Frequently Asked Questions

Lawful Gambling Tax > File and Pay > Filing requirements

• Can I lump my payment for multiple periods or payment types (e.g., original return, amended return, or extension) on one voucher?
• Do I need to file Form G1 with an estimated payment?
• How do I calculate combined net receipts tax?
• What records do I need to keep?
• How long do I need to keep records?

• Can I lump my payment for multiple periods or payment types (e.g., original return, amended return, or extension) on one voucher? Back to top

  No. Separate vouchers must used for each filing period and payment type.   ​

• Do I need to file Form G1 with an estimated payment?Back to top

  No. You're not required to file the return when you make the estimated payment. When you do file it, check the “Filing under extension” box on Form G1. ​

• How do I calculate combined net receipts tax?Back to top

   

  ​If line 8 on Worksheet E is:	​	​	​	​
  over​	but no more than​	subtract from line 8​	multiply result by ​	add​
  $0​	$87,500​	​	9% (.09)​	​$0
  $87,500​	​$122,500	​$87,500	​18% (.18)	​$7,875
  $122,500​	​$157,500	​$122,500	​27% (.27)	​$14,175
  $157,500​	​	​$157,500	36% (.36)​	​$23,625

   ​

  Enter the result on line 9, Worksheet E.

• What records do I need to keep?Back to top

  Every licensed organization is required to maintain complete, accurate and legible records supporting all gambling activities. Records include, but are not limited to:

   

  • Winning and unsold tickets for pull-tab, tipboard, paddlewheel and raffle games and game flares
  • Reports and statements, including checker's records for each bingo occasion
  • Cash journals, ledgers, deposit slips, register tapes and bank statements supporting gambling activity receipts
  • Invoices that represent purchases of gambling products
  • Canceled checks or substitute checks and other documents supporting gambling activity expenditures
  • Organization minutes

• How long do I need to keep records?Back to top

  Gambling-related records must be kept for at least 3.5 years, and may be inspected by the Department at any reasonable time without notice or a search warrant.

  The retention period for played games starts on the due date of the return on which the game is first reported. It does not start on the invoice purchase date or the date the game is removed from play.

  For example, if you report a game as played on your Jan. 2010 return (due Feb. 20), the retention period begins Feb. 20, 2010, and ends on Aug. 20, 2013.

  Keep a copy of all tax returns, schedules and worksheets for your records, including all amended returns.​