Sports betting provision and authorization

SF 978 legalizes and regulates mobile sports betting in Minnesota for adults aged 21 and older. The bill establishes licensing requirements for operators, prohibits local governments from banning sports betting, and creates a tax structure for revenue. It defines key terms like "mobile sports betting" (placing wagers via apps) and "athletic event" (excluding high school sports and fantasy contests), while requiring operators to maintain player accounts tracking deposits, wagers, and winnings. The legislation also sets civil and criminal penalties for violations and amends multiple existing statutes to implement these changes. This directly affects Minnesotans who place bets, licensed betting operators, and tribal casinos operating under existing compacts.