13 Miss. Code. R. 10-5.2 - Returns/Due Dates

(a) All bingo returns and reports are due on the 15^th of the following month along with applicable remittance. Such returns, reports, and remittance must be postmarked by the 15^th of the following month. If the 15^th falls on a Saturday, Sunday, or a legal holiday, postmark from the next business day will be accepted.

(b) The Commission may establish differing reporting requirements for different classes of licensees, so long as they are not more restrictive than those required by statute. Such classes of bingo locations are as follows:

1. Class "A" shall be composed of bingo locations which conduct bingo games in which the prizes awarded, or could be awarded, total an aggregate amount in excess of $5,000 per session;

2. Class "B" shall be composed of bingo locations which conduct bingo games in which the prizes awarded, or could be awarded, total an aggregate amount of not less than $2,500 and not more than $5,000;

3. Class "C" shall be composed of bingo locations which conduct bingo games in which the prizes awarded, or could be awarded, total an aggregate amount of less than $2,500.

(c) The report must be filed on forms as supplied by the Commission. A report is due each month by each bingo location, even if there has been no activity. Not filing or filing past the due date could result in the suspension and/or revocation of the charitable organization's license. Other appropriate changes may be announced from time to time by the Commission.

(d) The report must be signed under oath by the designated bingo supervisor whose name is on file with the Commission and the individual who prepared the report.

(e) The law requires each bingo location that conducts bingo to report to the Commission in such manner and on such forms as the Commission prescribes. The statutes provide that all reports and supplemental records filed by the operation are public record and open to public inspection in accordance with the Public Records Act of 1983.

Notes

13 Miss. Code. R. 10-5.2

Miss. Code Ann.§§ 97-33-52(4), 97-33-71, 97-33-65, and 97-33-107(k).

Adopted 10/21/2020