Dominica offers licenses to online casinos, sportsbooks, and 800-number businesses. There is an application fee of USD $15,000 for the first application and USD $10,000 for each additional application. Licensees must pay an annual license fee of USD $75,000, or alternatively an annual license fee of the greater of USD $50,000 or 5% of their gross revenue. Capital of at least USD $500,000 is required, of which USD $100,000 must be in Dominican government bonds. Licensees must also submit a certificate from an independent testing laboratory assuring fairness of the games offered and attesting that there are reliable controls in place to curb problem gambling prevent access to minors and citizens of Dominica. There is no tax on profits or income of non-permanent residents. Licensees are required to contribute at least USD $5,000 annually to tourism or other government-approved organizations. A physical presence must be maintained in Dominica.