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SOME DEPARTMENT OF REVENUE TAX DEADLINES EXTENDED TO JULY 15, 2020.

DEPARTMENT OF REVENUE TAX COMPLIANCE PROGRAM TEMPORARY SUSPENSION PLAN

Notice of Extended Filing and Payment Deadline for Alaska Corporate Income Tax


Charitable Gaming
2014 Annual Report


Charitable Gaming Reports





AS 05.15
DESCRIPTION

Municipalities and qualified nonprofit organizations are eligible to conduct gaming activities as set out in the Alaska Gaming Reform Act. The purpose of these activities is to derive public benefit in the form of money for these entities. Qualified organizations include: civic or service organizations; religious, charitable, fraternal, veterans, labor, political, or educational organizations; police or fire departments and companies; dog mushers’ associations, outboard motor associations, and fishing derby and nonprofit trade associations. Gaming activities include primarily the sale of pull-tabs, bingo and raffles.

The Charitable Gaming Program issues permits and licenses to conduct gaming activities, collects fees and taxes, conducts audits, investigates complaints, and provides educational outreach to municipalities and qualified organizations.

Permits are issued annually with fees ranging from $20 to $100. Licenses are issued annually with fees ranging from$500 to $2,500. A 3% tax on pull-tabs sold by distributors is collected on a monthly basis. A 1% fee on net proceeds is collected annually from permittees if their gross receipts exceed $20,000.

RETURNS

Monthly, quarterly, and annual returns are filed by permittees and licensees conducting gaming depending on the amount of gross receipts and the type of permit/license. Manufacturers and distributors file monthly reports. Operators must file monthly reports to permittees.

DISPOSITION OF REVENUE

The Division deposits permit and license fees, pull-tab taxes, and net proceeds fees into the General Fund.

HISTORY

1960 - The legislature legalized gaming and gave oversight for all gaming activities to the Department of Revenue.

1984 - The Department authorized pull-tabs by regulation.

1988 - The legislature legalized operators, authorized pull- tabs, and increased prize limits.

1989 - Under Administrative Order, gaming functions transferred to the Department of Commerce, Community and Economic Development.

1993 - Under administrative order, gaming functions transferred back to the Department of Revenue and organized as a separate gaming division.

- HB 168 significantly changed various aspects of the statutes governing charitable gaming in Alaska. Third-party vendors were brought under statutory control which allows permittees to contract with them directly to sell pull-tabs and the Department was authorized to issue Multiple- Beneficiary Permits (MBP). MBPs enable two to six permittees to conduct gaming activities jointly. Minimum payments increased from 15% to 30% of adjusted gross income for pull-tab games and require a minimum of 10% of adjusted gross income for all other activities.

1995 - The legislature legalized cruise ship gambling activities in Alaska waters during the 1995 season. The gaming statutes required that cruise ships pay a fee to game in Alaska, and this generated more than $500,000 in revenue during the 1995 season. This law expired after 1995.

1996 - The legislature authorized three new gaming activities – “Sled Dog Race Classic”, “Deep Freeze Classic”, and “Snow Machine Classic.” The legislature also created the “McGrath Kuskokwim River Ice Classic”, and the “Creamer’s Field Goose Classic.” The legislature prohibited the donation of net proceeds from pull-tabs and bingo activities to registered lobbyists and certain political organizations.

2014 - The legislature made a change relating to games of chance and contests of skill to allow the department to issue permits for bull moose derbies. It also expanded the definition of “ice classic” to include the Snow Town Ice Classic. The change was made through HB 268 (CH 22 SLA 14).



Click here for data with additional years.

  Collections Summary

Fiscal Year

 2014 2013 2012 2011

   Pull-Tab Tax

 $2,045,558 $1,968,587 $2,068,951 $1,985,902

   Net Proceeds Fees

 353,163 339,874 373,421 406,734

   License and Permit Fees

 149,615 143,985 144,475 145,050
   Total Tax

 $2,548,336

 $2,452,446

 $2,586,847

 $2,537,686


  Filing Information

Fiscal Year

 2014 2013 2012 2011

   Number of Returns

 2,991 2,846 2,975 3,218

   Number of Taxpayers

 1,301 1,543 1,658 1,261

  Applications

Fiscal Year

 2014 2013 2012 2011

   Permittees

 1,241 1,171 1,275 1,194

   Operators

 24 29 28 29

   Multiple-Beneficiary Permittees

 18 17 16 17

   Distributors

 9 9 8 12

   Manufacturers

 9 9 7 9
   Total

 1,301

 1,235

 1,334

 1,261
  Reports

Fiscal Year

 2014 2013 2012 2011

   Permittees

 2,601 2,440 2,553 2,753

   Operators

 120 151 147 158

   Multiple-Beneficiary Permittees

 72 90 90 90

   Distributors

 116 90 100 117

   Manufacturers

 82 75 85 100
   Total

 2,991

 2,846

 2,975

 3,218




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