reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-113-101 — 23-113-103) › Section 23-113-103 - Definitions

As used in this chapter:
(1)
"Arkansas Greyhound Racing Law" means the Arkansas Greyhound Racing Law, §
23-111-101
et seq.;
(2)
"Arkansas Horse Racing Law" means the Arkansas Horse Racing Law, §
23-110-101
et seq.;
(3)
"Commission" means the Arkansas Racing Commission or its successor having jurisdiction over horse racing and greyhound racing in this state;
(4)
[Repealed.]
(5)
(A)
"Electronic games of skill" means games played through any electronic device or machine that afford an opportunity for the exercise of skill or judgment when the outcome is not completely controlled by chance alone.
(B)
"Electronic games of skill" does not include pari-mutuel wagering on horse racing and greyhound racing governed by the Arkansas Horse Racing Law, §
23-110-101
et seq., or the Arkansas Greyhound Racing Law, §
23-111-101
et seq., whether pari-mutuel wagering on live racing, simulcast racing, or races conducted in the past and rebroadcast by electronic means;
(6)
"Franchise holder" means any person holding a franchise to conduct horse racing under the Arkansas Horse Racing Law, §
23-110-101
et seq., or greyhound racing under the Arkansas Greyhound Racing Law, §
23-111-101
et seq.;
(7)
"Net wagering revenues from electronic games of skill" means the gross wagering revenues received by a franchise holder from wagers placed by patrons on electronic games of skill, less amounts paid out or separately reserved under rules of the commission for future pay out to patrons on the wagers; and
(8)
"Person" means any individual, corporation, partnership, association, trust, or other entity.
Amended by Act 2019, No. 910,§ 3517, eff. 7/1/2019.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 3 - ARKANSAS RACING COMMISSION (§§ 23-113-301 — 23-113-304) › Section 23-113-301 - Jurisdiction of Arkansas Racing Commission

Subject to the limitations and conditions in this chapter or other applicable law, the Arkansas Racing Commission shall have full administrative regulatory jurisdiction over the business of electronic games of skill and wagering thereon conducted by franchise holders under this chapter.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 3 - ARKANSAS RACING COMMISSION (§§ 23-113-301 — 23-113-304) › Section 23-113-304 - Hearings

(a)
(1)
If any franchise holder or other person is aggrieved by any action of the Arkansas Racing Commission, the franchise holder or other person shall be entitled to a hearing by the commission.
(2)
The hearings shall be conducted in accordance with the rules and procedures governing other commission hearings.
(b)
(1)
At the conclusion of the hearing, the commission shall make its findings to be the basis for the action taken by the commission.
(2)
The findings and orders of the commission shall be subject to review in Pulaski County Circuit Court, from which an appeal may be taken to the Supreme Court.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 5 - PRIVILEGE FEES (§ 23-113-501) › Section 23-113-501 - Privilege fees

(a)
Franchise holders conducting wagering on electronic games of skill under this chapter shall pay the following fees for the privilege of conducting the wagering:
(1)
An amount equal to eighteen percent (18%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the Secretary of the Department of Finance and Administration for disposition under §
23-113-604
;
(2)
An amount equal to one-half of one percent (0.5%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the county in which the franchise holder is operating the electronic games of skill; and
(3)
An amount equal to one and one-half percent (1.5%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the city or town in which the franchise holder is operating the electronic games of skill.
(b)
The privilege fees shall be paid on a monthly basis pursuant to rules and procedures adopted by the secretary. It shall be the duty of a franchise holder on or before the twentieth day of each month to deliver to the secretary upon forms prescribed and furnished by the secretary a return under oath showing the total net wagering revenues from electronic games of skill during the preceding calendar month.
(c)
The privilege fees levied by this section are in lieu of any state or local gross receipts, sales, or other similar taxes, and to this end the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., shall not be applicable to gross receipts derived by franchise holders from wagering on electronic games of skill.
(d)
The privilege fee payable to the secretary under subdivision (a)(1) of this section shall be administered by the secretary pursuant to the Arkansas Tax Procedure Act, §
26-18-101
et seq. However, regulatory authority over licensing and other matters under this chapter not relating to the administration, payment, and collection of the privilege fee shall remain with the Arkansas Racing Commission.
Amended by Act 2019, No. 910,§ 3518, eff. 7/1/2019.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 6 - MISCELLANEOUS (§§ 23-113-601 — 23-113-604) › Section 23-113-601 - Duty to maintain records

A franchise holder operating electronic games of skill and conducting wagering thereon under this chapter shall keep a complete set of books and records as necessary to show fully the activities and transactions of the franchise holder with respect to the operations and wagering conducted in accordance with this chapter, and the Arkansas Racing Commission shall have reasonable access to the books and records in order to verify compliance with the provisions of this chapter and the rules of the commission.
Amended by Act 2019, No. 315,§ 2840, eff. 7/24/2019.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 6 - MISCELLANEOUS (§§ 23-113-601 — 23-113-604) › Section 23-113-602 - Inconsistent statutes inapplicable

(a)
Section
5-66-101
et seq. and all other laws and parts of laws inconsistent with any of the provisions of this chapter are expressly declared not to apply to any person engaged in, conducting, or otherwise participating in operating electronic games of skill or wagering thereon as authorized by this chapter.
(b)
No person shall be guilty of any criminal offense set forth in §
5-66-101
et seq. or any other law relating to illegal gambling to the extent the person relied on any rule, order, finding, or other determination by the Arkansas Racing Commission that the activity was authorized by this chapter.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 6 - MISCELLANEOUS (§§ 23-113-601 — 23-113-604) › Section 23-113-603 - Pari-mutuel wagering on horse racing and greyhound racing

(a)
Pari-mutuel wagering on horse racing and greyhound racing, whether on live racing, simulcast racing, or races conducted in the past and rebroadcast by electronic means, shall continue to be governed by the Arkansas Horse Racing Law, §
23-110-101
et seq., and the Arkansas Greyhound Racing Law, §
23-111-101
et seq., respectively, and not by this chapter.
(b)
(1)
Provisions of the Arkansas Horse Racing Law, §
23-110-101
et seq., and the Arkansas Greyhound Racing Law, §
23-111-101
et seq., prohibiting wagering other than on horse or greyhound races and other than under the pari-mutuel or certificate method of wagering shall not apply to wagering on electronic games of skill conducted pursuant to this chapter, and to this end the provisions of §
23-110-405(d)(1) and (2)
, §
23-111-508(b)
, §
23-111-508(d)(1) and (2)
, §
23-111-508(d)(4)
, and any other inconsistent provisions of the Arkansas Horse Racing Law, §
23-110-101
et seq., and the Arkansas Greyhound Racing Law, §
23-111-101
et seq., shall not apply to wagering on electronic games of skill conducted in accordance with this chapter.
(2)
Wagering under this chapter is not required to be pari-mutuel.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 113 - LOCAL OPTION HORSE RACING AND GREYHOUND RACING ELECTRONIC GAMES OF SKILL ACT (§§ 23-113-101 — 23-113-604) › Subchapter 6 - MISCELLANEOUS (§§ 23-113-601 — 23-113-604) › Section 23-113-604 - Disposition of privilege fees, license fees, etc

(a)
All privilege fees received by the Secretary of the Department of Finance and Administration under this chapter for the benefit of the state shall be deposited into the State Treasury as general revenues.
(b)
All permit or license fees, penalties, and fines received by the Arkansas Racing Commission under this chapter shall be deposited into the State Treasury as general revenues.
Amended by Act 2019, No. 910,§ 3519, eff. 7/1/2019.
Acts 2005, No. 1151, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-114-101 — 23-114-104) › Section 23-114-101 - Short title

This chapter shall be known and may be cited as the "Charitable Bingo and Raffles Enabling Act".
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-114-101 — 23-114-104) › Section 23-114-103 - General provisions

(a)
The game of bingo or a raffle conducted by a licensed authorized organization shall not be a lottery prohibited by Arkansas Constitution, Article 19, § 14, if all net receipts over and above the actual cost of conducting the game of bingo or raffle are used only for charitable, religious, or philanthropic purposes.
(b)
(1)
No net receipts from games of bingo or raffles shall be used to compensate in any manner any person who works for or is in any way affiliated with the licensed authorized organization.
(2)
(A)
Charitable bingo or raffles shall only be conducted by a licensed authorized organization through its bona fide officers and members who volunteer their time and receive no compensation for their services.
(B)
A licensed authorized organization shall not conduct games of bingo or raffles through any agent or third party.
(c)
The provisions of this chapter are not intended and shall not be construed to allow the play of games of bingo or raffles through any electronic device or machine.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-114-101 — 23-114-104) › Section 23-114-104 - Penalty

(a)
(1)
A violation of this chapter by a licensed authorized organization is a violation punishable by a fine not to exceed five thousand dollars ($5,000).
(2)
A second or subsequent offense is a violation punishable by a fine not to exceed ten thousand dollars ($10,000).
(b)
A person who conducts a game of bingo or a raffle without a license under this chapter shall be subject to the same penalties as provided under §
5-66-118
, concerning lotteries.
Acts 2007, No. 388, § 1; 2009, No. 164, § 16.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 2 - ADMINISTRATION (§§ 23-114-201 — 23-114-203) › Section 23-114-201 - Control and supervision of games of bingo and raffles

(a)
The Secretary of the Department of Finance and Administration shall administer this chapter under the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(b)
The secretary has authority over all games of bingo and raffles conducted in this state so that games of bingo and raffles are fairly conducted and the proceeds derived from games of bingo and raffles are used only for an authorized purpose.
Amended by Act 2019, No. 910,§ 3521, eff. 7/1/2019.
Acts 2007, No. 388, § 1; 2009, No. 499, § 2.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 2 - ADMINISTRATION (§§ 23-114-201 — 23-114-203) › Section 23-114-202 - Approval of bingo faces and raffle tickets

(a)
The Secretary of the Department of Finance and Administration by rule shall provide for the form of bingo faces and raffle tickets used in the State of Arkansas.
(b)
(1)
All bingo faces must be purchased by the licensed authorized organization from a distributor licensed under this chapter.
(2)
Only one (1) game shall be played on each bingo face.
(c)
(1)
All bingo faces and raffle tickets shall be preprinted on paper or plastic.
(2)
Electronic devices, machines, or facsimiles shall not be used as bingo faces, raffle tickets, or otherwise, by participants of games of bingo or raffles conducted under this chapter.
(d)
All bingo faces and raffle tickets shall be sequentially numbered at the time of printing.
Amended by Act 2019, No. 910,§ 3522, eff. 7/1/2019.
Acts 2007, No. 388, § 1; 2009, No. 499, § 3.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 2 - ADMINISTRATION (§§ 23-114-201 — 23-114-203) › Section 23-114-203 - Rulemaking authority

The Secretary of the Department of Finance and Administration may adopt rules to aid in the enforcement and administration of this chapter.
Amended by Act 2019, No. 910,§ 3523, eff. 7/1/2019.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-301 - Authorized organization license

The Department of Finance and Administration may license an entity that is an authorized organization.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-302 - License fees - Authorized organizations

(a)
An authorized organization license to conduct games of bingo and raffles may be issued to an authorized organization and is subject to renewal on an annual basis. The annual fee for this license shall be one hundred dollars ($100).
(b)
In lieu of the annual license issued under subsection (a) of this section, an authorized organization, at its request, may be issued one (1) or more of the following temporary authorized organization licenses:
(1)
A temporary license to conduct one (1) bingo session. The fee for this temporary license is twenty-five dollars ($25.00);
(2)
A temporary license, to be known as a "Class I temporary raffle license", to conduct one (1) raffle other than a raffle under subdivision (b)(3) of this section. The fee for this temporary license is twenty-five dollars ($25.00); and
(3)
A temporary license, to be known as a "Class II temporary raffle license", to conduct one (1) raffle in which the total prize package to be given away has been donated and has a total value of less than five thousand dollars ($5,000). The fee for this temporary license is ten dollars ($10.00).
Acts 2007, No. 388, § 1; 2009, No. 499, § 4.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-303 - License application - Authorized organizations

(a)
An applicant for an authorized organization license shall file a written verified application with the Department of Finance and Administration on a form prescribed by the department.
(b)
The license application shall include:
(1)
The name and address of the applicant;
(2)
A designation and address of the premises intended to be used for a raffle or bingo session;
(3)
The name and address of the person or persons within the authorized organization who will be responsible for organizing, conducting, and otherwise administering the raffle or bingo sessions;
(4)
If the premises upon which a raffle or bingo session will be conducted has been leased by the authorized organization, a copy of the lease agreement; and
(5)
A statement that the applicant complies with the conditions for eligibility for the license.
(c)
The responsible person within an authorized organization shall meet the following requirements:
(1)
The responsible person shall not have been found guilty of or pleaded guilty or no contest to:
(A)
Any felony by any court in the State of Arkansas; or
(B)
Any similar offense by a court in another state or of any similar offense by a military or federal court;
(2)
(A)
In order to determine a responsible person's suitability to organize, conduct, and administer raffles and bingo sessions, the Secretary of the Department of Finance and Administration may require that the responsible person be fingerprinted and the fingerprints forwarded for a criminal background check through the Division of Arkansas State Police.
(B)
After the completion of the criminal background check through the division, the fingerprints shall be forwarded by the division to the Federal Bureau of Investigation for a national criminal history record check; and
(3)
The responsible person shall sign a release that allows the division to release:
(A)
An Arkansas noncriminal justice background check to the department; and
(B)
A fingerprint card of the applicant to the Federal Bureau of Investigation to allow a federal fingerprint-based background check to be performed.
(d)
(1)
Before the renewal of an annual license, the licensed authorized organization shall report the following information:
(A)
The amount of the total gross receipts derived from games of bingo and raffles;
(B)
The net proceeds derived from games of bingo and raffles;
(C)
The use to which the proceeds have been or are to be applied; and
(D)
If requested by the secretary, a list of expenses paid or incurred.
(2)
A licensed authorized organization shall maintain records to substantiate the contents of the report required by this subsection.
Amended by Act 2019, No. 910,§ 3525, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3524, eff. 7/1/2019.
Acts 2007, No. 388, § 1; 2009, No. 164, §§ 17, 18.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-304 - License application - Distributors and manufacturers

(a)
An applicant for a distributor license or a manufacturer license shall file a written verified application with the Department of Finance and Administration on a form prescribed by the department.
(b)
The license application shall include:
(1)
The name, address, and federal employer identification number of the applicant;
(2)
The names and positions of the applicant's officers;
(3)
The name and address of the person or persons who are responsible for the applicant's sales of bingo equipment; and
(4)
A statement that the applicant complies with the conditions for eligibility for the license.
(c)
The person or persons who are responsible for the applicant's sales of bingo equipment shall meet the following requirements:
(1)
The person or persons shall not have been found guilty of or pleaded guilty or no contest to:
(A)
Any felony by any court in the State of Arkansas; or
(B)
Any similar offense by a court in another state or of any similar offense by a military or federal court;
(2)
(A)
In order to determine the person's or persons' suitability to be involved in the sale of bingo equipment, the Secretary of the Department of Finance and Administration may require that the person or persons be fingerprinted and the fingerprints forwarded for a criminal background check through the Division of Arkansas State Police.
(B)
After the completion of the criminal background check through the division, the fingerprints shall be forwarded by the division to the Federal Bureau of Investigation for a national criminal history record check; and
(3)
The person or persons responsible for an applicant's sales of bingo equipment shall sign a release that allows the division to release the following:
(A)
An Arkansas noncriminal justice background check to the department; and
(B)
A fingerprint card of the applicant to the Federal Bureau of Investigation to allow a federal fingerprint-based background check to be performed.
Amended by Act 2019, No. 910,§ 3527, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3526, eff. 7/1/2019.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-305 - Denial, suspension, or revocation of licenses

(a)
(1)
The Secretary of the Department of Finance and Administration may suspend or revoke a license issued under this chapter if the secretary determines that issuing the license would violate this chapter.
(2)
The secretary may deny an application for a license or for the renewal of a license under this chapter if the secretary determines that issuing the license would violate this chapter.
(b)
A license holder or applicant may seek administrative relief from a decision of the secretary under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(c)
Judicial relief is available to a license holder, an applicant, and the secretary under §§
26-18-602
and
26-18-1117
.
Amended by Act 2021, No. 593,§ 3, eff. 1/1/2023.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-306 - Display of license

A licensed authorized organization shall conspicuously display a license issued under this chapter at the premises at which a raffle or a game of bingo is conducted at all times during the conduct of the raffle or the game of bingo.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 3 - LICENSING (§§ 23-114-301 — 23-114-308) › Section 23-114-307 - Licenses and fees - Distributors and manufacturers

(a)
A distributor license may be issued to a distributor of bingo equipment and is subject to renewal on an annual basis. The annual fee for this license shall be two thousand five hundred dollars ($2,500).
(b)
A manufacturer license may be issued to a manufacturer of bingo equipment and is subject to renewal on an annual basis. The annual fee for this license shall be two thousand five hundred dollars ($2,500).
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-401 - Bingo premises - Sale of raffle tickets

(a)
(1)
Games of bingo shall not be conducted at more than one (1) premises on property owned or leased by a licensed authorized organization.
(2)
(A)
No more than two (2) organizations may conduct bingo games at the same premises so long as that premises is owned or leased by a licensed authorized organization.
(B)
No more than four (4) bingo sessions shall be conducted at the same premises during any one (1) calendar week.
(3)
Games of bingo under this chapter shall not be conducted through any system that links the games of bingo or participants at one (1) premises location to any other premises or participants.
(4)
All participants in games of bingo shall be physically present in person at the authorized premises in a single facility in order to play a game of bingo under this chapter.
(b)
(1)
The conduct of raffles is not limited to property owned or leased by a licensed authorized organization, but shall be conducted pursuant to the rules of the Department of Finance and Administration.
(2)
Raffle tickets may be sold:
(A)
At the authorized premises of the licensed authorized organization; and
(B)
Off the authorized premises of the licensed authorized organization if the tickets are sold by uncompensated volunteers of the licensed authorized organization.
(3)
No raffle ticket shall be sold through the mail or through the internet, email, fax, telephone, or any other electronic means.
(4)
The licensed authorized organization and uncompensated volunteers of the licensed authorized organization may advertise the charitable raffle through the:
(A)
Mail;
(B)
Telephone;
(C)
Licensed authorized organization's website; or
(D)
Social media outlets of the:
(i)
Licensed authorized organization; and
(ii)
Uncompensated volunteers of the licensed authorized organization.
Amended by Act 2023, No. 188,§ 1, eff. 8/1/2023.
Acts 2007, No. 388, § 1; 2009, No. 499, § 6.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-402 - Restrictions on premises and equipment providers

A person shall not lease or otherwise make a premises or equipment available for conducting a raffle or a game of bingo for any direct or indirect consideration in excess of the bona fide reasonable fair market rental value of the premises or equipment, and no portion of the consideration for premises or equipment shall be based upon a percentage or specified portion of the revenue or profit from games of bingo or raffles conducted by a licensed authorized organization.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-403 - Compensation prohibited

No person may be compensated for organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event. The functions of organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event shall be performed by volunteers from the charitable organization.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-404 - Admission to games of bingo

(a)
A person shall not be denied admission to a raffle or a game of bingo or the opportunity to participate in a raffle or a game of bingo because of race, color, creed, religion, national origin, sex, or disability or because the person is not a member of the licensed authorized organization conducting the raffle or game of bingo.
(b)
No individual under eighteen (18) years of age may play a game of bingo or purchase raffle tickets from a licensed authorized organization.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-405 - Raffle and bingo records

(a)
(1)
A licensed authorized organization shall provide to the Secretary of the Department of Finance and Administration at the time of application for license the address of its primary business office.
(2)
If the licensed authorized organization maintains its raffle and bingo records at a location other than the primary business office, the licensed authorized organization shall provide the address of the location where the records are maintained.
(b)
Bingo and raffle records shall be maintained in Arkansas in accordance with generally accepted accounting practices.
Amended by Act 2019, No. 910,§ 3528, eff. 7/1/2019.
Acts 2007, No. 388, § 1; 2009, No. 499, § 7.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-406 - Gift certificates

(a)
Nothing in this chapter prohibits a licensed authorized organization from selling or redeeming a gift certificate that entitles the bearer of the certificate to participate in a raffle or play a game of bingo conducted by the licensed authorized organization.
(b)
A licensed authorized organization that sells or redeems a gift certificate shall keep adequate records relating to the gift certificate.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-407 - Bingo sessions

(a)
(1)
A bingo session begins when the first game of bingo of the bingo session is commenced by calling the first bingo ball drawn.
(2)
A licensed authorized organization may conduct one (1) bingo session per calendar day and shall not exceed two (2) bingo sessions during any one (1) calendar week.
(b)
A bingo session shall not exceed five (5) consecutive hours during any one (1) twenty-four-hour calendar day.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-408 - Prizes

(a)
A bingo prize shall not have a value of more than one thousand dollars ($1,000) for a single game.
(b)
For the total prizes of all games of bingo, a licensed authorized organization shall not offer or award during a single bingo session prizes with an aggregate value of more than seven thousand five hundred dollars ($7,500).
(c)
(1)
A licensed authorized organization shall not award or offer to award a door prize with a value of more than two hundred fifty dollars ($250) per bingo session.
(2)
The value of the door prize under subdivision (c)(1) of this section shall not accrue against the bingo session prize limitation of seven thousand five hundred dollars ($7,500).
(d)
(1)
A bingo prize, other than cash, may be merchandise with a recognized wholesale cost not to exceed one thousand dollars ($1,000).
(2)
A copy of the receipt for merchandise under subdivision (d)(1) of this section shall be maintained in the licensed authorized organization's bingo records.
(e)
(1)
Except as otherwise provided in subdivision (e)(2) of this section, the total value of raffle prizes in a calendar year shall not exceed fifty thousand dollars ($50,000).
(2)
If the prizes were donated to the licensed authorized organization, the total value of raffle prizes in a calendar year shall not exceed one hundred thousand dollars ($100,000), except as applicable to a temporary license to conduct a raffle under §
23-114-302(b)(3)
.
(f)
(1)
A raffle prize shall not exceed five thousand dollars ($5,000) in cash.
(2)
As used in this subsection, "cash" means coins, paper currency, or a negotiable instrument that represents and is readily convertible to coins or paper currency.
Acts 2007, No. 388, § 1; 2009, No. 499, § 8.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 4 - OPERATION OF GAMES OF BINGO AND RAFFLES (§§ 23-114-401 — 23-114-409) › Section 23-114-409 - Purchase of bingo equipment

Licensed authorized organizations shall purchase bingo equipment only from distributors licensed under this chapter. Distributors that wish to sell bingo equipment to licensed authorized organizations within this state shall purchase bingo equipment only from manufacturers licensed under this chapter.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-501 - Bingo and raffle accounts

(a)
(1)
A licensed authorized organization with gross receipts from raffles or games of bingo in excess of five hundred dollars ($500) per month shall establish and maintain one (1) regular checking account designated as the bingo and raffle account.
(2)
A licensed authorized organization may also maintain an interest-bearing savings account designated as the bingo and raffle savings account.
(b)
(1)
A licensed authorized organization shall deposit into the bingo and raffle account all funds derived from the conduct of games of bingo and raffles, less the amount awarded as cash prizes. Except as provided by subdivision (b)(2) of this section, a deposit shall be made not later than the next business day after the day of the raffle or bingo session on which the receipts were obtained.
(2)
A licensed authorized organization may deposit funds derived from the conduct of a raffle or games of bingo that are paid through a debit card transaction into the bingo fund not later than seventy-two (72) hours after the transaction.
(c)
(1)
A licensed authorized organization may lend money from its general fund to its bingo and raffle account.
(2)
Except as provided by this section, no other funds may be deposited into the bingo and raffle account.
(d)
Except as provided in subsection (c) of this section, a licensed authorized organization shall not commingle gross receipts derived from the conduct of games of bingo and raffles with other funds of the organization.
(e)
Except as permitted, the licensed authorized organization shall not transfer gross receipts to another account maintained by the licensed authorized organization.
(f)
A licensed authorized organization shall maintain all of its savings and checking accounts established under this section in a financial institution in this state.
Acts 2007, No. 388, § 1; 2009, No. 499, § 9.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-502 - Withdrawals from a bingo and raffle account

(a)
(1)
Funds from the bingo and raffle account shall be withdrawn by preprinted, consecutively numbered checks or withdrawal slips, signed by an authorized representative of the licensed authorized organization and made payable to a person.
(2)
A check or withdrawal slip shall not be made payable to "cash", "bearer", or a fictitious payee.
(3)
The nature of the payment made shall also be noted on the face of the check or withdrawal slip.
(b)
The checks for the bingo and raffle account shall be imprinted with the words "Bingo and Raffle Account" and shall contain the licensed authorized organization's bingo and raffle license number on the face of each check.
(c)
A licensed authorized organization shall keep and account for all checks and withdrawal slips, including voided checks and withdrawal slips.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-503 - Authorized uses of a bingo and raffle account

(a)
A licensed authorized organization may draw a check on the licensed authorized organization's bingo and raffle account only for:
(1)
The payment of necessary and reasonable bona fide bingo-related and raffle-related expenses;
(2)
The disbursement of net proceeds derived from the conduct of games of bingo or raffles to charitable purposes; or
(3)
The transfer of net proceeds derived from the conduct of games of bingo or raffles to the licensed authorized organization's bingo and raffle savings account pending a disbursement to a charitable purpose.
(b)
A licensed authorized organization shall make the disbursement of net proceeds on deposit in the bingo and raffle savings account to a charitable purpose by transferring the intended disbursement back into the licensed authorized organization's bingo and raffle account and then withdrawing an amount by a check drawn on the bingo and raffle account.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-504 - Use of net proceeds for charitable purposes

(a)
A licensed authorized organization shall devote to the charitable purposes of the licensed authorized organization its net proceeds of games of bingo and raffles.
(b)
Except as otherwise provided by law, the net proceeds derived from games of bingo and raffles are dedicated to the charitable purposes of the licensed authorized organization only if directed to a cause, need, or activity that is consistent with the federal tax exemption the licensed authorized organization obtained under
26 U.S.C. § 501
, as in existence on January 1, 2007, and under which the organization qualifies as a nonprofit organization as defined by law. If the licensed authorized organization is not required to obtain a federal tax exemption under
26 U.S.C. § 501
, as in existence on January 1, 2007, the licensed authorized organization's net proceeds are dedicated to the charitable purposes of the licensed authorized organization only if directed to a cause, need, or activity that is consistent with the purposes and objectives for which the licensed authorized organization qualifies as a licensed authorized organization.
(c)
(1)
The licensed authorized organization shall make mandatory annual or more frequent disbursements from the bingo and raffle account to the general fund of the licensed authorized organization after providing for appropriate reserves and funds necessary to pay for reasonable and necessary bingo and raffle expenses.
(2)
Once funds are distributed to the licensed authorized organization general fund under subdivision (c)(1) of this section, no funds shall be returned to the bingo and raffle account except by means of a loan from the licensed authorized organization's general fund to the bingo and raffle account as evidenced by a written instrument.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-505 - Use of proceeds by a licensed authorized organization

A licensed authorized organization shall not use the net proceeds from games of bingo or raffles directly or indirectly to:
(1)
Support or oppose a candidate or slate of candidates for public office;
(2)
Support or oppose a measure submitted to a vote of the people; or
(3)
Influence or attempt to influence legislation.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-506 - Items of bingo and raffle expense

(a)
Expenses that are reasonable and necessary to lawfully conduct games of bingo or raffles are allowable and include expenses incurred for:
(1)
Advertising, including the cost of printing bingo and raffle gift certificates;
(2)
Repairs to premises and equipment;
(3)
Bingo and raffle supplies and equipment;
(4)
Prizes;
(5)
Stated rental or mortgage and insurance expenses;
(6)
License fees; and
(7)
Bookkeeping or accounting services.
(b)
No person may be compensated for organizing, promoting, conducting, or otherwise administering a raffle or bingo event. Any such compensation is prohibited under this chapter and is not an allowable expense.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 5 - BINGO AND RAFFLE ACCOUNTS (§§ 23-114-501 — 23-114-507) › Section 23-114-507 - Expenses paid from bingo and raffle account

The following items of expenses incurred or paid in connection with the conduct of games of bingo or raffles must be paid from a licensed authorized organization's bingo and raffle account if the licensed authorized organization is required under §
23-114-501
to maintain such an account:
(1)
Advertising, including the cost of printing bingo and raffle gift certificates;
(2)
Repairs to premises and equipment;
(3)
Bingo and raffle supplies and equipment;
(4)
Prizes;
(5)
Stated rental or mortgage and insurance expenses;
(6)
Bookkeeping or accounting services; and
(7)
License fees.
Acts 2007, No. 388, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 6 - EXCISE TAX (§§ 23-114-601 — 23-114-606) › Section 23-114-601 - Tax levied

(a)
There is levied an excise tax of three-tenths of one cent (0.3¢) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state.
(b)
Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
Acts 2007, No. 388, § 1; 2009, No. 499, § 10.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 114 - CHARITABLE BINGO AND RAFFLES (§§ 23-114-101 — 23-114-706) › Subchapter 6 - EXCISE TAX (§§ 23-114-601 — 23-114-606) › Section 23-114-602 - Payment and reporting of tax

(a)
The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day of the month following the month of sale.
(b)
The report shall be filed under oath on forms prescribed by the Secretary of the Department of Finance and Administration.
(c)
The secretary shall adopt any rules necessary for the proper reporting and payment of the tax.
Amended by Act 2019, No. 910,§ 3529, eff. 7/1/2019.
Acts 2007, No. 388, § 1; 2009, No. 499, § 10.