Section 26-51-1309 - Gaming winnings tax - Withholding and remittance(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager.(b) The holder of a franchise to conduct electronic games of skill shall: (1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and(2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.Amended by Act 2019, No. 910,§ 3781, eff. 7/1/2019.