| (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/Distributer Quarterly Reports and Supplements" to
its licensees.
(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 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 and supplements 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
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 of 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.
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| Source Note: The provisions of this §402.600 adopted to be effective March 21, 2005, 30 TexReg 1630; amended to be effective April 18, 2006, 31 TexReg 3254; amended to be effective July 5, 2010, 35 TexReg 5827; amended to be effective September 13, 2012, 37 TexReg 7095; amended to be effective August 1, 2016, 41 TexReg 5505; amended to be effective January 4, 2024, 48 TexReg 8369 |
