820 KAR 1:026. Quarterly reports of a licensed charitable gaming facility.


      RELATES TO: KRS 238.555(6), 238.560(3)

      STATUTORY AUTHORITY: KRS 238.515(2), (4), (9), 238.555(6)

      NECESSITY, FUNCTION, AND CONFORMITY: KRS 238.555(6) requires a licensed charitable gaming facility to report to the office at least quarterly concerning its operation. This administrative regulation establishes the method and time of filing the required reports.


      Section 1. Quarterly Reporting Period Defined. (1)(a) A complete, accurate, legible, and verifiable quarterly report, in accordance with Section 2 of this administrative regulation, shall be submitted by a licensed charitable gaming facility on or before the following dates:

      1. April 30, for the quarter January 1 to March 31;

      2. July 31, for the quarter April 1 to June 30;

      3. October 31, for the quarter July 1 to September 30; and

      4. January 31, for the quarter October 1 to December 31.

      (b) If the due date is on a Saturday, Sunday or legal holiday, the report shall be due on the first business day thereafter.

      (2) A quarterly report shall be considered filed when due if it has been:

      (a) Mailed to the office by first class mail, postage prepaid, to the correct address and postmarked by the due date; or

      (b) Received in the office by hand-delivery on or before the due date.


      Section 2. Quarterly Reports. A quarterly report shall:

      (1) Be submitted on a Form CG-FACQR;

      (2) Be submitted for each quarter that the facility is licensed;

      (3) Be completed in ink or typed;

      (4) Include the original signature and printed name of the chief executive officer of the license holder; and

      (5) Include the original signature and printed name of the preparer, if prepared by an individual other than the chief executive officer.


      Section 3. Incorporation by Reference. (1) Form CG-FACQR, "Quarterly Report of a Licensed Charitable Gaming Facility, 2/06," is incorporated by reference.

      (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Office of Charitable Gaming, Environmental and Public Protection Cabinet, 132 Brighton Park Boulevard, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30 p.m. (28 Ky.R. 1536; Am. 2034; eff. 3-13-2002; 32 Ky.R. 768; 1638; eff. 3-31-06.)