25 CFR 514.4 - What are “assessable gross revenues” and how does a tribe calculate the amount of the annual fee it owes?

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§ 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.

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

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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United States Code

Title 25 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 25 CFR Part 514 after this date.

  • 2015-06-05; vol. 80 # 108 - Friday, June 5, 2015
    1. 80 FR 31991 - Various National Indian Gaming Commission Regulations
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, National Indian Gaming Commission
      Correcting amendments.
      Effective June 22, 2015.
      25 CFR Parts 502, 513, 514, 516, 522, 531, 533, 535, 556, 559, 571, 573, 575, and 580
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