Fees

CourtNational Indian Gaming Commission
Citation86 FR 68445
Record Number2021-25838
Publication Date02 December 2021
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.
                ========================================================================
                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.
                -----------------------------------------------------------------------
                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
                

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