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Last Updated: 8/26/2014

Lawful Gambling Monthly Return Tax

If your organization sells electronic bingo and pull-tab games, you must file your return electronically.
There is no cost to file electronically—and it's secure, easy and convenient! Click here for information on how to get started.

If your organization had gambling activity during the previous month, you must file the Lawful Gambling Monthly Tax Return (Form G1) and the Report of Barcoded Games (Schedule B2). If your organization didn't have gambling activity, you still must file the return and check the "No gambling activity this month" check box.

You may need to file additional schedules such as the Barcode Label Sheet, Schedule ER and Schedule NRL. You may also need to complete the Worksheet E (which you keep for your records). 

The return must also

  • be signed by the organization’s CEO, gambling manager and the person who prepared the return

  • be dated

  • include phone numbers of the gambling manager and the preparer

Due dates

Your return and payment are due by the 20th of the month after the gambling activity. (For example, your January return and payment are due by Feb. 20.) Even if you receive a filing extension, you must pay any tax owed by the 20th or we will assess penalties and interest.

If the due date falls on a weekend or holiday, your return and payment are due by the next business day.

Assembling your paper return

You must file all required schedules with the return and assemble them in the following order (top to bottom):

  1. Form G1
  2. Schedule NRL
  3. Schedule ER
  4. Schedule B2
  5. Barcode Label Sheet
Note: Do not attach the Worksheet E. Keep the worksheet with your records.

Incomplete returns

If your return is incomplete or if required items are missing, we'll notify you by mail what information you need to send to us. If certain information is missing, such as signatures, we may also send your return back to you to be completed and re-filed. If the delay causes your return to be late, any tax that you owe will be subject to penalty and interest charges.

File electronic return

If you file electronically, you can enter the return information manually on-screen in e-Services or import your file into e-Services.

For more information, see Filing Electronically or How to Import Lawful Gambling Monthly Tax Return.