Payment—Gaming Tax

PURPOSE: This rule establishes a payment procedure for gaming taxes. (1) The licensee shall timely remit from the operating account to the commission the gaming tax for each daily period that is defined as the business day for the purpose of establishing the estimated tax and fee liabilities. (2) The daily remittance shall be automatically made from the licensee’s operating account and shall be deemed timely if credited to the deposit account designated by the commission on or before 12:00 p.m. Central Standard Time on the first day financial institutions are open for business after the close of the business day on which the estimated liabilities were established. (A) These deposits shall be made via an electronic funds transfer system employing an automated clearinghouse method. (3) The licensee shall ensure that the deposit is accompanied by such identifying information necessary to assure proper account crediting. (4) The excess, if any, of a remittance over the actual amount for a period shall be applied to subsequent tax liability in accordance with 11 CSR 45-11.110. AUTHORITY: sections 313.004, 313.805, 313.807, 313.822, and 313.835, RSMo 2016.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Emergency amendment filed June 14, 1994, effective June 24, 1994, expired Oct. 21, 1994. Amended: Filed May 4, 1994, effective Sept. 30, 1994. Emergency amendment filed Aug. 10, 1994, effective Aug. 20, 1994, expired Dec. 17, 1994. Amended: Filed Aug. 10, 1994, effective Jan. 29, 1995. Amended: Filed Nov. 10, 1997, effective June 30, 1998. Emergency amendment filed Dec. 2, 2009, effective Jan. 6, 2010, expired July 4, 2010. Amended: Filed Dec. 2, 2009, effective June 30, 2010. Amended: Filed March 1, 2018, effective Oct. 30, 2018. *Original authority: 313.004, RSMo 1993, amended 1994, 2014; 313.805, RSMo 1991, amended 1993, 1994, 2000, 2008, 2010; 313.807, RSMo 1991, amended 1993, 2000, 2012; 313.822, RSMo 1991, amended 1993, 2000, 2008, 2009; and 313.835, RSMo 1991, amended 1993, 1994, 1996, 1998, 2000, 2001, 2003, 2007, 2010, 2012.