25 CFR § 514.6 - What are the quarterly statements that must be submitted with the fee payments?
(a) Each gaming operation shall file with the Commission quarterly statements showing its assessable gross revenues for the assessed 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 allowance for capital expenditures for structures.
(c) The quarterly statements shall identify an individual or individuals to be contacted should the Commission need to communicate further with the gaming operation. A telephone number and email address for each individual identified shall be included.
(d) 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 Tier 1 assessable gross revenues by the rate for those revenues adopted by the Commission.
(2) Multiply the Tier 2 assessable gross revenues by the rate for those revenues adopted by the Commission.
(3) Add (total) the results (products) obtained in paragraphs (d)(1) and (2) of this section.
(4) Multiply the total obtained in paragraph (d)(3) of this section by 1/4.
(5) Adjust for prior amounts paid and credits received, if applicable. The gaming operation shall provide a detailed justification for the adjustment.
(6) The amount computed in paragraph (d)(5) of this section is the amount to be remitted.
(e) 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 Commission.