The National Indian Gaming Commission has adopted final annual fee rates of 0.00% for tier 1 and 0.059% (.00059) for tier 2 for calendar year 2007. These rates shall apply to all assessable gross revenues from each gaming operation under the jurisdiction of the Commission. It is important to note that it is gross revenues and not net revenues that are to be used in the calculation of the fees.

If a tribe has a certificate of self-regulation under 25 CFR part 518, the final fee rate on class II revenues for calendar year 2007 shall be one-half of the annual fee rate, which is 0.0295% (.000295). The fees are due in four quarterly payments. Please be sure to use calendar year 2006 as the base period for determining 2007 fees payments.