316 Neb. Admin. Code, 35, § 313 - REPORTING REQUIREMENTS
313.01 All Class I
and Class II pickle card licensees shall prepare an annual report to its
membership of its pickle card activities.
313.01A The annual report shall cover the
organization's pickle card activities from July 1 to June 30. A copy of the
annual report must also be filed with the Department on forms supplied by the
Department. Class I and Class II pickle card licensees shall file the annual
report with the Department by August 15 of each year.
313.01A(1) An annual report must be filed
with the Department by August 15 of each year even if the licensed organization
does not intend to renew its pickle card license or does not intend to retain
its pickle card license for the second year of the biennial licensing period,
its license renewal application has been denied, or its license has been
canceled, suspended, or revoked during the reporting period. In addition, a
licensed organization which has had its license renewal application denied, or
its license canceled, suspended, or revoked, shall also be required to:
313.01A(1)(a) Submit a written disbursement
plan with the Department no later than 45 days after the expiration date of its
pickle card license or the effective date of the license renewal application
denial or license cancellation, suspension, or revocation. Such plan shall
identify the specific purpose(s) for which the remaining profits will be
utilized, and shall be subject to approval by the Department; and
313.01A(1)(b) Unless otherwise determined by
the Department, continue to file a pickle card revenues status report by August
15 of each year, on a form supplied by the Department, listing all
disbursements of pickle card revenue until all such revenues have been expended
either for allowable expenses or for lawful purposes.
313.01A(2) An annual report must be filed
with the Department even if the licensed organization conducted pickle card
activity for only a portion of the reporting period. For example, if the
licensed organization did not begin its pickle card activities until the second
quarter of the reporting period or ceased its pickle card activities before the
end of the reporting period, an annual report would still be
required.
313.01A(3) An
organization's license shall not be renewed unless and until complete and
accurate annual reports, for all applicable reporting periods, are filed with
the Department.
313.02 The following information regarding an
organization's lottery by the sale of pickle cards shall be included in the
annual report:
313.02A The gross proceeds
realized from the sale of pickle cards and pickle card units sold by the
organization, and, in the case of organizations holding a Class II license, the
gross proceeds realized through each pickle card operator;
313.02B The total prizes paid by or on behalf
of the licensed organization as indicated by the payout slip enclosed by the
manufacturer with each pickle card unit;
313.02C The definite profit realized by the
organization from the sale of pickle card units. This figure is represented by
the gross proceeds less the prizes paid. If the organization has compiled
complete and accurate records which indicate a definite profit different from
that which would ideally be realized for the pickle card unit minus the prize
payout designated by the manufacturer, the organization may use that figure in
reporting its definite profit;
313.02D Interest or any other income realized
from the organization's activities in the conduct of a lottery by the sale of
pickle cards, including interest from the organization's pickle card bank
account, any income realized from the sale or rental of pickle card dispensing
machines, or any other type of income which would be derived from the
organization's lottery by the sale of pickle cards;
313.02E The number of pickle card units sold
for the reporting period. The information necessary to compute this figure
would consist of the number of pickle card units in inventory on the first day
of the reporting period, the number of pickle card units purchased by the
organization during the reporting period, and the number of pickle card units
on hand at the end of the reporting period;
313.02F Any compensation paid to officers of
the organization, employees, or sales agents. This would include the commission
or salary of a sales agent or any individual connected with the marketing of
the pickle cards, including consultants hired for the purpose of coordinating
the organization's lottery by the sale of pickle cards;
313.02G Any commissions retained by pickle
card operators. This information must be reported separately for each pickle
card operator marketing pickle cards on behalf of the organization. Commission
includes any money the organization allows a pickle card operator to retain out
of the definite profit from a pickle card unit or any other compensation from
the organization to the pickle card operator to market the organization's
pickle cards;
313.02H A detailed
breakdown of all expenses incurred by the licensed organization in connection
with the marketing of pickle cards. This shall include items such as rent,
purchase of equipment such as pickle card dispensing machines, repairs and
maintenance on any equipment or real property used in connection with the
lottery by the sale of pickle cards, and contract services such as secretarial
or bookkeeping services incurred in connection with the lottery by the sale of
pickle cards. In addition, any license fees paid by the organization must be
reported and an itemized list of those license fees must be included. Any other
expenses in addition to those previously mentioned that are incurred by the
organization in connection with the lottery by the sale of pickle cards must
also be listed;
313.02I All
disbursements from the organization's pickle card bank account for lawful
purpose donations must be reported. Donations made outside the organization
must include the recipient's name and address, check number, date, amount, and
description of the purpose for which the donation was made. Donations made for
the organization's internal use must be summarized as transfers to the
organization operating fund, a special reserve fund, or payment of
organization's operating expenses;
313.02J A summary of the organization's
pickle card bank account, including the balance at the beginning of the
reporting period, total deposits made during the reporting period, total
interest earned, total disbursements made during the reporting period, and the
balance of the account at the end of the reporting period;
313.02K All expenses connected with the
organization's lottery by the sale of pickle cards must be reported, regardless
of whether they are paid from the organization's pickle card bank account or
from some other bank account of the organization; and
313.02L All accounts receivable connected
with the organization's lottery by the sale of pickle cards at the end of the
reporting period.
313.04
All licensed distributors shall report monthly and pay to the Department the
statutory tax on the definite profit for all pickle card units sold within the
state as provided in Regulation 35-311. All licensed distributors shall include
with the monthly tax return a supplementary report which includes the following
information:
313.04A The state identification
number and name of each licensed organization purchasing pickle card
units;
313.04B A breakdown of
purchases, returns or exchanges by each licensed organization to include:
313.04B(1) The name and form number of each
pickle card unit;
313.04B(2) The
quantity of each type of pickle card unit purchased, returned, or exchanged;
and
313.04B(3) The gross proceeds
and definite profit for each pickle card unit purchased, returned, or
exchanged; and
313.04C
The number of pickle card units on hand as of the beginning of the reporting
period and the end of the reporting period, the number of pickle card units
purchased, exchanged or returned from manufacturers during the reporting
period, and the number of pickle card units sold to out-of-state customers
during the reporting period.
Notes
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