§ 23-114-705. Examination of records
To verify compliance with this chapter, the Department of Finance and Administration may audit and examine the books, papers, records, equipment, and place of business of a: (1) Licensed authorized organization; (2) Distributor licensed under this chapter; or (3) Manufacturer licensed under this chapter.
§ 23-114-706. Complaints
If a person suspects a violation of this chapter, he or she may file a complaint concerning a licensed authorized organization with the Department of Finance and Administration.
§ 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 […]
§ 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 […]
§ 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.
§ 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 […]
§ 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 […]
§ 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 […]
§ 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) […]
§ 23-114-603. Information to be reported
(a) The excise tax report required under § 23-114-602 shall include the following information: (1) The total number of bingo faces sold to all licensed authorized organizations in this state; and (2) Any other information that the Secretary of the Department of Finance and Administration determines is necessary to properly administer the excise tax levied […]