Instructions For 2013 Alaska Mulitple-Beneficiary Permittee Quarterly Report Form Page 2
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7Instructions for 2013 Alaska Mulitple-Beneficiary
Permittee Quarterly Report
Step No. 5. Complete Schedule A, lines 5 and 6, Columns
Pull-tab Sales by Registered Vendors. Vendor sales of
A through I, for the total gaming activity of the MBP and then
pull-tabs are reported on Schedule AV and carried forward
for each permittee member.
to Schedule A. See separate instructions for Schedule AV.
Step No. 6. Complete Schedule D, Pull-Tab Attachment.
Line 1, Gross Receipts. Enter the total receipts of the
MBP for each gaming activity on line 1. Enter the sum of
Step No. 7. Complete Schedule E, Payments to Permittees.
the receipts from all gaming activities in Column I.
If additional payments are made when the report is filed,
include those payments on Schedule E.
Total Gross Receipts when sales tax is imposed by the
municipality: Sales tax collected is not part of the sales price
Step No. 8. Complete Schedule A, line 7 for the total gaming
of the gaming device (for example, a pull-tab or bingo card).
activity of the MBP and then for each permittee member.
This is money owed to the municipality, not income from the
gaming activity. Do not include this amount in Column A. If
Step No. 9. Complete Page 1 of the MBP Quarterly Report.
the sales tax is not collected as a percent of the ideal sales
price ($1.00 x 4% tax = .04 + $1.00 = $1.04 that should
be collected but only $1.00 was collected,) the sales tax
SPECIFIC INSTRUCTIONS
paid to the municipality will reduce the gross revenue on
PAGE 1
line 1 (ideal sales price of $1.00 - .04 = .96 gross revenue
from the sale of the pull-tab). Do not include the tax paid to
MBP INFORMATION AND REPORT PERIOD
the municipality as an expense when the check is issued.
Enter the MBP name, permit number, and federal EIN and
The money was collected from the purchasers of the pull-
then check off the quarter for which this report is submitted
tabs or bingo cards and is simply being forwarded to the
in the spaces provided.
municipality.
PERMITTEE MEMBER INFORMATION
Line 2, Federal Excise Tax. Enter the amount of excise tax
Enter the permit number and name of each permittee
paid on gross receipts by the MBP for each gaming activity
member in the spaces provided.
on the applicable line. Enter the sum of taxes paid for all
gaming activates on line 2, Column I.
Columns A through F. Enter the total gross receipts,
Federal Excise tax, prizes, adjusted gross income, game-
3% pull-tab tax. Do not include the 3% pull-tab tax paid
related expenses and net proceeds for all gaming activities
when the games were purchased. Enter the pull-tab tax
conducted for each permittee member from Schedule A (as
paid on Schedule C, line 14
prepared for each permittee member), Column I, on the
appropriate line of Page 1 for each permittee member.
Sales Taxes: Do not include sales taxes with the taxes
reported on line 2. Please refer to the discussion for line 1,
Enter the total net proceeds paid to each
Column G.
Gross Receipts.
permittee member from Schedule A, line 7, Column I.
Line 3, Cost of Prizes. Enter the cost of prizes awarded by
SCHEDULE A
the MBP for each gaming activity in the applicable column
ACTIVITY REPORT BY PERMITTEE
of line 3. (See caution below regarding bingo prizes). DO
NOT include any donated prizes (but keep in mind that
Prepare a separate Schedule A for the total activity of
donated prizes are part of the overall annual prize limits).
the MBP and one for each permittee member. Prepare
Enter the sum of prizes awarded from gaming receipts for
one Schedule A to report the total gaming activity of
all activities on line 3, Column I.
the MBP. Then prepare a separate Schedule A for each
member permittee showing the member’s allocable share
Caution: The annual prize payout for bingo may not exceed
of each item.
85 percent of the gross receipts from the bingo activity. If
the total annual payout is over this limitation, the excess
SCHEDULE A
will not be allowed as a deduction from gross receipts to
compute net proceeds due to the permittees; however, all
ACTIVITY REPORT BY PERMITTEE FOR THE TOTAL
prizes paid must be reported.
ACTIVITY OF THE MBP
Check the box on the Schedule A to indicate that this form
Line 4, Adjusted Gross Income. Subtract Federal Excise
reports the total activity of the MBP. Do not enter a permittee
Tax (line 2) and Cost of Prizes (line 3) from Total Gross
member name or permit number on this form.
Receipts (line 1) and enter the result on line 4 for each
0405-867i Rev 09/12 - page 2
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