Instructions For 2013 Alaska Mulitple-Beneficiary Permittee Quarterly Report Form
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7Instructions for 2013 Alaska Mulitple-Beneficiary
Permittee Quarterly Report
later than the end of the month following the end of each
GENERAL INSTRUCTIONS
calendar quarter.
WHO MUST FILE
GENERAL
ORDER
FOR
COMPLETION
OF
All MBPs shall file a report for each calendar quarter in
SCHEDULES
FOR
MULTIPLE-BENEFICIARY
which an activity was conducted.
PERMITTEE (MBP) QUARTERLY REPORT
Do not fill in the forms for the Quarterly Report until you
have read all the instructions.
DUE DATE OF REPORT
File the report with the Department by the last business day
Caution:
Game-related expenses and bingo prizes are
of the month following each calendar quarter in which an
limited on an annual basis. Refer to Alaska law for specific
activity was conducted.
limitations. Detailed instructions about the limitations are
included with the instructions for the MBP Annual Report.
WHO MUST SIGN
Though these are annual limitations, observance of the
The report must be signed, under penalty of unsworn
limitations during each quarter may prevent the need for
falsification, by the member in charge. If someone is paid
payment of additional net proceeds in later quarters or at
to prepare the report, the paid preparer must also sign and
year-end.
date the report and provide the name and address of his or
her firm.
Some schedules rely on computations from other schedules
and cannot be correctly completed until that schedule has
WHERE TO SEND THE REPORT
been completed. The following steps outline the general
Mail the report to:
order for completion of the Quarterly Report and supporting
schedules.
Tax Division-Gaming Group
Alaska Department of Revenue
PO Box 110420
Detailed instructions for preparation of each schedule
are included in this pamphlet. If you have questions
Juneau, Alaska 99811-0420
about the forms, please refer to the instructions for each
form.
or deliver to the 333 Willoughby Ave., 11th Floor, State
Office Building, in Juneau, Alaska.
Complete Schedule A, Activity Report by
Step No. 1.
Permittee, Columns A through I, lines 1,2, 3 and 4 (Gross
INFORMATION TO INCLUDE
Receipts, Taxes, Prizes and Adjusted Gross Income) for the
The report must include, for each activity conducted during
total gaming activity of the MBP and then for each permittee
the quarter, the type(s) of activity conducted, the amount
member.
The remaining lines of this schedule will be
of gross receipts, the amount of authorized expenses, the
completed after other schedules are done.
value of prizes awarded, the amount of net proceeds paid,
and other information the Department requires; a completed
Step No. 2. Complete Schedule C-1, Cost of Pull-Tab
Internal Revenue Service Form 941; and a copy of the
Games, (for self-directed and vendor sales) and Bingo
MBP’s employer contributions and wage report submitted
Cards for the total gaming activity of the MBP.
to the Department of Labor for the quarter.
Step No. 3. Complete Schedule AV, Vendor Activity Report,
BINGO AND PULL-TAB REPORTING
if the MBP contracted with a registered vendor during any
Note that regulation requires accrual accounting to report
part of the year, then complete Column C of Schedules A
bingo and pull-tab activity, but this requirement applies only
and C for the vendor sales. The vendor column of Schedule
to the annual financial statement. The MBP need not convert
C-1 computes the total cost of pull-tab games delivered
from the cash basis or modified cash basis for the quarterly
to all vendors; report the pull-tab game expense for each
reports.
The MBP may wish to consult an accounting
vendor on the lines provided.
professional to prepare the books before starting the annual
financial statement. See 15 AAC 160.830.
Complete Schedule C, Game-Related
Step No. 4.
Expenses, lines 8 through 21, for the total gaming activity of
INFORMATION TO PROVIDE TO THE PERMITTEE
the MBP and for each member permittee.
MEMBERS
The MBP must provide each permittee member with
Caution: Expenses and bingo prizes may be limited on an
Schedule A, Activity Report by Permittee, with the permittee
annual basis; refer to Alaska law for specific limitations.
member’s allocable amounts.
Each permittee member
must receive a check for its quarterly net proceeds no
0405-867i Rev 09/12 - page 1
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