Source: https://www.federalregister.gov/documents/2012/02/02/2012-2254/fees
Timestamp: 2018-07-21 02:37:43
Document Index: 523629326

Matched Legal Cases: ['§\u2009514', '§\u2009514', '§\u2009514', '§\u2009514', '§\u2009514', '§\u2009514', '§\u2009514', '§\u2009514', '§\u2009514', '§\u2009573', '§\u2009514']

5178-5183 (6 pages)
514.3 What is the maximum fee rate?
514.4 What are “assessable gross revenues” and how does a tribe calculate the amount of the annual fee it owes?
514.5 When must a tribe pay its annual fees? and 514.6 What are the quarterly statements that must be submitted with the fee payments?
514.9 What happens if a tribe submits its fee payment or quarterly statement late?
514.17 How are fingerprint processing fees collected by the Commission?
https://www.federalregister.gov/d/2012-2254 https://www.federalregister.gov/d/2012-2254
Compliance Date: Submitting fee worksheets and payments on a quarterly basis under §§ 514.5 and 514.6 is not required until January 1, 2013.
Response: The recommendation to maintain a bi-annual fee was not adopted. The Commission finds that changing the submission requirement back to quarterly is consistent with the requirements of the Indian Gaming Regulatory Act, 25 U.S.C. 2717(f), which states that “[t]he Commission, by a vote of not less than two of its members, shall annually adopt the rate of the fees authorized by this section which shall be payable to the Commission on a quarterly basis.” Further, this rule does not prohibit pre-payment of fees. Fee worksheets, however, must be submitted on a quarterly basis, even if the fee has been prepaid.
This rule also changes the timeframe of the fee calculation from a gaming operation's calendar year to its fiscal year. Though there were no comments in opposition to this change, it is important to note that this rule does not mandate that a tribe change its fiscal year, but rather requires that a tribe base its fee calculation on its fiscal year. Thus, if a tribe's fiscal year is based on its calendar year, there is no need to change. The Commission believes that the use of a fiscal year for calculating annual fees and completing fee worksheets will result in fewer inaccuracies in fee calculations.
When will the annual rates be published?
What are “assessable gross revenues” and how does a tribe calculate the amount of the annual fees it owes?
What happens if a tribe submits its fee payment or quarterly statement late?
Can a tribe or gaming operation appeal a proposed late fee?
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?
What are “assessable gross revenues” and how does a tribe calculate the amount of the annual fee it owes?
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
(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.
(4) Multiply the total obtained in paragraph (e)(3) of this section by 1/4.
1st tier revenues—$1,500,000 × 0.0% = 0
2nd tier revenues—$500,000 × .08% = $400
Annual fees $400
Multiply for fraction of year—1/4 or .25
Fees for first payment $100
Amount to be remitted $100
(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).
(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.
(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.