(a) Definitions.
(1) License period--For purposes of Texas Occupations
Code §2001.158, the term "license period" means the eight (8)
full calendar quarters immediately preceding the license end date.
(2) Regular License Classes and Applicable Fee Amount:
(A) The annual fee for a commercial lessor license
shall be as follows:
(i) Class A (annual gross rentals from licensed organizations
of not more than $12,000) - $132;
(ii) Class B (annual gross rentals from licensed organizations
of more than $12,000 but not more than $20,000) - $264;
(iii) Class C (annual gross rentals from licensed organizations
of more than $20,000 but not more than $30,000) - $396;
(iv) Class D (annual gross rentals from licensed organizations
of more than $30,000 but not more than $40,000) - $528;
(v) Class E (annual gross rentals from licensed organizations
of more than $40,000 but not more than $50,000) - $792;
(vi) Class F (annual gross rentals from licensed organizations
of more than $50,000 but not more than $60,000) - $1,188;
(vii) Class G (annual gross rentals from licensed organizations
of more than $60,000 but not more than $70,000) - $1,584;
(viii) Class H (annual gross rentals from licensed
organizations of more than $70,000 but not more than $80,000) - $1,980;
(ix) Class I (annual gross rentals from licensed organizations
of more than $80,000 but not more than $90,000) - $2,640;
(x) Class J (annual gross rentals from licensed organizations
of more than $90,000) - $3,300.
(B) Manufacturer's License. The annual fee for a manufacturer's
license shall be $3,000.
(C) Distributor's License. The annual fee for a distributor's
license shall be $1,000.
(b) Original License Application.
(1) Commercial License to Lease Bingo Premises.
(A) License fees for an original license to lease bingo
premises submitted by an authorized organization licensed to conduct
bingo must be paid from the organization's bingo bank account.
(B) An applicant may be required to submit additional
license fees if the estimated gross rental income used to calculate
the license fee is not reasonable when compared to the gross rental
income at similarly situated bingo premises. These comparative amounts
are used to establish the gross rental income amount upon which the
applicant's license fee is based and must be submitted.
(2) Understating the anticipated gross receipts or
rental income from a licensed activity for any purpose by an applicant
or licensed entity may be grounds for administrative disciplinary
action against the licensee.
(c) An organization shall re-estimate its annual gross
rental income and submit any balance due in license fee amount if
there is an increase within six months of the issuance of the original
lessor license in:
(1) the number of organizations conducting bingo at
a licensed location; and
(2) the number of bingo occasions conducted at the
licensed location.
(d) License Renewal Fee.
(1) The amount of license fee to be paid upon renewal
of a license to lease bingo premises is the recalculated license fee
amount calculated for the preceding license period.
(2) If the recalculation of the license fee amount
for the previous license period reflects an underpayment of the license
fee amount for that license period, the incremental difference must
be submitted by the organization within 30 days of the license expiration
date and before the license may be renewed.
(3) Upon written request by an organization to renew
its license to lease bingo premises that is in or going in administrative
hold, the organization shall pay a Class A license renewal fee, plus
any amount due under paragraph (2) of this subsection, in lieu of
the recalculated fee amount from the preceding license period. There
is no renewal license fee for an organization renewing its license
to conduct bingo that is in or going in administrative hold, but the
license-class-related amount used solely by the Commission to estimate
the pro rata local share of prize fees related to a license to conduct
bingo for such an organization is a Class A fee amount.
(4) The Commission may require an amount of license
fee in addition to the recalculated fee at renewal if there is a change
in:
(A) playing location; or
(B) rental amount per occasion.
(5) If a commercial lessor or a licensed authorized
organization which leases bingo premises requests its license be placed
in administrative hold upon the renewal of its lessor license and
submits the requisite fee as set in paragraph (3) of this subsection,
the Commission may require the commercial lessor to submit an additional
license fee when it files the application to amend a commercial license
to lease bingo premises, if the commercial lessor amends its license
to begin leasing bingo premises within the first six months of the
license term.
(e) Two-Year License Fee Payments. An applicant for
a commercial lessor license that is effective for two years must pay
an amount equal to two times the amount of the annual license fee,
as set in §402.404(a)(2).
(f) Regular License Class Recalculation.
(1) For the purpose of determining the license class
recalculation for a license to conduct bingo or license to lease bingo
premises, the annual gross receipts or gross rental income, as applicable,
shall be based on the four consecutive quarterly returns due immediately
prior to the license expiration date.
(2) For the purposes of determining the license class
recalculation for a two year license to lease bingo premises, each
year of the license period shall be recalculated separately. The final
recalculated fee will be the total of the yearly license classes and
their associated fees. The annual gross rental income shall be based
on the four consecutive quarterly returns due immediately prior to
the first year period and the four consecutive quarterly returns due
immediately prior to the license expiration date of the second year
period.
(3) For accounting units, gross receipts used to recalculate
the license class apportioned to a unit member will be calculated
by dividing the unit's gross receipts by the total number of members
during the quarter.
(4) If an organization fails to file a report for one
or more quarter(s) of the license period, or if there are not four
quarters available for any other reason, the Commission shall average
the quarterly gross receipts or gross rental income for the quarter(s)
reported to determine the organization's license class.
(5) License no longer exists.
(A) Notwithstanding the fact that an organization which
leased bingo premises under a license that ceased to exist for whatever
reason, the organization must submit the recalculated license fee
for the period that the organization leased the premises and collected
gross rental income.
(B) If an organization ceases to be licensed for whatever
reason, all gross receipts or gross rental income collected (from
the period after the last quarterly return used to recalculate the
license class for the prior year) is used to recalculate the final
license class, and if appropriate, any fee due. If the organization
fails to file a return for any required period(s), an estimated return
will be used. The organization shall submit any balance due after
license class recalculation.
(6) The Commission may recalculate license classes
for up to four consecutive immediately preceding license periods if
a change in an organization's reported gross receipts or gross rental
income occurs as a result of an audit, or if the original recalculation
was determined by using estimated gross receipts or gross rental income.
(7) If there is a change in an organization's reported
gross receipts or gross rental income, the organization may submit
a written request to the Charitable Bingo Operations Division to recalculate
its license class for up to four immediately preceding license periods.
(g) Overpayment of License Fee.
(1) An overpayment of a commercial lessor's annual
license fee may occur either through a recalculation of the license
fee pursuant to subsection (f) of this section, or if a licensee mistakenly
submits more money than is actually required for the license fee(s).
An overpayment of a manufacturer's or distributor's annual license
fee occurs if a licensee mistakenly submits more money than is actually
required for the license fee(s). The Commission will determine whether
an overpayment has occurred on a case by case basis.
Cont'd... |