Each gaming operation shall calculate the amount of fees to be paid and remit them with the quarterly statement required in Sec. 514.6. The fees payable shall be computed using:
(a) The most recent rates of fees adopted by the Commission pursuant to Sec. 514.2,
(b) The assessable gross revenues for the previous fiscal year as calculated using Sec. 514.4, and
(c) The amounts paid and credits received during the fiscal year, if applicable.