All charitable gambling licensees must complete an Annual Gambling Report every calendar year. Even if they held the license for one day of the reporting period. These reports are available beginning Jan. 1 of the year after the reporting period ends and are due no later than Jan. 31. Organizations with late Annual Gambling Reports cannot receive future gambling licenses until they file all delinquent reports. 

The report is a financial snapshot of what has been done with the proceeds from gambling activities for that year. Before filing your report, make sure:

  • All sales taxes should have been paid, and
  • All net receipts should have been dedicated and distributed for charitable, religious, educational, civic, public, or patriotic purposes. 

Gambling receipts are subject to Iowa sales tax, even for non-profit organizations.  Sales taxes owed as a result of gambling are payable to the Iowa Department of Revenue and not DIAL.  There are very few exceptions, such as for city/county government.  Visit the Iowa Department of Revenue website for more information or call 515.281.3114, ext. 4.

Qualified Organizations can file Annual Gambling Reports using DIAL's online licensing system.

Detailed Instructions

For step-by-step instructions on how to login to our online licensing system please follow the SCG Online User Guide pages 1-9.    

After completing these steps, please proceed accordingly:

  1. At the top of your screen in blue, you should see the words Home, Annual Reports, Tools, and Logout. Select “Annual Reports” and all reports currently due should be visible under “Scheduled Reports”. 
  2. Please review the scheduled reports listed. If your organization is currently up to date with annual gambling reports, you will not see any reports listed. If you have current or past-due reports then those will be listed here. Select the report you are ready to complete by clicking on the white triangle inside the green circle next to the desired report.
  3. The line you selected will be highlighted in green and a report will populate below. Please fill out the report completely; complete all the fields, even if the answer is “0.” Do not enter any donations or other revenues on this report; instead list only gambling receipts.
  4. You may submit your report once you have completed all fields. Once you submit the report, you cannot make changes online. If you feel that you may need more time or more information to complete your report please return later and do not submit.
  5. Once you submit the report, it will be removed from the scheduled reports. To view this report you can select the blue “Show History” button.  You may need to log out and log back in to see the completed report in this section. Once the history populates, you may select “View Report” to get a PDF of the report you submitted for your records. If you are seeing a blank screen at this point, please check the pop-up blockers on your computer, as this may be stopping the PDF from opening. 
  6. If you need to change any figures on the report after you submit it, print the report out, cross off what is wrong, write what is correct off to the side, write “Amended” at the top of the report, and e-mail  the amended report for us to correct.

Contact Information

Send all completed forms and applications to: