16 Tex. Admin. Code § 402.600 - Bingo Reports and Payments
(a)
On or before the 25th of the month prior to the end of the calendar quarter,
the Commission may provide reminder notifications to licensees regarding
upcoming filing deadlines.
(b)
Quarterly reports, supplements, and payments due to be submitted on a date
occurring on a Saturday, Sunday, or legal holiday will be due the next business
day. The report will be deemed filed in accordance with Rule
§402.105.
(c) Signature
provisions.
(1) For the valid filing of paper
quarterly reports and supplements, the bingo chairperson, an officer, director,
or bookkeeper must sign the report. By signing a report, the bingo chairperson,
officer, director, or bookkeeper declares that the information in the report is
true and correct to the best of their knowledge and belief.
(2) For the valid filing of electronic
quarterly reports and supplements, the signature will be the email address of
the person sending the quarterly report.
(d) Quarterly Report for information relating
to the conduct of bingo games.
(1) An
authorized organization holding a regular license, temporary license, or a
temporary authorization to conduct bingo must file on a form prescribed by the
Commission or in an electronic format prescribed by the Commission a quarterly
report for financial and statistical information relating to the conduct of
bingo games. The report and supplements must be filed with the Commission on or
before the 25th day of the month following the end of the calendar quarter even
if there were no games conducted during that quarter. Failure to file a
required report or supplement by the due date may result in an administrative
penalty.
(2) The report and
supplements must be filed under oath attesting to the information being true
and correct. Each officer and director is responsible for knowing the contents
of the report and supplements. The person signing the report must promptly
provide a copy of the report and supplements to such officer and director upon
his/her request.
(3) The Commission
may deny a renewal application of an authorized organization holding a regular
license or revoke a license of an authorized organization holding a regular
license if the licensee remits to the Commission two insufficient checks for
prize fees within four quarters.
(e) Quarterly report for information relating
to the lease of bingo premises.
(1) A
commercial lessor holding a license to lease bingo premises must file on a form
prescribed by the Commission or in an electronic format prescribed by the
Commission a quarterly report stating the rental income received. The report
shall also include information regarding property taxes, insurance premiums,
and utility expenses which are paid by the lessor, and reimbursed by an
authorized organization or unit to the lessor. The report and supplements must
be filed with the Commission on or before the 25th day of the month following
the end of the calendar quarter regardless of whether income was received.
Failure to file a required report or supplement by the due date may result in
an administrative penalty.
(2) The
report and supplements must be filed under oath attesting to the information
being true and correct. Each officer and director is responsible for knowing
the contents of the report and supplements. The person signing the report must
promptly provide a copy of the report and supplements to such officer and
director upon his/her request.
(f) Quarterly report for information relating
to a manufacturer or distributor license.
(1)
A manufacturer or distributor shall file a report on a form prescribed by the
Commission or in an electronic format prescribed by the Commission, reflecting
each sale or lease of bingo equipment, and the total sales of cards, sheets,
pads and instant bingo to a person or organization in this state or for use in
this state.
(2) The report and
supplements shall be filed with regard to each calendar quarter and is due on
or before the last day of the month following the end of the quarter.
(3) The report and supplements must be filed
under oath attesting to the information being true and correct.
(4) The Commission will deny a renewal
application or revoke a license of a manufacturer or distributor where the
licensee has failed to timely file with the Commission the required reports or
supplements three times within four consecutive quarters.
(5) Failure to file a required report or
supplement by the due date may result in an administrative
penalty.
(g) A
manufacturer or distributor shall use the eleven digit taxpayer number on file
with the Commission when submitting information relating to the sale or lease
of bingo equipment, sales of cards, sheets, pads and instant bingo. If six or
more taxpayer numbers are incorrect on the report, the Commission will return
the report to the manufacturer or distributor for correction. The licensee has
thirty (30) calendar days to correct the taxpayer numbers and return the
corrected report to the Commission. If five or less taxpayer numbers are
incorrect, the Commission will notify the licensee of the taxpayer numbers that
were changed and the correct numbers to be used in the future.
(h) Failure to receive forms. The failure of
a licensee to receive forms from the Commission does not relieve the licensee
from the requirement of filing reports and remitting prize fees as applicable
on a timely basis.
(i) Incorrect
calculation of "Texas Bingo Conductor's Quarterly Report". If the total
receipts and total expenses do not total correctly, the Commission will mail
the conductor a letter, with a copy of the adjusted report, stating an
adjustment has been made to the quarterly report. If the adjusted quarterly
report is correct, the licensee will maintain the copy in its file and no
further action is required. If the licensee does not agree with the adjusted
quarterly report, an amended quarterly report reflecting the correct data must
be submitted to the Commission by the licensee.
(j) The licensed authorized organization must
resolve or correct quarterly report exceptions within thirty (30) calendar days
from the date of notice.
(k) The
Commission will deny a renewal application for a license to conduct bingo or a
license to lease bingo premises or revoke a license to conduct bingo or a
license to lease bingo premises if the licensee has failed to pay timely the
prize fee due three times within four consecutive quarters and a final jeopardy
determination has been made by the Commission for three of the four consecutive
quarters in accordance with Occupations Code §
2001.510 and §
2001.511.
(l) Extensions.
(1) Filing extension because of natural
disaster.
(A) The Director will grant to a
licensee who has been identified as a victim of a natural disaster an extension
of not more than 90 days to file a quarterly report and supplements or pay
prize fees provided the licensee has filed a timely request for an extension.
In determining the natural disaster victims, the Commission shall recognize the
counties that have been identified by the Office of the Governor or the
Comptroller of Public Accounts.
(B)
The person owing the quarterly report, supplements, or prize fees must file a
written request for an extension at any time before the expiration of five
working days after the original due date in order to obtain an
extension.
(C) If an extension
under this paragraph is granted, interest on the unpaid prize fee does not
begin to accrue until the day after the day on which the extension expires, and
prize fees and penalties are assessed and determined as though the last day of
the extension were the original due date.
(2) Filing extension for reasons other than
natural disaster.
(A) The Director may grant
an extension of not more than thirty (30) days for the filing of a quarterly
report and supplements. Before a request for extension may be granted, a
written request setting out the reasons or grounds for an extension and 90% of
the prize fees estimated to be due must be received by the Commission
postmarked on or before the due date of the quarterly report.
(B) The granting of a request is within the
discretion of the Director and the licensee will be notified in five working
days of the request of the decision of the Director.
(C) If the request is denied, there will be
no penalty assessed if the return is filed and remaining prize fee is paid not
later than ten days from the date of the denial of the request of the
extension.
(3) A request
postmarked after the due date for the filing of a request will not be
considered.
(m) Rounding.
Quarterly report entries must be rounded to whole dollar amounts, where
indicated. To round off amounts to the nearest whole dollar, drop amounts under
50 cents and increase amounts from 50 - 99 cents to the next dollar. A
quarterly report will not be considered inaccurate based on rounding numbers
provided that such rounding does not result in more than a $5.00 variance when
all entries are summed up.
Notes
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