Tax & License

Tax and License Division

Regulation 5.210(1) Transactions

Nonrestricted Licensee Request for Administrative Approval to Charge a Fee for Admission to an Area Gaming is Conducted (Rev. 07.01.15)

Drop and Count Forms

Regulation 6.130(1) Annual Drop and Count Schedule (Rev. 10.21) - PDF Regulation 6.130(1) Annual Drop and Count Schedule (Rev. 10.21) - Excel Regulation 6.130(2) Count Team Personnel List (Rev. 10.21) - PDF Regulation 6.130(2) Count Team Personnel List (Rev. 10.21) - Excel 6.130 Drop-Count Times & Count Personnel List Reporting Instructions (Rev. 10.21) Regulation 6.130(1) Drop and Count Schedule (Upload File) Regulation 6.130(2) Count Personnel List (Upload File)

Regulation 6.150 Bankroll Formulas

Nonrestricted Licensees and Slot Route Operators Restricted Licensees Bankroll Instructions - Nonrestricted/SRO (dated 10/1/17) Bankroll Instructions - Operator of an Inter-Casino Linked System (dated 10/1/17) Bankroll Formula - Operator of Inter-Casino Linked System (dated 10/1/17)

Regulation 8.130 Transactions

Transaction Reporting Form Instructions for Filing Forms 8.130 Supplemental Information Form Instructions for Filing Supplemental Information Forms

Tax Forms and Informational Filings

Filing Deadlines

• 2025-57 Indusrty Notice (NGC-17)
• Uniform Chart of Accounts

Procedures

Casino Closure and Changeover Procedures

Forms & Applications

Statutes & Regulations

Information on the Live Entertainment Tax

Reg. 6.150 Bankroll Formulas (Non-Restricted and Restricted)

Drop/Count and Count Personnel Reporting

Restricted Licensee Compliance Seminars

Internal Control Procedures (ICP)

Industry ICP Variation

License Fees & Tax Rate Schedule

Casino Closure & Changeover Procedures

Job Opportunities