BULLETIN 

No. 2013 - 2 February, 2013 

Subject: Annual Fees Payable by Indian Gaming Operations; New Rules 

On February 2, 2012, the Commission published changes to the annual fees rule (25 C.F.R. Part

514) in the Federal Register (77 FR 5178). The new regulations became effective on October 1, 

2012. Submitting fee payments and worksheets on a quarterly basis under §§ 514.5 and 514.6 is 

required as of January 1, 2013. A copy of the final rule amending the fee regulations is attached. 

The purpose of Part 514 is to establish how the NIGC sets and collects fees, to establish a basic 

formula for tribes to utilize in calculating the amount of fees to pay, and to advise of the potential 

consequences for failure to pay the fees. This bulletin highlights the changes to the fee 

regulations and gives guidance on how to comply with the amended requirements for submitting 

fee worksheets and payments. These regulations are applicable to all gaming operations under 

the jurisdiction of the Commission. 

Under the revised 25 C.F.R. Part 514, fees are calculated based on the gaming operation’s fiscal 

year rather than its calendar year. It is the Commission’s belief that this change will result in a 

less complex fee calculation and consequently, fewer errors. Part 514 now also requires the 

submission of fee worksheets and payments on a quarterly basis rather than twice a year. The 

payments and fee worksheets must be submitted to the Commission within three (3) months, six 

(6) months, nine (9) months, and twelve (12) months of the end of the gaming operation's fiscal 

year. Tribes that wish to continue to pay their full year’s fees at the beginning of the year may due 

so. Please refer to the attached schedule for additional information regarding fiscal year revenues 

and the submission dates. 

Please note that new gaming operations still must submit worksheets by the specified due dates, 

even if no gaming revenues were generated in the previous year and no fees are owed. 

Additionally, existing gaming operations that owe no fees on a given due date must still submit 

worksheets. For example, if a gaming operation pays its fees for an entire year on its first quarterly due 

date, that operation still must submit a worksheet by the second, third, and fourth due dates for the 

current year. 

The revised regulation also changes the date on which the Commission adopts and publishes the 

preliminary fee rate to no later than March 1st of each year. If necessary, the Commission will modify 

the rate no later than June 1st of each year. Once adopted, a fee rate will remain in effect until a new 

fee rate is adopted. Once a fee rate is adopted, it is used to calculate fee payments due on or after the 

date it is effective. Fee rates are published in an NIGC bulletin and in the Federal Register, and are 

25 CFR ' 514 Rev. February 2013 
25 CFR ' 514 Rev. February 2013 

available on the NIGC website. 

To be clear, fee payments are calculated using the fee rate in effect at the time the payment is due. In 

other words, each quarterly fee payment “stands on its own” and is not recalculated based on a 

change in the fee rate. The only circumstances under which a recalculation of a fee payment would be 

appropriate would be if a payment was calculated using unaudited financial numbers that affected the 

amount of the payment or in the case of an error. In the event a gaming operation believes it is 

necessary to recalculate a previous fee payment, a detailed explanation should be submitted with the 

fee worksheet. 

For example, because the Commission has not yet adopted and published a preliminary fee rate in 

2013, a fee payment submitted on February 20, 2013, should be calculated using the final fee rate that 

was adopted and published on July 12, 2012. Once the Commission adopts a preliminary fee rate on 

or before March 1, 2013, a fee payment should be calculated using that rate as long as it remains in 

effect (i.e. until the Commission adopts the final fee rate for the year). After the Commission adopts 

and publishes the final fee rate for 2013, that fee rate should be used to calculate all payments. Care 

should be taken to use the correct fee rate. 

Finally, the revised fee regulation implements a “ticketing” system for failure to submit a fee payment 

or quarterly fee worksheet in a timely manner. NIGC uses the date of mailing, not the date of 

receipt (mailbox rule), to determine if a submission is timely. If a tribe uses a private delivery 

service such as FEDEX or UPS, the shipping receipt should be dated on or before the due date. 

Should you have any questions or need additional information, please contact Yvonne Lee, National 

Indian Gaming Commission, 1441 L Street, NW, Suite 9100, Washington, DC, 20005; telephone (202) 

632-7003; fax (202) 632-7066 (these are not toll-free numbers). 
25 CFR ' 514 Rev. February 2013 

PART 514 ANNUAL FEES 

§ 514.1 What is the purpose of this part? 

Each gaming operation under the jurisdiction of the Commission, including a tribe with a certificate 

of self-regulation, shall pay to the Commission annual fees as established by the Commission. The 

Commission, by a vote of not less than two of its members, shall adopt the rates of fees to be paid. 

§ 514.2 When will the annual rates be published? 

(a) The Commission shall adopt preliminary rates for each calendar year no later than March 1st of 

each year, and, if considered necessary, shall modify those rates no later than June 1st of that 

year. 

(b) The Commission shall publish the rates of fees in a notice in the Federal Register. 

§ 514.3 What is the maximum fee rate? 

(a) The rates of fees imposed shall be— 

(1) No more than 2.5% of the first $1,500,000 (1st tier), and 

(2) No more than 5% of amounts in excess of the first $1,500,000 (2nd tier) of the assessable gross 

revenues from each gaming operation subject to the jurisdiction of the Commission. 

(b) If a tribe has a certificate of self-regulation, the rate of fees imposed shall be no more than .25% 

of assessable gross revenues from self-regulated class II gaming operations. 

§ 514.4 What are “assessable gross revenues” and how does a tribe 

calculate the amount of the annual fee it owes? 

(a) For purposes of computing fees, assessable gross revenues for each gaming operation are the 

annual total amount of money wagered on class II and III games, entry fees (including table or card 

fees), less any amounts paid out as prizes or paid for prizes awarded, and less an allowance for 

amortization of capital expenditures for structures as reflected in the gaming operation's audited 

financial statements. 

(b) Each gaming operation subject to these regulations shall calculate the annual fee based on the 

gaming operation's fiscal year. 

(c) Unless otherwise provided by the regulations, generally accepted accounting principles shall be 

used. 

(d) The allowance for amortization of capital expenditures for structures shall be either: 

(1) An amount not to exceed 5% of the cost of structures in use throughout the year and 2.5% of 

the cost of structures in use during only a part of the year; or 

(2) An amount not to exceed 10% of the total amount of depreciation expenses for the year. 
25 CFR ' 514 Rev. February 2013 

(e) All class II and III revenues from gaming operations are to be included. 

§ 514.5 When must a tribe pay its annual fees? 

Each gaming operation shall calculate the amount of fees to be paid and remit them with the 

quarterly statement required in § 514.6. The fees payable shall be computed using: 

(a) The most recent rates of fees adopted by the Commission pursuant to § 514.2, 

(b) The assessable gross revenues for the previous fiscal year as calculated using § 514.4, and 

(c) The amounts paid and credits received during the fiscal year, if applicable. 

§ 514.6 What are the quarterly statements that must be submitted 

with the fee payments? 

(a) Each gaming operation subject to the jurisdiction of the Commission shall file with the 

Commission quarterly statements showing its assessable gross revenues for the previous fiscal 

year. 

(b) These statements shall show the amounts derived from each type of game, the amounts 

deducted for prizes, and the amounts deducted for the amortization of structures. 

(c) The quarterly statements shall be sent to the Commission within three (3) months, six (6) 

months, nine (9) months, and twelve (12) months of the end of the gaming operation's fiscal year. 

(d) The quarterly statements shall identify an individual or individuals to be contacted should the 

Commission need to communicate further with the gaming operation. The telephone numbers of the 

individual(s) shall be included. 

(e) Each quarterly statement shall include the computation of the fees payable, showing all amounts 

used in the calculations. The required calculations are as follows: 

(1) Multiply the 1st tier assessable gross revenues, as calculated using § 514.4, by the rate for 

those revenues adopted by the Commission. 

(2) Multiply the 2nd tier assessable gross revenues, as calculated using § 514.4, by the rate for 

those revenues adopted by the Commission. 

(3) Add (total) the results (products) obtained in paragraphs (e)(1) and (2) of this section. 

(4) Multiply the total obtained in paragraph (e)(3) of this section by1/4. 

(5) The amount computed in paragraph (e)(4) of this section is the amount to be remitted. 

(f) Examples of fee computations follow: 

(1) Where a filing is made for the first quarter of the fiscal year, the previous year's assessable 

gross revenues as calculated using section 514.4 of this part are $2,000,000, the fee rates adopted 

by the Commission are 0.0% on the first $1,500,000 and .08% on the remainder, the amounts to be 

used and the computations to be made are as follows: 
25 CFR ' 514 Rev. February 2013 

1st tier revenues—$1,500,000 × 0.0% = 0 

2nd tier revenues—$500,000 × .08% = $400

Annual fees $400

Multiply for fraction of year—1/4or .25 

Fees for first payment $100

Amount to be remitted $100

(2) [Reserved] 

(g) As required by part 571 of this chapter, quarterly statements must be reconciled with a tribe's 

audited or reviewed financial statements for each gaming location. These reconciliations must be 

made available upon the request of any authorized representative of the NIGC.
25 CFR ' 514 Rev. February 2013 

NIGC Fee Payments Schedule 

For Tribes/operations with a fiscal year ending March 31: 

Payment Due Date 

Basis for Assessable 

Gross Revenues 

Fraction of year used for 

Worksheet 

6/30/2012 CY 2011 0.5

12/31/2012 CY 2011 0.5

3/31/2013 FYE 3/31/2012 0.25

6/30/2013 FYE 3/31/2013 0.25

9/30/2013 FYE 3/31/2013 0.25

12/31/2013 FYE 3/31/2013 0.25

3/31/2014 FYE 3/31/2013 0.25

6/30/2014 FYE 3/31/2014 0.25

9/30/2014 FYE 3/31/2014 0.25

12/31/2014 FYE 3/31/2014 0.25

For Tribes/operations with a fiscal year ending June 30: 

Payment Due Date 

Basis for Assessable 

Gross Revenues 

 Fraction of year used for 

Worksheet 

6/30/2012 CY 2011 0.5

12/31/2012 CY 2011 0.5

3/31/2013 FYE 6/30/2012 0.25

6/30/2013 FYE 6/30/2012 0.25

9/30/2013 FYE 6/30/2013 0.25

12/31/2013 FYE 6/30/2013 0.25

3/31/2014 FYE 6/30/2013 0.25

6/30/2014 FYE 6/30/2013 0.25

9/30/2014 FYE 6/30/2014 0.25

12/31/2014 FYE 6/30/2014 0.25

For Tribes/operations with a fiscal year ending September 30: 

Payment Due Date 

Basis for Assessable 

Gross Revenues 

Fraction of year used for 

Worksheet 

6/30/2012 CY 2011 0.5

12/31/2012 CY 2011 0.5

3/31/2013 FYE 9/30/2012 0.25

6/30/2013 FYE 9/30/2012 0.25

9/30/2013 FYE 9/30/2012 0.25

12/31/2013 FYE 9/30/2013 0.25

3/31/2014 FYE 9/30/2013 0.25

6/30/2014 FYE 9/30/2013 0.25

9/30/2014 FYE 9/30/2013 0.25

12/31/2014 FYE 9/30/2014 0.25
25 CFR ' 514 Rev. February 2013 

NIGC Fee Payments Schedule 

For Tribes/operations with a fiscal year ending December 31: 

Payment Due Date 

Basis for Assessable 

Gross Revenues 

Fraction of year used for 

Worksheet 

6/30/2012 CY 2011 0.5

12/31/2012 CY 2011 0.5

3/31/2013 FYE 12/31/2012 0.25

6/30/2013 FYE 12/31/2012 0.25

9/30/2013 FYE 12/31/2012 0.25

12/31/2013 FYE 12/31/2012 0.25

3/31/2014 FYE 12/31/2013 0.25

6/30/2014 FYE 12/31/2013 0.25

9/30/2014 FYE 12/31/2013 0.25

12/31/2014 FYE 12/31/2013 0.25

For Tribes/operations with a fiscal year ending April 30: 

Payment Due Date 

Basis for Assessable 

Gross Revenues 

Fraction of year used for 

Worksheet 

6/30/2012 CY 2011 0.5

12/31/2012 CY 2011 0.5

1/31/2013 FYE 4/30/2012 1/12 or .0833

4/30/2013 FYE 4/30/2012 0.25

7/31/2013 FYE 4/30/2013 0.25

10/31/2013 FYE 4/30/2013 0.25

1/31/2014 FYE 4/30/2013 0.25

4/30/2014 FYE 4/30/2013 0.25

7/31/2014 FYE 4/30/2014 0.25

10/31/2014 FYE 4/30/2014 0.25

For Tribes/operations with a fiscal year ending May 31: 

Payment Due Date 

Basis for Assessable 

Gross Revenues 

Fraction of year used for 

Worksheet 

6/30/2012 CY 2011 0.5

12/31/2012 CY 2011 0.5

2/28/2013 FYE 5/31/2012 1/6 or .1667

5/31/2013 FYE 5/31/2012 0.25

8/31/2013 FYE 5/31/2013 0.25

11/30/2013 FYE 5/31/2013 0.25

2/28/2014 FYE 5/31/2013 0.25

5/31/2014 FYE 5/31/2013 0.25

8/31/2014 FYE 5/31/2014 0.25

11/30/2014 FYE 5/31/2014 0.25
25 CFR ' 514 Rev. February 2013 

§ 514.7 What should a tribe do if it changes its fiscal year? 

If a gaming operation changes its fiscal year, it shall notify the Commission of the change within 

thirty (30) days. The Commission may request that the tribe prepare and submit to the Commission 

the fees and statements required by this subsection for the stub period from the end of the previous 

fiscal year to the beginning of the new fiscal year. The submission must be sent to the Commission 

within ninety (90) days of its request. 

§ 514.8 Where should fees, quarterly statements, and other 

communications about fees be sent? 

The statements, remittances and communications about fees shall be transmitted to the 

Commission at the following address: Comptroller, National Indian Gaming Commission, 1441 L 

Street NW., Suite 9100, Washington, DC 20005. Checks should be made payable to the National 

Indian Gaming Commission (do not remit cash). 

§ 514.9 What happens if a tribe submits its fee payment or quarterly 

statement late? 

(a) In the event that a gaming operation fails to submit a fee payment or quarterly statement in a 

timely manner, the Chair of the Commission may issue a notice specifying: 

(1) The date the statement and/or payment was due; 

(2) The number of calendar days late the statement and/or payment was submitted; 

(3) A citation to the federal or tribal requirement that has been or is being violated; 

(4) The action being considered by the Chair; and 

(5) Notice of rights of appeal pursuant to part 577 of this chapter. 

(b) Within fifteen (15) days of service of the notice, a respondent may submit written information 

about the notice to the Chair. The Chair shall consider any information submitted by the respondent 

as well as the respondent's history of untimely submissions or failure to file statements and/or fee 

payments over the preceding five (5) years in determining the amount of the late fee, if any. 

(c) When practicable, within thirty (30) days of issuing the notice described in paragraph (a) of this 

section to a respondent, the Chair of the Commission may assess a proposed late fee against a 

respondent for each failure to file a timely quarterly statement and/or fee payment: 

(1) For statements and/or fee payments one (1) to thirty (30) calendar days late, the Chair may 

propose a late fee of up to, but not more than 10% of the fee amount for that quarter, as calculated 

in § 514.6(e); 

(2) For statements and/or fee payments thirty-one (31) to sixty (60) calendar days late, the Chair 

may propose a late fee of up to, but not more than 15% of the fee amount for that quarter, as 

calculated in § 514.6(e); 

(3) For statements and/or fee payments sixty-one (61) to ninety (90) calendar days late, the Chair 

may propose a late fee of up to, but not more than 20% of the fee amount for that quarter, as 

calculated in § 514.6(e). 
25 CFR ' 514 Rev. February 2013 

§ 514.10 When does a late payment or quarterly statement 

submission become a failure to pay? 

(a) Statements and/or fee payments over ninety (90) calendar days late constitute a failure to pay 

the annual fee, as set forth in IGRA, 25 U.S.C. 2717(a)(3), and NIGC regulations, 25 CFR 

573.6(a)(2). In accordance with 25 U.S.C. 2717(a)(3), failure to pay fees shall be grounds for 

revocation of the approval of the Chair of any license, ordinance or resolution required under IGRA 

for the operation of gaming. 

(b) In accordance with § 573.6(a)(2) of this chapter, if a tribe, management contractor, or 

individually owned gaming operation fails to pay the annual fee, the Chair may issue a notice of 

violation and, simultaneously with or subsequently to the notice of violation, a temporary closure 

order. 

§ 514.11 Can a tribe or gaming operation appeal a proposed late 

fee? 

(a) Proposed late fees assessed by the Chair may be appealed under part 577 of this chapter. 

(b) At any time prior to the filing of a notice of appeal under part 577 of this chapter, the Chair and 

the respondent may agree to settle the notice of late submission, including the amount of the 

proposed late fee. In the event a settlement is reached, a settlement agreement shall be prepared 

and executed by the Chair and the respondent. If a settlement agreement is executed, the 

respondent shall be deemed to have waived all rights to further review of the notice or late fee in 

question, except as otherwise provided expressly in the settlement agreement. In the absence of a 

settlement of the issues under this paragraph, the respondent may contest the proposed late fee 

before the Commission in accordance with part 577 of this chapter. 

§ 514.12 When does a notice of late submission and/or a proposed 

late fee become a final order of the Commission and final agency 

action? 

If the respondent fails to appeal under part 577 of this chapter, the notice and the proposed late fee 

shall become a final order of the Commission and final agency action. 

§ 514.13 How are late submission fees paid, and can interest be 

assessed? 

(a) Late fees assessed under this part shall be paid by the person or entity assessed and shall not 

be treated as an operating expense of the operation. 

(b) The Commission shall transfer the late fee paid under this subchapter to the U.S. Treasury. 

(c) Interest shall be assessed at rates established from time to time by the Secretary of the 

Treasury on amounts remaining unpaid after their due date. 

§ 514.14 What happens if a tribe overpays its fees or if the 

Commission does not expend the full amount of fees collected in a 

fiscal year? 
25 CFR ' 514 Rev. February 2013 

(a) The total amount of all fees imposed during any fiscal year shall not exceed the statutory 

maximum imposed by Congress. The Commission shall credit pro-rata any fees collected in excess 

of this amount against amounts otherwise due according to § 514.4. 

(b) To the extent that revenue derived from fees imposed under the schedule established under this 

paragraph are not expended or committed at the close of any fiscal year, such funds shall remain 

available until expended to defray the costs of operations of the Commission. 

§ 514.15 May tribes submit fingerprint cards to the NIGC for 

processing? 

Tribes may submit fingerprint cards to the Commission for processing by the Federal Bureau of 

Investigation (FBI) and the Commission may charge a fee to process fingerprint cards on behalf of 

the tribes. 

§ 514.16 How does the Commission adopt the fingerprint processing 

fee? 

(a) The Commission shall review annually the costs involved in processing fingerprint cards and, by 

a vote of not less than two of its members, shall adopt preliminary rates for each calendar year no 

later than March 1st of that year, and, if considered necessary, shall modify those rates no later 

than June 1st of that year. 

(b) The fingerprint fee charge shall be based on fees charged by the Federal Bureau of 

Investigation and costs incurred by the Commission. Commission costs include Commission 

personnel, supplies, equipment costs, and postage to submit the results to the requesting tribe. 

§ 514.17 How are fingerprint processing fees collected by the 

Commission? 

(a) Fees for processing fingerprint cards will be billed monthly to each Tribe for cards processed 

during the prior month. Tribes shall pay the amount billed within forty-five (45) days of the date of 

the bill. 

(b) The Chair may suspend fingerprint card processing for a tribe that has a bill remaining unpaid 

for more than forty-five (45) days. 

(c) Fingerprint fees shall be sent to the following address: Comptroller, National Indian Gaming 

Commission, 1441 L Street NW., Suite 9100, Washington, DC 20005. Checks should be made 

payable to the National Indian Gaming Commission (do not remit cash).