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Recommended Sections Mobile Gambling Apps. Official Information Act Applying Funds vs Distributing Funds Conflicts of Interest 9. Class 1, Class 2 and Class 3 Gambling Actual, Reasonable and Necessary Costs.The goal of assuring a portion of the gambling proceeds are applied to the stated purpose common throughout C/NP gambling in the United States; the question is whether the net income/ net. Untapped Revenues—Lottery and Other Gambling. The western states had net proceeds of between $9 and $ million in. Gaming expenses in-clude the 3% pull-tab tax, permit fees, and the 1% additional fee on permittee gaming net proceeds. • In general, gambling is illegal in Alaska.