(1) An occupational tax is imposed on those gross receipts of any licensed organization which are derived from the conduct of bingo, in the following amounts:
(a) One percent of the first $30,000 in gross receipts received by a licensed organization during a year.
(b) Two percent of the gross receipts received by a licensed organization during a year that exceed $30,000.
(2m) All moneys received under sub. (1) shall be credited to the appropriation account under s. 20.505 (8) (jm) .