Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-202 - LICENSE REQUIREMENTS: CLASS I AND CLASS II BINGO

Current through June 17, 2024
202.01 Except for
				  special event bingo as provided in Regulation 35-222, a bingo license is
				  required whenever a charge is made to participate or any bingo prize to be
				  awarded exceeds $25 in value. A bingo license must be applied for on a form
				  prescribed by the Department. An organization seeking a bingo license may apply
				  for either a Class I or Class II license. The class of license which an
				  organization is granted is determined by the following:
202.01A A licensed organization with bingo
				  gross receipts of less than $100,000 for the annual reporting period July 1
				  through June 30 will be issued a Class I license.
202.01B A licensed organization with bingo
				  gross receipts of $100,000 or more for the annual reporting period July 1
				  through June 30 will be issued a Class II license.
202.01C When a bingo occasion is conducted on
				  a joint basis by two or more licensed organizations, the class of license
				  required is determined based upon the combined gross receipts of all licensed
				  organizations involved in the conduct of the bingo occasion.
202.01D The base period for determining bingo
				  gross receipts for license classification purposes is the annual reporting
				  period July 1 to June 30. For license renewal purposes, the Department will use
				  the licensed organization's gross receipts from the most recently completed
				  annual reporting period in determining the appropriate class of license to be
				  issued. If the organization was not licensed for the entire reporting period,
				  the Department will annualize the reported gross receipts to determine the
				  appropriate class of license.
202.01D(1) For
				  an organization not previously licensed, the following factors will be used to
				  determine the class of license to be issued:
202.01D(1)(a) The size of the premises to be
				  used for the conduct of bingo;
202.01D(1)(b) The prices the organization
				  intends to charge for admissions and bingo cards, and the prizes the
				  organization intends to award; and
202.01D(1)(c) The number of players the
				  organization expects to attract.
202.01E If, during the course of the
				  licensing period, an organization conducting bingo under a Class I license
				  determines that its gross receipts for the first annual reporting period after
				  issuance of the license will equal or exceed $100,000, it shall apply for an
				  upgrade to a Class II license. The application shall be accompanied by the
				  difference in license fees between a Class I and Class II license and a
				  completed Nebraska Application for Gaming Manager License, Form 50C, and the
				  statutorily required license fee.
202.01E(1)
				  Upon issuance of the Class II license, the organization must discontinue the
				  use of any reusable hard bingo card or shutter card and shall adhere to all
				  regulations and requirements for a Class II bingo licensee.
202.01E(2) Within seven days after the
				  issuance of the Class II license, the organization shall return the original
				  Class I license issued by the Department and conduct a physical inventory of
				  any disposable paper bingo cards on hand immediately prior to the first bingo
				  game conducted under the Class II license. The inventory shall be reported to
				  the Department with the licensed organization's first quarterly report
				  immediately following the upgrade of the license.
202.01F A Class II license may be downgraded
				  to a Class I license only if a Class II bingo licensee's gross receipts fall
				  below $100,000 for the annual reporting period July 1 to June 30, and the
				  license may only be downgraded (a) for the second 12-month period of a biennial
				  licensing period, or (b) upon the renewal of a biennial license.