|(a) The Charitable Bingo Operations Director, for good
cause shown, may waive a penalty if a licensee holding a license to
conduct bingo or license to lease bingo premises exercised reasonable
diligence to comply with Occupations Code, §2001.504. The Charitable
Bingo Operations Division will not consider a request for a penalty
or interest waiver until the principal related to the specific request
is paid in full. To be considered, a written request stating the reason(s)
penalty should be waived must be sent to the Charitable Bingo Operations
Division within 14 days of the date the quarterly report and prize
fees and rental taxes were due.
(1) The Charitable Bingo Operations Division will inform
the licensee in writing within three days of the Charitable Bingo
Operations Division's decision regarding the penalty waiver request
(A) Whether the licensee is current in the filing of
(B) Whether the licensee is current in the payment
of all taxes or prize fees due for the last eight consecutive quarters;
(C) Whether a penalty has been waived within the last
eight consecutive quarters;
(D) Whether the licensee has a good record of timely
filing and paying past returns; and
(E) Whether the licensee has taken the necessary steps
to correct the problem for future reporting.
(2) If a licensee has had a penalty waived within the
last eight consecutive quarters, the current request will be denied.
(b) If a prize fee or rental tax is owed for an inactive
account, the Charitable Bingo Operations Division will not consider
a request for a penalty or interest waiver until the principal is
paid in full. The Division will notify the inactive account that a
prize fee or rental tax is owed and provide the inactive account with
any existing documents that support the delinquency determination.
The Division may provide such notice and documentation to any officer,
director, or business contact listed in the inactive account's most
recent filing with the Commission.
(c) Settlement of rental tax, gross receipts tax, prize
fee, penalty or interest on an inactive account. The Commission may
settle a claim for rental tax, gross receipts tax, prize fee, penalty,
or interest if the total cost of collection, as determined by the
Commission, would exceed the total amount due.