Section 316-35-313 - REPORTING REQUIREMENTS313.01 All Class I and Class II pickle card licensees shall prepare an annual report to its membership of its pickle card activities. 313.01A The annual report shall cover the organization's pickle card activities from July 1 to June 30. A copy of the annual report must also be filed with the Department on forms supplied by the Department. Class I and Class II pickle card licensees shall file the annual report with the Department by August 15 of each year. 313.01A(1) An annual report must be filed with the Department by August 15 of each year even if the licensed organization does not intend to renew its pickle card license or does not intend to retain its pickle card license for the second year of the biennial licensing period, its license renewal application has been denied, or its license has been canceled, suspended, or revoked during the reporting period. In addition, a licensed organization which has had its license renewal application denied, or its license canceled, suspended, or revoked, shall also be required to: 313.01A(1)(a) Submit a written disbursement plan with the Department no later than 45 days after the expiration date of its pickle card license or the effective date of the license renewal application denial or license cancellation, suspension, or revocation. Such plan shall identify the specific purpose(s) for which the remaining profits will be utilized, and shall be subject to approval by the Department; and313.01A(1)(b) Unless otherwise determined by the Department, continue to file a pickle card revenues status report by August 15 of each year, on a form supplied by the Department, listing all disbursements of pickle card revenue until all such revenues have been expended either for allowable expenses or for lawful purposes.313.01A(2) An annual report must be filed with the Department even if the licensed organization conducted pickle card activity for only a portion of the reporting period. For example, if the licensed organization did not begin its pickle card activities until the second quarter of the reporting period or ceased its pickle card activities before the end of the reporting period, an annual report would still be required.313.01A(3) An organization's license shall not be renewed unless and until complete and accurate annual reports, for all applicable reporting periods, are filed with the Department.313.02 The following information regarding an organization's lottery by the sale of pickle cards shall be included in the annual report: 313.02A The gross proceeds realized from the sale of pickle cards and pickle card units sold by the organization, and, in the case of organizations holding a Class II license, the gross proceeds realized through each pickle card operator;313.02B The total prizes paid by or on behalf of the licensed organization as indicated by the payout slip enclosed by the manufacturer with each pickle card unit;313.02C The definite profit realized by the organization from the sale of pickle card units. This figure is represented by the gross proceeds less the prizes paid. If the organization has compiled complete and accurate records which indicate a definite profit different from that which would ideally be realized for the pickle card unit minus the prize payout designated by the manufacturer, the organization may use that figure in reporting its definite profit;313.02D Interest or any other income realized from the organization's activities in the conduct of a lottery by the sale of pickle cards, including interest from the organization's pickle card bank account, any income realized from the sale or rental of pickle card dispensing machines, or any other type of income which would be derived from the organization's lottery by the sale of pickle cards;313.02E The number of pickle card units sold for the reporting period. The information necessary to compute this figure would consist of the number of pickle card units in inventory on the first day of the reporting period, the number of pickle card units purchased by the organization during the reporting period, and the number of pickle card units on hand at the end of the reporting period;313.02F Any compensation paid to officers of the organization, employees, or sales agents. This would include the commission or salary of a sales agent or any individual connected with the marketing of the pickle cards, including consultants hired for the purpose of coordinating the organization's lottery by the sale of pickle cards;313.02G Any commissions retained by pickle card operators. This information must be reported separately for each pickle card operator marketing pickle cards on behalf of the organization. Commission includes any money the organization allows a pickle card operator to retain out of the definite profit from a pickle card unit or any other compensation from the organization to the pickle card operator to market the organization's pickle cards;313.02H A detailed breakdown of all expenses incurred by the licensed organization in connection with the marketing of pickle cards. This shall include items such as rent, purchase of equipment such as pickle card dispensing machines, repairs and maintenance on any equipment or real property used in connection with the lottery by the sale of pickle cards, and contract services such as secretarial or bookkeeping services incurred in connection with the lottery by the sale of pickle cards. In addition, any license fees paid by the organization must be reported and an itemized list of those license fees must be included. Any other expenses in addition to those previously mentioned that are incurred by the organization in connection with the lottery by the sale of pickle cards must also be listed;313.02I All disbursements from the organization's pickle card bank account for lawful purpose donations must be reported. Donations made outside the organization must include the recipient's name and address, check number, date, amount, and description of the purpose for which the donation was made. Donations made for the organization's internal use must be summarized as transfers to the organization operating fund, a special reserve fund, or payment of organization's operating expenses;313.02J A summary of the organization's pickle card bank account, including the balance at the beginning of the reporting period, total deposits made during the reporting period, total interest earned, total disbursements made during the reporting period, and the balance of the account at the end of the reporting period;313.02K All expenses connected with the organization's lottery by the sale of pickle cards must be reported, regardless of whether they are paid from the organization's pickle card bank account or from some other bank account of the organization; and313.02L All accounts receivable connected with the organization's lottery by the sale of pickle cards at the end of the reporting period.313.04 All licensed distributors shall report monthly and pay to the Department the statutory tax on the definite profit for all pickle card units sold within the state as provided in Regulation 35-311. All licensed distributors shall include with the monthly tax return a supplementary report which includes the following information: 313.04A The state identification number and name of each licensed organization purchasing pickle card units;313.04B A breakdown of purchases, returns or exchanges by each licensed organization to include: 313.04B(1) The name and form number of each pickle card unit;313.04B(2) The quantity of each type of pickle card unit purchased, returned, or exchanged; and313.04B(3) The gross proceeds and definite profit for each pickle card unit purchased, returned, or exchanged; and 313.04C The number of pickle card units on hand as of the beginning of the reporting period and the end of the reporting period, the number of pickle card units purchased, exchanged or returned from manufacturers during the reporting period, and the number of pickle card units sold to out-of-state customers during the reporting period.316 Neb. Admin. Code, 35, § 313
Sections 9 - 302, 9 - 333, 9 - 340.01, 9 - 343, 9 - 348, and 9 - 348.01, R.R.S. 1997. Sections 9 - 322, 9 - 328, 9 - 340.02, 9 - 347.01, and 9 - 349, R .S.Supp., 2002. November 12, 2002.