Form 51B "Nebraska Bingo Tax Return" - Nebraska

What Is Form 51B?

This is a legal form that was released by the Nebraska Department of Revenue - a government authority operating within Nebraska. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2010;
  • The latest edition provided by the Nebraska Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 51B by clicking the link below or browse more documents and templates provided by the Nebraska Department of Revenue.

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Download Form 51B "Nebraska Bingo Tax Return" - Nebraska

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Nebraska Bingo Tax Return
FORM
51B
• Returns must be filed every tax period even when no tax is due.
• Read instructions on reverse side.
PLEASE DO NOT WRITE IN THIS SPACE
Nebraska Identification Number
Tax Period
RESET FORM
NAME AND LOCATION ADDRESS
NAME AND MAILING ADDRESS
BINGO TAX (Nonprofit organizations and volunteer fire companies should complete lines 1 through 4 and Schedule I.)
$
1 Gross receipts from bingo this quarter (from line 5, Column A, Schedule I) ......................................
1
00
$
2 Tax due (line 1 multiplied by .03) ........................................................................................................
2
00
3 Previous balance with applicable interest at
$
3% per year and payments received through
3
$
4 BALANCE DUE (line 2 plus or minus line 3). Pay in full with return ...................................................
4
00
Under penalties of law, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is correct and complete.
sign
here
Signature of Organization Officer, Utilization of Funds
Date
Signature of Preparer Other Than Taxpayer
Date
Member, or Duly Authorized Representative
Title
Telephone
Address
E-Mail Address
THIS RETURN IS DUE ON OR BEFORE THE 30
DAY OF THE MONTH FOLLOWING THE TAX PERIOD INDICATED ABOVE.
TH
Mail the return and remittance to:
NEBRASKA DEPARTMENT OF REVENUE, CHARITABLE GAMING DIVISION, P.O. BOX 94855, LINCOLN, NE 68509-4855
Make a copy for your file.
7-2010
9-168-1999 Rev.
Supersedes 9-168-1999 Rev. 6-2008
Nebraska Bingo Tax Return
FORM
51B
• Returns must be filed every tax period even when no tax is due.
• Read instructions on reverse side.
PLEASE DO NOT WRITE IN THIS SPACE
Nebraska Identification Number
Tax Period
RESET FORM
NAME AND LOCATION ADDRESS
NAME AND MAILING ADDRESS
BINGO TAX (Nonprofit organizations and volunteer fire companies should complete lines 1 through 4 and Schedule I.)
$
1 Gross receipts from bingo this quarter (from line 5, Column A, Schedule I) ......................................
1
00
$
2 Tax due (line 1 multiplied by .03) ........................................................................................................
2
00
3 Previous balance with applicable interest at
$
3% per year and payments received through
3
$
4 BALANCE DUE (line 2 plus or minus line 3). Pay in full with return ...................................................
4
00
Under penalties of law, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is correct and complete.
sign
here
Signature of Organization Officer, Utilization of Funds
Date
Signature of Preparer Other Than Taxpayer
Date
Member, or Duly Authorized Representative
Title
Telephone
Address
E-Mail Address
THIS RETURN IS DUE ON OR BEFORE THE 30
DAY OF THE MONTH FOLLOWING THE TAX PERIOD INDICATED ABOVE.
TH
Mail the return and remittance to:
NEBRASKA DEPARTMENT OF REVENUE, CHARITABLE GAMING DIVISION, P.O. BOX 94855, LINCOLN, NE 68509-4855
Make a copy for your file.
7-2010
9-168-1999 Rev.
Supersedes 9-168-1999 Rev. 6-2008
INSTRUCTIONS
WHO MUST FILE. Every nonprofit organization, volunteer fire company, or volunteer first-aid, rescue, ambulance,
or emergency squad licensed to conduct bingo must file this return. A return is required for every tax period, or
portion of a tax period, from each organization holding a license, even when no tax is due.
WHEN AND WHERE TO FILE. This return, properly signed, with a check payable to the Nebraska Department
of Revenue for the balance reported on line 4, is considered timely filed if postmarked on or before the 30th
day of the month following the end of the tax period covered by the return. Mail to the Nebraska Department of
Revenue, Charitable Gaming Division, P.O. Box 94855, Lincoln, Nebraska 68509-4855.
Organizations licensed to conduct bingo must file
Nebraska Schedule I – Bingo Activity Report
with
this return.
PREIDENTIFIED RETURN. This return must be used only by the licensed organization whose name is printed
on it. Do not file returns which are photocopies, are for another tax period, or have not been preidentified. If
you have not received a return for the tax period, and will be filing a paper return, request a duplicate from the
Charitable Gaming Division, or visit our website at revenue.nebraska.gov/gaming to print a Form 51B. Complete
the ID number, tax period, name, and address information.
PENALTY AND INTEREST. If the return is not filed by the due date, a penalty will be assessed in the amount
of ten percent of the tax not paid by the due date, or $25, whichever is greater. Interest on any unpaid tax will be
assessed at the rate specified in
Neb. Rev. Stat. § 45-104.02
from the due date until payment is received. Failure to
file the return and remit the tax may result in license suspension, cancellation, or revocation for noncompliance.
VERIFICATION AND AUDIT. Records to substantiate this return must be kept available for three years following
the date of filing the return.
SPECIFIC INSTRUCTIONS
LINE 1. Enter the gross receipts from the bingo occasion. Gross receipts include admission charges, the sale
or rental of regular and special bingo cards and instant bingo cards, any fee charged for the use of bingo card
monitoring devices, and the value of in-kind payments from line 5, Column A, Nebraska Schedule I – Bingo
Activity Report.
LINE 2. Multiply line 1 by the state tax rate indicated. This is the amount of bingo tax due to the Nebraska Department
of Revenue (Department).
LINE 3. A balance due or credit resulting from a partial payment, mathematical or clerical error, penalty, or
interest relating to prior returns will be entered in this space by the Department. The amount of interest includes
interest on unpaid tax through the due date of this return. If the amount due is paid before the due date, interest
will be recomputed, and a credit will be given on your next return. If the amount entered has been satisfied by a
previous remittance, it should be disregarded when computing the amount to remit on line 4. If a credit is shown,
it may be applied to the current tax liability.
LINE 4. Attach a check made payable to the Nebraska Department of Revenue for the amount reported on line 4.
Checks may be presented electronically.
AUTHORIZED SIGNATURE. This return must be signed by an organization officer, utilization of funds member,
or other duly authorized individual. A person who is paid for preparing this return must also sign the return as a
preparer.
Any questions regarding the completion of the Nebraska Bingo Tax Return, Form 51B, should be addressed to
the Nebraska Department of Revenue, Charitable Gaming Division, P.O. Box 94855, Lincoln, NE 68509-4855,
telephone (402) 471-5937 or toll free (877) 564-1315.
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