Each month, all licensed gambling organizations must complete an electronic file (“GCBREPORTS”) prescribed by the Board that includes:
The electronic file, available on the Gambling Control Board’s website, must be emailed to the Board by the 20th of the following month.
An LG100, Lawful Gambling Monthly Activity Summary, form is automatically generated based on the data entered on forms LG100A, LG100C, and LG100F. The LG100 is a recommended informational form intended for your organization’s internal use. It may also be used to obtain totals needed to complete the Minnesota Department of Revenue’s gambling tax forms.
The Gambling Control Board will also accept emailed “text delimited” files using a comma-separated values (CSV) file format. The file must contain all of the information on the “GCB USE” worksheet in columns A through AM, rows 1 through 69. This format is typically used by private-sector providers of lawful gambling software programs unique to Minnesota lawful gambling. Text delimited formats must be approved by the Gambling Control Board prior to their use.
Blank non-electronic versions of LG100A, LG100C, LG100F, and LG100 are included at the end of this booklet. These forms are for reference only and may not be used to submit your monthly reports to the Gambling Control Board.
1 - Schedule B2, Lawful Gambling Report of Bar-coded Games (MN Department of Revenue form)
2 - LG100A, Lawful Gambling Receipts and Expenses by Site (GCB electronic form included in the GCBREPORTS file). Complete an LG100A for each permitted premises.
3 - LG100C, Lawful Purpose Expenditures (GCB electronic form included in the GCBREPORTS file). Complete one LG100C for all lawful purpose expenditures made during the month.
4 - LG100F, Lawful Gambling Fund Reconciliation (GCB electronic form included in the GCBREPORTS file). Complete an LG100F each month.
5 - Optional – LG100, Monthly Lawful Gambling Activity Summary (GCB electronic form included in the GCBREPORTS file). Enter year-to-date amounts on lines 35 and 37.
The instructions in this booklet are based on the use of Microsoft Excel 2010. If you are using a later version of the program, some computer commands may differ slightly.
It is recommended that all income and expenditures be reported on the GCBREPORTS forms using both dollars and cents. In the event that reporting errors are made, using both dollars and cents will make it easier to find them.
“Enable Editing” – You may see a statement at the top of your screen stating that the file has been downloaded in “Protected View”. If so, click on the “Enable Editing” button.
Your screen should now look something like this:
If the form is split into two pages:
The page should now view correctly.
At the bottom of your screen, you’ll see tabs for each LG100A to be completed. The tabs for up to ten LG100A forms (for use with up to ten lawful gambling sites) are colored light blue. The tab for the form (worksheet) that is currently active (the one that’s showing on your screen) will turn white until you click on the tab for a different form. Then the tab will revert to its original color.
If you don’t see a tab for “1st LG100A”, the tab may be hidden on your screen. To correct this, click on the left arrow symbol located on the very lower left corner of your screen. The arrows circled below are used to move the tabs to the right or left when your screen size is too small to display all tabs at once.