Fees
| Published date | 02 December 2021 |
| Citation | 86 FR 68445 |
| Record Number | 2021-25838 |
| Section | Proposed rules |
| Court | National Indian Gaming Commission |
Federal Register, Volume 86 Issue 229 (Thursday, December 2, 2021)
[Federal Register Volume 86, Number 229 (Thursday, December 2, 2021)]
[Proposed Rules]
[Pages 68445-68446]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25838]
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Proposed Rules
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
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Federal Register / Vol. 86, No. 229 / Thursday, December 2, 2021 /
Proposed Rules
[[Page 68445]]
DEPARTMENT OF THE INTERIOR
National Indian Gaming Commission
25 CFR Part 514
RIN 3141-AA77
Fees
AGENCY: National Indian Gaming Commission, Department of the Interior.
ACTION: Proposed rule.
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SUMMARY: The National Indian Gaming Commission proposes to amend agency
procedures for calculating the amount of annual fee a gaming operation
owes the National Indian Gaming Commission. The proposed amendments
will allow a gaming operation to exclude certain promotional credits
from the calculation of Assessable Gross Gaming Revenue.
DATES: Written comments on this proposed rule must be received on or
before January 3, 2022.
ADDRESSES: You may submit comments by any one of the following methods,
however, please note that comments sent by electronic mail are strongly
encouraged.
[ssquf] Federal eRulemaking Portal: Go to http://www.regulations.gov. Follow the instructions for submitting comments.
[ssquf] Email comments to: [email protected].
[ssquf] Mail comments to: National Indian Gaming Commission, 1849 C
Street NW, MS 1621, Washington, DC 20240.
[ssquf] Fax comments to: National Indian Gaming Commission at 202-
632-0045.
FOR FURTHER INFORMATION CONTACT: Austin Badger at (202) 632-7003 or by
fax (202) 632-7066 (these numbers are not toll free).
SUPPLEMENTARY INFORMATION:
I. Background
The Indian Gaming Regulatory Act (IGRA or Act), Public Law 100-497,
25 U.S.C. 2701 et seq., was signed into law on October 17, 1988. The
Act established the National Indian Gaming Commission (``NIGC'' or
``Commission'') and set out a comprehensive framework for the
regulation of gaming on Indian lands. On August 15 1991, the NIGC
published a final rule in the Federal Register called Annual Fees
Payable By Class II Gaming Operations. 58 FR 5831. The rule added a new
part to the Commission's regulations to provide direction and guidance
to Class II gaming operations to enable them to compute and pay the
annual fees as authorized by the Indian Gaming Regulatory Act. The
Commission has substantively amended them numerous times, most recently
in 2018 (83 FR 2903).
II. Development of the Rule
On, June 9, 2021, the National Indian Gaming Commission sent a
Notice of Consultation announcing that the Agency intended to consult
on a number of topics, including proposed changes to the fee
regulations. Prior to consultation, the Commission released proposed
discussion drafts of the regulations for review. The proposed amendment
to the fee regulations were intended to provide clarity as to whether a
tribal gaming operation must include certain promotional credits,
commonly referred to as ``free play,'' as ``money wagered'' for
purposes of calculating assessable gross revenues. The Commission held
two virtual consultation sessions in July of 2021 to receive tribal
input on the possible changes.
The Commission reviewed all comments received as part of the
consultation process. One comment suggested that rather than allowing a
tribal gaming operation to decide whether to exclude the promotional
credits, it should make the exclusion mandatory. The Commission
rejected this comment for purposes of this proposed rulemaking so as to
provide maximum flexibility to tribal gaming operations to decide for
themselves whether to exclude the credits or not. That being said, the
Commission is especially interested in comments as to whether there
would be unintended consequences if the Commission were to allow the
tribal gaming operation to decide if it will deduct promotional
credits.
III. Regulatory Matters
Regulatory Flexibility Act
The rule will not have a significant impact on a substantial number
of small entities as defined under the Regulatory Flexibility Act, 5
U.S.C. 601, et seq. Moreover, Indian Tribes are not considered to be
small entities for the purposes of the Regulatory Flexibility Act.
Small Business Regulatory Enforcement Fairness Act
The rule is not a major rule under 5 U.S.C. 804(2), the Small
Business Regulatory Enforcement Fairness Act. The rule does not have an
effect on the economy of $100 million or more. The rule will not cause
a major increase in costs or prices for consumers, individual
industries, Federal, State, local government agencies or geographic
regions, nor will the proposed rule have a significant adverse effect
on competition, employment, investment, productivity, innovation, or
the ability of the enterprises, to compete with foreign based
enterprises.
Unfunded Mandate Reform Act
The Commission, as an independent regulatory agency, is exempt from
compliance with the Unfunded Mandates Reform Act, 2 U.S.C. 1502(1); 2
U.S.C. 658(1).
Takings
In accordance with Executive Order 12630, the Commission has
determined that the rule does not have significant takings
implications. A takings implication assessment is not required.
Civil Justice Reform
In accordance with Executive Order 12988, the Commission has
determined that the rule does not unduly burden the judicial system and
meets the requirements of sections 3(a) and 3(b)(2) of the Order.
National Environmental Policy Act
The Commission has determined that the rule does not constitute a
major federal action significantly affecting the quality of the human
environment and that no detailed statement is required pursuant to the
National Environmental Policy Act of 1969, 42 U.S.C. 4321, et seq.
Paperwork Reduction Act
The information collection requirements contained in this rule were
previously approved by the Office of Management and Budget as required
[[Page 68446]]
by 44 U.S.C. 3501, et seq., and assigned OMB Control Number 3141-0007.
Tribal Consultation
The National Indian Gaming Commission is committed to fulfilling
its tribal consultation obligations--whether directed by statute or
administrative action such as Executive Order (E.O.) 13175
(Consultation and Coordination with Indian Tribal Governments)--by
adhering to the consultation framework described in its Consultation
Policy published July 15, 2013. The NIGC's consultation policy
specifies that it will consult with tribes on Commission Action with
Tribal Implications, which is defined as: Any Commission regulation,
rulemaking, policy, guidance, legislative proposal, or operational
activity that may have a substantial direct effect on an Indian tribe
on matters including, but not limited to the ability of an Indian tribe
to regulate its Indian gaming; an Indian tribe's formal relationship
with the Commission; or the consideration of the Commission's trust
responsibilities to Indian tribes.
Pursuant to this policy, on June 9, 20201, the National Indian
Gaming Commission sent a Notice of Consultation announcing that the
Agency intended to consult on a number of topics, including proposed
changes to the fee regulations.
List of Subjects in 25 CFR Part 514
Administrative practice and procedure, Gambling, Indian, Indians--
lands, Indians--tribal government, Indians--business and finance.
For the reasons discussed in the Preamble, the Commission proposes
to revise its regulations at 25 CFR part 514 as follows:
PART 514--FEES
0
1. The authority citation for part 514 continues to read as follows:
Authority: 25 U.S.C. 2706, 2710, 2717, 2717a.
0
2. Amend Sec. 514.4 by revising paragraph (f) and adding paragraph (g)
to read as follows:
Sec. 514.4 How does a gaming operation calculate the amount of the
annual fee it owes?
* * * * *
(f) The amounts wagered that the gaming operation can demonstrate
were issued by the gaming operation as promotional credits may be
excluded from the total amount of money wagered.
(g) Unless otherwise provided by regulation, generally accepted
accounting principles shall be used.
Dated: November 18, 2021, Washington, DC.
E. Sequoyah Simermeyer,
Chairman.
[FR Doc. 2021-25838 Filed 12-1-21; 8:45 am]
BILLING CODE 7565-01-P
