Background: Gambling Sector Reform

Purpose of this session

This session focuses on the financial architecture surrounding the new Gambling Authority and on the relationship between regulatory financing under the draft Ordinance and the broader fiscal and public revenue framework for the gambling sector. The draft Ordinance itself provides for cost recovery through a supervisory levy and regulatory fees. Broader taxation and public revenue policy form a related but separate policy track.

The draft introduces a cost recovery supervisory levy and application fees. It also establishes rules for the financial management, reserves, budgeting, reporting and accountability of the Gambling Authority.

The purpose is to test whether the proposed arrangements are legally clear, administratively workable and capable of supporting transparent and sustainable regulation without confusing regulatory cost recovery with general public revenue.

Building on the 2025 stakeholder engagement

Financial issues were a major part of the February 2025 engagement. Stakeholders discussed license fees, arrears, GGR related concepts, cash payments, reconciliation, direct collection, enforcement limitations and the need for predictable and transparent revenue arrangements.

The current reform has developed these issues further. The consultation now focuses on the distinction between regulatory financing and broader public revenue, the data and collection chain, accountability and transition.

What we would like to discuss

• • the cost recovery principle for the supervisory levy
• • allocation of regulatory costs between sectors and individual license holders
• • calculation methods and the data required from operators
• • assessment, collection, enforcement, objection and appeal
• • application fees and other regulatory charges
• • transition from current fees and financial obligations
• • budgeting, reserves, surplus reconciliation and accountability of the Gambling Authority
• • the boundary between regulatory financing and fiscal or Treasury policy

Relevant parts of the draft Kansspelenverordening

Articles 10 to 12 on the supervisory levy and application fees, relevant sector specific cost provisions including Article 34, Articles 62 to 67 on financial management and accountability, and Article 78 on transition in the consultation version of the draft Kansspelenverordening dated 23 October 2026.

What we will explain and share

• • the cost recovery financing principle for the Gambling Authority
• • the proposed legal basis for the supervisory levy and application fees
• • the proposed budget, reserve, surplus and accountability framework
• • the current distinction between regulatory financing and separate fiscal or Treasury policy
• • the areas where calculation methods and implementation rules remain to be developed

Key questions for consultation

1. 1. Does the proposed framework create a clear and workable distinction between cost recovery for the Gambling Authority and broader public revenue or taxation?
2. 2. What is the most transparent and administratively workable basis for allocating supervisory costs between sectors and individual license holders?
3. 3. Are the proposed assessment, data, collection, objection and appeal arrangements workable within Sint Maarten's existing public financial administration?
4. 4. What transition arrangements are needed to move from current license fees and payment practices to the new regulatory financing model?

Who we would like to have at the table

We particularly welcome participants with direct responsibility or expertise in:

• • public finance and fiscal policy
• • tax assessment and collection
• • government accounting and audit
• • regulatory cost allocation
• • financial administration and objection or appeal procedures
• • gambling licensing data and fee administration
• • government budgeting and accountability

Expected outcome

Clarify the financial and administrative model for regulatory financing, identify unresolved legal or implementation issues and establish which matters belong in gambling regulation and which require separate fiscal or Treasury decisions.

How the input will be used

Feedback from the session will be assessed together with written responses received through the wider public consultation. Depending on the nature of the input, it may inform further refinement of the draft Kansspelenverordening, the accompanying Explanatory Memorandum, future secondary regulation, implementation arrangements or cooperation protocols. Participation does not imply that all views or recommendations will necessarily be incorporated into the final legislation.

Practical information

Date: Tuesday, 10 November 2026.

The session is part of the targeted stakeholder consultation. Organizations will be invited directly. Other interested stakeholders may participate in the wider public consultation and may register their interest in the stakeholder process through the consultation website.

Participation in a targeted session is not required in order to submit comments through the public consultation.