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TEXAS ADMINISTRATIVE CODE
TITLE 16. ECONOMIC REGULATION
PART 9. TEXAS LOTTERY COMMISSION
CHAPTER 402. CHARITABLE BINGO OPERATIONS DIVISION
SUBCHAPTER F. PAYMENT OF TAXES, PRIZE FEES AND BONDS
Date:
03/17/2014
Document:
§ 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 will mail the "Texas Bingo Conductor's Quarterly Reports", "Texas Lessor Quarterly Reports", and "Manufacturer/Distributor Quar-terly Reports and Supplements" to its licensees.
(b) Quarterly reports and payments due to be submitted on a date occurring on a Saturday, Sunday, or legal holi-day will be due the next business day. The report will be deemed filed when deposited with the United States Postal Service or private mail service, postage or delivery charges paid and the postmark or shipping date indicated on the envelope is the date of filing. For quarterly reports submitted electronically, the report will be deemed filed as of the date and time sent from the specified e-mail address.
(c) Signature provisions.
(1) For the valid filing of paper quarterly reports, 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 infor-mation in the report is true and correct to the best of their knowledge and belief.
(2) For the valid filing of electronic quarterly reports, 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 an annual 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 Commis-sion a quarterly report for financial and statistical information relating to the conduct of bingo games. The report 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 by the due date may result in an administrative penalty.
(2) The report must be filed under oath attesting to the information being true and correct. Each officer and di-rector is responsible for knowing the contents of the report. The person signing the report must promptly provide a copy of the report to such officer and director upon his/her request.
(3) The Commission may deny a renewal application of an authorized organization holding an annual license or revoke a license of an authorized organization holding an annual 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 Commis-sion or in an electronic format prescribed by the Commission a quarterly report stating the rental income received. The report shall also include information regarding 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 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 by the due date may result in an administrative penalty.
(2) The report must be filed under oath attesting to the information being true and correct. Each officer and di-rector is responsible for knowing the contents of the report. The person signing the report must promptly provide a copy of the report to such officer and director upon his/her request.
(3) The Commission may deny a renewal application or revoke a license of a commercial lessor holding a license to lease bingo premises license if the licensee remits to the Commission two insufficient checks for rental tax within four quarters.
(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 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 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 three times within four consecutive quar-ters.
(5) Failure to file a required report 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 or taxes 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 ad-justment 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) cal-endar 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 or rental tax 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 or pay rental tax or 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, rental tax 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 rental tax or prize fee does not begin to accrue until the day after the day on which the extension expires, and rental tax, 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. 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 or rental tax 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 or rental tax 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.
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