(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.

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