarifying change to GS 18C-902(i)(4) (pertaining to when members of the NC State Lottery Commission (Commission) are prohibited from engaging in sports wagering).

Amends GS 18C-904 (establishing an interactive sports wagering license) as follows. Amends the applicant refund provisions set forth in GS 18C-904(b) to specify that if the Commission denies an application for a sports wagering license, a flat rate of 5% of the applicant’s fee application will be retained by the Commission to offset associated expenses in reviewing the application (previously, Commission refunded application fee minus any expenses it incurred in reviewing the application). Specifies that the information pertaining to the applicant’s history of job creation in the State, plans for continued job creation, a documented history of capital investment in the State, plans for continued capital investment in the State, a documented history of partnership with a sports facility (if any), and the intentions of partnership to offer the placement of sports wagers at a place of public accommodation in accordance with Article 9 of GS Chapter 18C are informational in nature and intended to provide additional insight regarding applicants who intend to operate a place of public accommodation. Amends the public records provision of the section to clarify that the public records section pertaining to applications do not disrupt the provisions of GS 18C-916(b), which require that certain Commission records be treated as nonconfidential. Specifies that interactive sports wagering operator licenses are not assignable or transferrable unless the Commission approves and the licensing fee is paid (was, just approval by the Commission required). Specifies that the holder of an interactive sports wagering operator license is also deemed to hold a service provider license and sports wagering supplier license under the article for services, goods, software, or components provided in-house (makes conforming changes to GS 18C-907 by no longer providing that an interactive sports wagering operating providing covered services in-house must not be required to have a sports wagering supplier license in addition to the interactive sports wagering operator license). Allows for a sports facility or team to contractually appoint a designee approved by the Commission for all aspects of Commission oversight and operation if the sports facility or team applicant is a member of a league, association, or organization that prevents the sports facility or team from being subject to the regulatory control of the Commission or from otherwise operating under an interactive sports wagering license. 

Amends the applicant refund provisions set forth in GS 18C-906(b) (service provider license) and GS 18C-907(d) (sports wagering license) to specify that if the Commission denies an application for a license, a flat rate of 5% of the applicant’s fee application will be retained by the Commission to offset associated expenses in reviewing the application. Amends the public records provision of each section to clarify that the public records section pertaining to applications does not disrupt the provisions of GS 18C-916(b), which require that certain Commission records be treated as nonconfidential. Specifies that sports wagering supplier licenses are not assignable or transferrable unless the Commission approves and the licensing fee is paid (was, just approval by the Commission required).

Amends GS 18C-908(c)(2) (revocation or nonrenewal of licenses) to specify that a violation of the article or a pattern of noncompliance with rules or directives promulgated by the Commission are a ground for nonrenewal or revocation (was, just a violation of the article). Adds the Commission’s previous decision to suspend or impose civil penalties on the licensee as a ground for nonrenewal or revocation of a license issued under GS Chapter 18C, Article 9. Also amends GS 18C-908 by adding that the Commission may require an annual attestation of compliance from licensees; requires when a licensee identifies an instance of technical or material noncompliance in its annual attestation of compliance, that the licensee also submit a remedial or mitigation plan for the Commission's consideration.

Amends GS 18C-909 to allow the Commission to also use license fees collected under GS Chapter 18C, Article 10, for expenses in administering Article 9 (was, just fees collected under Article 9). Makes clarifying change to GS 18C-909(b). Expands the scope of the advertising requirements under GS 18C-910(e) (duties of licensees) to include marketing of its sports wagering platform and related commercial offerings (was, just advertising of the platform) to require that the operator or those acting on its behalf (was, just the operator) ensure that advertisements and marketing messages and materials (was, just advertisements) also satisfy the rules and regulations promulgated by the Commission, in addition to other listed requirements. Adds choice of law requirement and forum selection clause. Bars any interactive sports wagering operator from requiring a registered player to waive any right, forum, or procedure otherwise available to the registered player under State or federal law. 

Amends GS 18C-912(c)(3) (requirements for interactive accounts) to only require that an interactive account be funded with cash or cash equivalents (was, cash or cash equivalents online or placed at a sports facility). Adds requirement that the interactive account must meet or exceed the minimum requirements identified by the Commission, including technical requirements related to data privacy, data security, and sports wagering platform features to support responsible sports wagering.  

Makes clarifying change to GS 18C-914(a) (integrity of competition and prohibited events). Adds new subsection GS 18C-916(b) specifying that non-public record documents and materials that applicants and licensees submit to the Commission will become public record if such materials are specifically identified by the Commission as providing a basis for a civil penalty, license suspension, license revocation, or other formal or informal enforcement action taken by the Commission against the licensee.

Expands the scope of individuals required to use reasonable means to comply with the exclusion of individuals participating in the voluntary exclusion program set forth in GS 18C-922 to include any licensee under Articles 9 and 10 of GS Chapter 18C (was, just interactive sports wagering operators). Makes conforming changes throughout GS 18C-922 to account for increased scope of licensees and inclusion of pari-mutuel wagering.

Amends GS 18C-926 (pertaining to places of public accommodation) to specify that each sports facility may partner with one interactive sports wagering operator to provide places of public accommodation. Requires that advertisements of a place of public accommodation comply with the requirements of GS 18C-910(e). Deletes subsection providing that no sports facility can be open for placing sports wagers during the eight hours before or during any college sports events at the sports facility or adjacent to the sports facility.

Makes clarifying and technical changes to GS 18C-928(c)(2)(e) (pertaining to agreements by a tribal gaming enterprise as part of a licensed interactive sports wagering operator application under GS 18C-928). 

Amends the definitions provision of new GS Chapter 18C, Article 10 (Pari-Mutuel Wagering), as follows. Amends pari-mutuel wager or pari-mutuel wagering to remove previously run horse races from the definition. Clarifies that simulcast means the telecast of live audio and visual signals of horse races at a simulcast facility (previously, no reference to simulcast facility).

Amends GS 18C-1005 to allow the Commission to accept criminal history checks from applicants and its key persons that have been run in the 12 months prior to the application if an affidavit is submitted that states there has been no change in criminal history since the prior criminal history record check in this or any other state. Allows for persons holding comparable licenses in other states to be licensed as a sports wagering supplier with or without further examination as determined by the Commission.

Makes technical change to GS 18C-1010. Specifies that application fees and annual fees collected under the article (was, just the section) can be used to offset the cost of administering the provisions of the article and Article 9 of GS Chapter 18C.

Makes clarifying change to GS 18C-1015(b). 

Specifies that the article does not authorize non-pari-mutuel wagering on the outcome of live, simulcast, or any other horse races (was, notwithstanding any other provision of law, an individual shall be permitted to place wagers on previously run horse races when physically located at a facility conducting a live horse race in this State).

Amends GS 18C-1025 (rulemaking) to delete requirement that Commission comply with Article 2A of GS Chapter 150B when adopting rules under the article. Also deletes requirement that Commission adopt rules on previously run horse races. Now requires the Commission to adopt rules governing the conduct of horse racing in the State, which must include rules regarding play of wagers on simulcast horse races. 

Further amends GS 18C-114 by amending the Commission’s powers related to Commission employees, to now also prohibit Commission employees from: (1) having a financial interest in any lottery licensee; (2) participating, if the employee has decision making authority, in any decision involving a licensee or license applicant with whom the employee has a financial interest; (3) representing, after leaving Commission employment, any licensee or license applicant.

Further amends GS 18C-120 by giving the director the power and duty, under the supervision of the Commission, to exercise authority assigned or delegated by the Commission.

Amends the stated purpose of GS Chapter 18C in GS 18C-102 to include, in addition to establishing a State-operated lottery, also providing for the regulation of other sanctioned gaming enterprises in order to generate funds for the stated public purposes and to support responsible gaming.

Amends GS 18C-113 by amending the provision that makes Commission records open and available to the public, by making an exception for exceptions stated in Article 2 (North Carolina State Lottery Commission) or when disclosure would be used to (1) provide an unfair advantage to a  player or (2) impair or adversely impact the security or integrity of the Lottery’s operation, any of its games, or investigations into potentially fraudulent or other activities in violation of any laws, Lottery rules, regulations, and policies.

Amends GS 18C-122 to allow the Commission to hear reports on the following, which are exempt from GS Chapter 132 (Public Records): (1) information on any vulnerabilities in Commission or Lottery security procedures, (2) information that could impair or adversely impact the Lottery or Commission’s security in carrying out its responsibilities, and (3) information that could be used to provide an unfair advantage to a player or jeopardize the integrity of any lottery game.

Amends GS 18C-161 by excluding from funds that must be deposited into the North Carolina State Lottery Fund those that are excepted under Articles 9 (Sports Wagering) and 10 (Pari-mutuel Wagering) of GS Chapter 18C.

Amends GS 18B-1005(a)(3), which prohibits an ABC permittee or their agent from allowing on their premises any violation of the controlled substances, gambling, or prostitution statutes, or any other unlawful acts, but specifying that gambling does not include wagering that is exempted by GS 4-309.3.

Amends GS 105-113.128, concerning the use of the proceeds of the tax on interactive sports wagering operators, as follows. Changes the recipient of the $1 million for youth sports grants from the North Carolina Division of Parks and Recreation to North Carolina Amateur Sports, expands upon allowable grant recipients to include nonprofits in addition to local governments, requires awards to be used for the purchase of youth sports equipment or to provide public facility upgrades or improvements that would benefit youth sports, and adds that awards may be given only to applicants who demonstrate a primary purpose for the funding is to facilitate opportunities for persons up to age 18 to engage in youth sports. Amends the use of the $1 million in funds distributed to the North Carolina Outdoor Heritage Advisory Council for grants by specifying that the cap is per sporting team or group (was, sports team) per county per year, and amends the incentive grants to allow them to be also used to attract area events, to include tournaments and programs that are for sporting participants (was, nonprofessional athletes), and to allow the grants to be used for programs administered by non-profits, as determined by the North Carolina Outdoor Heritage Advisory Council, in addition to those administered by city, county, and local school administrative units. Amends the recipients of the 20% of remaining proceeds that are distributed equally among the listed institutions to support collegiate athletic departments to also include Appalachian State University, East Carolina University, and UNC-Charlotte.

Adds that if Senate Bill 22 (Rename Outdoor Heritage Advisory Council), or substantially similar legislation becomes law, then GS 105-113.128 is amended to refer to the Outdoor Heritage Advisory Council as the North Carolina Youth Outdoor Engagement Commission and makes conforming changes.

Makes a clarifying change in Section 7 of the act. Also specifies that sports wagering is not authorized in the State until a date identified by the Commission, which must occur as soon as practicable and may be no later than twelve months after the date this act becomes law.

Amends the study by the Commission on the implementation of Articles 9 and 10 of GS Chapter 18C to require addressing the siting and opening of places of public accommodation (was, of public places of accommodation) and usage of those sites.

Changes the spelling of parimutuel with pari-mutuel throughout the act.

Senate committee substitute to the 3rd edition makes the following changes.

Amends the definitions in GS 18C-901 that are applicable to Article 9, Sports Wagering, as follows. Amends the definition of covered services to no longer specify that it incudes the development or operation of the sports wagering platform and the determination of odds or line information. Changes the definition of gross wagering revenue to the total of amounts received by an interactive sports wagering operator from sports wagers less the amounts paid as winning before any deductions for expenses, fees, or taxes. Amends the definition of sports facility to include a motorsports facility that annually hosts more than one National Association for Stock Car Auto Racing national touring race (was, hosts a National Association for Stock Car Auto Racing national touring race and has a minimum seating capacity of 17,000 people). Amends the definition of sports wager or sports wagering to no longer require that the wager be placed via an interactive account.

Amends GS 18C-902 by removing the referral to GS 18C-912 regarding interactive accounts. Requires the interactive sports wagering operator to monitor and block attempts to place unauthorized sports wagers (was, monitor and block unauthorized attempts to place sports wagers). Moves into this statute the provision in GS 18C-912 that prohibited seven categories of individuals from engaging in sports wagering. Makes clarifying changes.

Amends GS 18C-904 by no longer requiring the North Carolina State Lottery Commission (Commission) to authorize at least 10 interactive sports wagering operators. Adds to the items that must be included in a sports wagering license application: (1) a documented history of job creation in this State and a plan for continued job creation in this State; (2) a documented history of capital investment in this State and a plan for continued capital investment in this State; and (3) a documented history of partnership with a sports facility, if any, and the intentions of that partnership to offer the placement of sports wagers at a place of public accommodation in accordance with Article 9. Amends the issues the Commission must consider when selecting the best qualified applicants to also include (1) the extent to which the applicant, or its affiliate, will create jobs in conjunction with sports wagering in this state; (2) the extent to which the applicant, or its affiliate, has made capital investments in this State, and the timing of such capital investments; and (3) the extent to which the applicant, or its affiliate, has a plan to open and operate a place of public accommodation in accordance with Article 9. Makes additional clarifying and technical changes.

Amends GS 18C-906 by making technical changes.

Amends GS 18C-907 by making wagering suppliers report to the Commission all criminal or disciplinary proceedings commenced against that sports wagering supplier in connection with its operations. Also requires them to report to the Commission all changes in key persons, and requires all new key persons to consent to a background investigation. Deletes similar requirements for interactive sports wagering operations.

Amends GS 18C-908 as follows. No longer refers to the tax that must be paid by licensees as a privilege tax. Allows denial of a license renewal for an interactive sports wagering operator if there is good cause that the licensee has materially not complied with the provision of Article 9 (was, good cause to believe approval of another applicant would better meet the objectives of this Article in generating revenue for the State, protecting the public interest, and otherwise satisfying the criteria for issuance and no additional licenses are available).

Amends GS 18C-910 as follows. Requires the interactive sports wagering operator and its service providers to make commercially reasonable efforts to provide for the reporting of income tax on winnings (was, income tax of registered players) were required by law. Requires operators to keep records, for three years, on each sports wager, including the identity of the individual placing the sports wager (was, including the identity of the registered player).

Amends GS 18C-912 as follows. Provides that only a registered player is allowed to establish an interactive account (was, allowed to deposit cash or cash equivalents, or to place a sports wager) with an interactive sports wagering operator. Specifies that the registered player must be allowed to deposit cash or cash equivalents into the interactive account.

Makes a clarifying change to GS 18C-918.

Amends GS 18C-922 to extend the voluntary exclusion program to also include those wanting to exclude themselves from placing pari-mutuel wagers under new Article 10.

Makes a clarifying change to GS 18C-924.

Amends GS 18C-926 as follows. Allows permanent places of public accommodation for the purpose of playing sports wagers (was, for the purpose of accessing the registered players’ interactive account) to be associated with each sports facility. Removes the requirement that all sports wagers made at a place of public accommodation be placed via an interactive account. Amends the provisions applicable to the establishment of a temporary place public accommodation at a sports facility during a professional golf tournament to define temporary as opening no more than five calendar days before the professional golf tournament and closing no later than five calendar days after the tournament (was, prohibited operating more than five days prior to the tournament or five days after the tournament). Adds that the Commission may adopt rules as necessary governing the placement of any place of public accommodation on the property of a sports facility. Makes additional clarifying changes.

Effective January 8, 2024, enacts new Article 10, Pari-Mutuel Wagering, in GS Chapter 18C, providing as follows. Sets out and defines terms as they are used in Article 10. Defines pari-mutuel wager or wagering as a form of wagering on the outcome of horse races, whether live, simulcast at a simulcast facility, or previously run, in which wagers are made on one or more horses and all wagers are pooled and held by the host of the race or the ADW licensee for distribution. Defines ADW licensee as a person or entity licensed to conduct advance deposit account wagering in this state. Makes it illegal to offer or accept advance deposit account wagers unless the person is an ADW licensee. Sets out requirements for the application for an ADW license and sets the application fee at $1 million. Requires the Commission to complete a background investigation, including a credit history check, tax record check, and criminal history record check. Prohibits awarding a license if the applicant or a person required to be disclosed on the application has been convicted of a felony or any gambling offense within 10 years of the application. Sets license duration at five years; requires applications for renewal to be submitted no later than 60 days before the current license expires. Requires the Commission to review ADW licensees annually to ensure they are acting in compliance with the Article and related rules; allows a license to be suspended or revoked for violations. Requires ADW licensees to pay an annual fee of 1% of the total pari-mutuel wagers placed by State residents accepted by the ADW licensee in the applicable year. Allows the licensee to designate whether the fee is to be paid on a fiscal or calendar year basis. Requires the proceeds of these fees to be used to offset the costs of administering Articles 9 and 10 with remaining proceeds, after payment of Commission expenses, remitted to the General Fund; allows the Commission to retain an amount reasonably necessary to cover future Commission expenses related to administration of the Articles. Allows a license to be suspended or revoked for failure to pay the annual fee.

Requires State residents who want to place pari-mutuel wagers to establish an account with an ADW licensee. Sets out four categories of individuals who are prohibited from engaging in pari-mutuel wagering and requires licensee to make commercially reasonable efforts to ensure that prohibited persons are prevented from placing a wager with the licensee. Deems any member of the Commission who is determined to have placed a pari-mutuel wager with an ADW licensee to have resigned from the Commission as of the time the wager is placed and subjects Commission employees who have made such wagers to disciplinary action. Requires an individual to be allowed to place wagers on previously run horse races when physically located at a facility conducting a live horse race in this State.

Makes it a Class 2 misdemeanor for a person to knowingly offer or engage in pari-mutuel wagering in violation of Article 10. Makes it a Class 2 misdemeanor for a person under age 21 to engage in pari-mutuel wagering. Makes it a Class G felony to knowingly attempt to suborn, collude, or conspire to include the outcome of any competition or aspect of any competition that is the subject of pari-mutuel wagering. Makes it a Class I felony for a license applicant to willfully furnish, supply, or otherwise give false information on the application. Specifies that nothing in Article 10 allows the ADW licensee to be charged with a violation without actual notice and knowledge that a person is under-age or giving false information.

Requires the Commission to adopt rules necessary to administer and enforce the provisions of Article 10. Requires the Commission to adopt rules governing the conduct of horse racing in this State. Limits play of wagers on previously run horse races to a facility conducting a live horse race in accordance with the rules adopted by the Commission. Requires the Commission, in adopting rules, to consult the State Veterinarian regarding safety of horses. Requires the Commission, when adopting rules, to provide guidance on the issuance, denial, suspension, or revocation of a license provided under Article 10, on the operation of advance deposit account wagering by ADW licensees, and on the requirements for simulcast facilities.

Amends GS 18C-114 to allow the Commission and Department of Revenue to agree to exchange any data necessary to enforce and administer Article 10.

Amends GS 14-309.3 to exempt from Article 37 of GS Chapter 14 pari-mutuel wagering.

Amends GS 16-1, voiding gaming and betting contracts, by excluding from the statute pari-mutuel wagers.

Amends proposed Article 2E of GS Chapter 105, as follows. Replaces the 14% privilege tax with an 18% tax on interactive sports wagering operators. Specifies that the tax applies to the gross wagering revenue of the interactive sports wagering operator. Allows carry forward for up to 12 months if the amount of revenue is a negative number for any month. Makes returns due monthly. Sets out record keeping requirements. Allows a refund of the tax paid on a sports wager than has been refunded.

Amends GS 105-113.128 by adding to the institutions that are to receive $300,000 annually from the tax proceeds to support collegiate athletic departments to also include Appalachian State University and East Carolina University.

Enacts new GS 14-380.5 specifying that horse racing, as authorized and regulated in accordance with Article 10 of GS Chapter 18C, is not considered a horse show for purposes of Article 51A of GS Chapter 14, Protection of Horse Shows. Effective January 8, 2024.

Requires the Commission to establish guidance to parties regulated by Article 10 of GS Chapter 18C. Provides that when adopting rules under new GS 18C-1025, the Commission must adopt rules providing guidance on the issuance, denial, suspension, or revocation of a license under Article 10 and guidance on the operation of advance deposit account wagering by ADW licensees. Allows the Commission to adopt rules before January 8, 2024, but no rule may become effective until on or after that date. Allows the Commission to accept and issue applications for licensure under Article 10 before January 8, 2024, so that licensees may begin operations on January 8, 2024. Requires the Commission to use sufficient funds from the North Carolina State Lottery Fund to cover initial operating expenses to implement Article 10.  Requires the Commission’s study to include study implementation of Article 10.

Makes conforming changes to the act’s titles.

House committee substitute to the 1st edition makes the following changes. 

Section 1

Amends the definition of gross wagering revenue in proposed GS 18C-901 so that it is now the total of the following received by an interactive sports wagering operator from sports wagers: (1) cash or cash equivalents, whether collected or not and (2) cash value of any bonuses or promotional bets (was, the total of all cash or cash equivalents only).

Section 4

Amends proposed GS 105-113.126 by amending the calculation of the privilege tax on interactive sports wagering operators, by reducing the cap on the amount of actual uncollectible receivables from registered players to be deducted from the gross wagering revenue at 2% of gross wagering revenue minus all cash or cash equivalents paid out as winnings to registered players (was, not to exceed 4% with no mention of cash paid out). Also amends the statute by adding that no refund of the tax paid is allowed for an amount that should be subtracted from gross wagering revenue as an actual uncollectable receivable, regardless of whether the amount is actually subtracted or not.

Amends proposed GS 105-113.128 by amending the distribution of the amount of the tax proceeds that remain after the required distributions to the Department of Revenue and Lottery Commission have been made, by also including UNC-Greensboro, UNC-Wilmington, and Western Carolina University among the universities that are to receive: (1) $300,000 to support collegiate athletic departments and (2) a distribution from the 10% allocation of the remaining proceeds, also to be used to support collegiate athletic departments.