Return—Gaming Tax

PURPOSE: This rule establishes the procedure for tax returns for gaming tax. Editors Note: The form mentioned in this rule may be found at the Department of Revenue, and is exempted from filing with this rule (section 536.010(4)(m), RSMo). (1) The licensee shall file a tax return with the commission for each gaming day the licensee holds a Class A license and shall remit to the commission any unpaid amount shown on the return. (2) The tax return filed with the commission shall include the following: (A) The electronic daily filing of a record of the—1) gross receipts, 2) amount of winnings paid to wagerers, 3) resulting adjusted gross receipts, 4) amount of gaming tax, 5) admission fee liability, and 6) other information as the commission may require; using a form and set of procedures required by the commission. This portion of the return shall be deemed timely filed if received by the commission not later than 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 gaming tax and admission fee liability accrued; (B) The electronic weekly filing of supporting worksheets using automated forms and a set of procedures required by the commission. This portion of the return shall be deemed timely filed if received by the commission not later than 12:00 p.m. Central Standard Time on the Friday following each gaming week which, for the purposes of this section, means Wednesday of each week through the following Tuesday; and (C) The weekly filing by electronic transmission or fax of signed Daily Tax Transmittal Reports for each gaming day in the gaming week. This portion of the return shall be deemed timely filed if received by the commission not later than 12:00 p.m. Central Standard Time on the Friday following each gaming week. (3) It is the duty of the licensee to obtain any computer hardware and software necessary to file a tax return electronically. It is also the duty of the licensee to obtain any required form from the commission and adhere to any required set of procedures when filing a return. Failure to obtain the required forms or adhere to the required procedures will not excuse the licensee from filing any required returns. (4) The time for filing any portion of a tax return may be extended by the commission upon the submission by the licensee of a written request for extension prior to the filing due date. The commission shall not extend the time for filing any portion of a tax return by more than seven (7) days and no request for extension shall be granted without the showing of good cause. In granting a request for extension, the commission shall provide the licensee with written approval of request for extension. Approval by the commission of a request for extension shall not extend the time for payment of any gaming tax or fee. (5) Every licensee is required to file a tax return in accordance with the provisions of this section even if no wagers were made or admission fees charged during the period covered by the return. AUTHORITY: sections 313.004, 313.805, and 313.822, RSMo 2000.* 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. Amended: Filed June 25, 1996, effective Feb. 28, 1997. Amended: Filed Aug. 30, 2006, effective March 30, 2007. *Original authority: 313.004, RSMo 1993, amended 1994; 313.805, RSMo 1991, amended 1993, 1994, 2000; and 313.822, RSMo 1991, amended 1993, 2000.