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C "Scheme of chance" means a slot machine unless authorized under Chapter Valuable consideration is deemed to be paid for a chance to win a prize in the following instances: 1 Less than fifty per cent of the goods or services sold by a scheme of chance operator in exchange for game entries are used or redeemed by participants at any one location;.

As used in this division, "electronic device" means a mechanical, video, digital, or electronic machine or device that is capable of displaying information on a screen or other mechanism and that is owned, leased, or otherwise possessed by any person conducting a scheme of chance, or by that person's partners, affiliates, subsidiaries, or contractors. D "Game of chance" means poker, craps, roulette, or other game in which a player gives anything of value in the hope of gain, the outcome of which is determined largely by chance, but does not include bingo.

E "Game of chance conducted for profit" means any game of chance designed to produce income for the person who conducts or operates the game of chance, but does not include bingo. F "Gambling device" means any of the following: 1 A book, totalizer, or other equipment for recording bets;.

G "Gambling offense" means any of the following: 1 A violation of section H Except as otherwise provided in this chapter, "charitable organization" means either of the following: 1 An organization that is, and has received from the internal revenue service a determination letter that currently is in effect stating that the organization is, exempt from federal income taxation under subsection a and described in subsection c 3 of the Internal Revenue Code;.

To qualify as a "charitable organization," an organization shall have been in continuous existence as such in this state for a period of two years immediately preceding either the making of an application for a bingo license under section I "Religious organization" means any church, body of communicants, or group that is not organized or operated for profit and that gathers in common membership for regular worship and religious observances. J "Veteran's organization" means any individual post or state headquarters of a national veteran's association or an auxiliary unit of any individual post of a national veteran's association, which post, state headquarters, or auxiliary unit is incorporated as a nonprofit corporation and either has received a letter from the state headquarters of the national veteran's association indicating that the individual post or auxiliary unit is in good standing with the national veteran's association or has received a letter from the national veteran's association indicating that the state headquarters is in good standing with the national veteran's association.

As used in this division, "national veteran's association" means any veteran's association that has been in continuous existence as such for a period of at least five years and either is incorporated by an act of the United States congress or has a national dues-paying membership of at least five thousand persons. K "Volunteer firefighter's organization" means any organization of volunteer firefighters, as defined in section L "Fraternal organization" means any society, order, state headquarters, or association within this state, except a college or high school fraternity, that is not organized for profit, that is a branch, lodge, or chapter of a national or state organization, that exists exclusively for the common business or sodality of its members.

M "Volunteer rescue service organization" means any organization of volunteers organized to function as an emergency medical service organization, as defined in section N "Charitable bingo game" means any bingo game described in division O 1 or 2 of this section that is conducted by a charitable organization that has obtained a license pursuant to section O "Bingo" means either of the following: 1 A game with all of the following characteristics: a The participants use bingo cards or sheets, including paper formats and electronic representation or image formats, that are divided into twenty-five spaces arranged in five horizontal and five vertical rows of spaces, with each space, except the central space, being designated by a combination of a letter and a number and with the central space being designated as a free space.

P "Conduct" means to back, promote, organize, manage, carry on, sponsor, or prepare for the operation of bingo or a game of chance, a scheme of chance, or a sweepstakes. Q "Bingo game operator" means any person, except security personnel, who performs work or labor at the site of bingo, including, but not limited to, collecting money from participants, handing out bingo cards or sheets or objects to cover spaces on bingo cards or sheets, selecting from a receptacle the objects that contain the combination of letters and numbers that appear on bingo cards or sheets, calling out the combinations of letters and numbers, distributing prizes, selling or redeeming instant bingo tickets or cards, supervising the operation of a punch board, selling raffle tickets, selecting raffle tickets from a receptacle and announcing the winning numbers in a raffle, and preparing, selling, and serving food or beverages.

S "Bingo session" means a period that includes both of the following: 1 Not to exceed five continuous hours for the conduct of one or more games described in division O 1 of this section, instant bingo, and seal cards;. T "Gross receipts" means all money or assets, including admission fees, that a person receives from bingo without the deduction of any amounts for prizes paid out or for the expenses of conducting bingo. U "Security personnel" includes any person who either is a sheriff, deputy sheriff, marshal, deputy marshal, township constable, or member of an organized police department of a municipal corporation or has successfully completed a peace officer's training course pursuant to sections V "Charitable purpose" means that the net profit of bingo, other than instant bingo, is used by, or is given, donated, or otherwise transferred to, any of the following: 1 Any organization that is described in subsection a 1 , a 2 , or a 3 of the Internal Revenue Code and is either a governmental unit or an organization that is tax exempt under subsection a and described in subsection c 3 of the Internal Revenue Code;.

X "Youth athletic organization" means any organization, not organized for profit, that is organized and operated exclusively to provide financial support to, or to operate, athletic activities for persons who are twenty-one years of age or younger by means of sponsoring, organizing, operating, or contributing to the support of an athletic team, club, league, or association.

Y "Youth athletic park organization" means any organization, not organized for profit, that satisfies both of the following: 1 It owns, operates, and maintains playing fields that satisfy both of the following: a The playing fields are used at least one hundred days per year for athletic activities by one or more organizations, not organized for profit, each of which is organized and operated exclusively to provide financial support to, or to operate, athletic activities for persons who are eighteen years of age or younger by means of sponsoring, organizing, operating, or contributing to the support of an athletic team, club, league, or association.

Z "Bingo supplies" means bingo cards or sheets; instant bingo tickets or cards; electronic bingo aids; raffle tickets; punch boards; seal cards; instant bingo ticket dispensers; and devices for selecting or displaying the combination of bingo letters and numbers or raffle tickets. Items that are "bingo supplies" are not gambling devices if sold or otherwise provided, and used, in accordance with this chapter.

For purposes of this chapter, "bingo supplies" are not to be considered equipment used to conduct a bingo game. AA "Instant bingo" means a form of bingo that shall use folded or banded tickets or paper cards with perforated break-open tabs, a face of which is covered or otherwise hidden from view to conceal a number, letter, or symbol, or set of numbers, letters, or symbols, some of which have been designated in advance as prize winners, and may also include games in which some winners are determined by the random selection of one or more bingo numbers by the use of a seal card or bingo blower.

In all "instant bingo" the prize amount and structure shall be predetermined. BB "Seal card" means a form of instant bingo that uses instant bingo tickets in conjunction with a board or placard that contains one or more seals that, when removed or opened, reveal predesignated winning numbers, letters, or symbols.

CC "Raffle" means a form of bingo in which the one or more prizes are won by one or more persons who have purchased a raffle ticket. The one or more winners of the raffle are determined by drawing a ticket stub or other detachable section from a receptacle containing ticket stubs or detachable sections corresponding to all tickets sold for the raffle.

DD "Punch board" means a board containing a number of holes or receptacles of uniform size in which are placed, mechanically and randomly, serially numbered slips of paper that may be punched or drawn from the hole or receptacle when used in conjunction with instant bingo.

A player may punch or draw the numbered slips of paper from the holes or receptacles and obtain the prize established for the game if the number drawn corresponds to a winning number or, if the punch board includes the use of a seal card, a potential winning number. EE "Gross profit" means gross receipts minus the amount actually expended for the payment of prize awards. GG "Expenses" means the reasonable amount of gross profit actually expended for all of the following: 1 The purchase or lease of bingo supplies;.

HH "Person" has the same meaning as in section 1. II "Revoke" means to void permanently all rights and privileges of the holder of a license issued under section JJ "Suspend" means to interrupt temporarily all rights and privileges of the holder of a license issued under section KK "Distributor" means any person who purchases or obtains bingo supplies and who does either of the following: 1 Sells, offers for sale, or otherwise provides or offers to provide the bingo supplies to another person for use in this state;.

LL "Manufacturer" means any person who assembles completed bingo supplies from raw materials, other items, or subparts or who modifies, converts, adds to, or removes parts from bingo supplies to further their promotion or sale. MM "Gross annual revenues" means the annual gross receipts derived from the conduct of bingo described in division O 1 of this section plus the annual net profit derived from the conduct of bingo described in division O 2 of this section.

NN "Instant bingo ticket dispenser" means a mechanical device that dispenses an instant bingo ticket or card as the sole item of value dispensed and that has the following characteristics: 1 It is activated upon the insertion of United States currency. OO 1 "Electronic bingo aid" means an electronic device used by a participant to monitor bingo cards or sheets purchased at the time and place of a bingo session and that does all of the following: a It provides a means for a participant to input numbers and letters announced by a bingo caller.

PP "Deal of instant bingo tickets" means a single game of instant bingo tickets all with the same serial number. QQ 1 "Slot machine" means either of the following: a Any mechanical, electronic, video, or digital device that is capable of accepting anything of value, directly or indirectly, from or on behalf of a player who gives the thing of value in the hope of gain;. RR "Net profit from the proceeds of the sale of instant bingo" means gross profit minus the ordinary, necessary, and reasonable expense expended for the purchase of instant bingo supplies, and, in the case of instant bingo conducted by a veteran's, fraternal, or sporting organization, minus the payment by that organization of real property taxes and assessments levied on a premises on which instant bingo is conducted.

SS "Charitable instant bingo organization" means an organization that is exempt from federal income taxation under subsection a and described in subsection c 3 of the Internal Revenue Code and is a charitable organization as defined in this section. A "charitable instant bingo organization" does not include a charitable organization that is exempt from federal income taxation under subsection a and described in subsection c 3 of the Internal Revenue Code and that is created by a veteran's organization, a fraternal organization, or a sporting organization in regards to bingo conducted or assisted by a veteran's organization, a fraternal organization, or a sporting organization pursuant to section TT "Game flare" means the board or placard that accompanies each deal of instant bingo tickets and that has printed on or affixed to it the following information for the game: 1 The name of the game;.

UU 1 "Skill-based amusement machine" means a mechanical, video, digital, or electronic device that rewards the player or players, if at all, only with merchandise prizes or with redeemable vouchers redeemable only for merchandise prizes, provided that with respect to rewards for playing the game all of the following apply: a The wholesale value of a merchandise prize awarded as a result of the single play of a machine does not exceed ten dollars;.

A card for the purchase of gasoline is a redeemable voucher for purposes of division UU 1 of this section even if the skill-based amusement machine for the play of which the card is awarded is located at a place where gasoline may not be legally distributed to the public or the card is not redeemable at the location of, or at the time of playing, the skill-based amusement machine.

An individual utilizing a machine that involves a single game, play, contest, competition, or tournament may be awarded redeemable vouchers or merchandise prizes based on the results of play. The cost of the contest, competition, or tournament participation may be greater than a single noncontest, competition, or tournament play. VV "Merchandise prize" means any item of value, but shall not include any of the following: 1 Cash, gift cards, or any equivalent thereof;. WW "Redeemable voucher" means any ticket, token, coupon, receipt, or other noncash representation of value.

XX "Pool not conducted for profit" means a scheme in which a participant gives a valuable consideration for a chance to win a prize and the total amount of consideration wagered is distributed to a participant or participants. YY "Sporting organization" means a hunting, fishing, or trapping organization, other than a college or high school fraternity or sorority, that is not organized for profit, that is affiliated with a state or national sporting organization, including but not limited to, the league of Ohio sportsmen, and that has been in continuous existence in this state for a period of three years.

ZZ "Community action agency" has the same meaning as in section AAA 1 "Sweepstakes terminal device" means a mechanical, video, digital, or electronic machine or device that is owned, leased, or otherwise possessed by any person conducting a sweepstakes, or by that person's partners, affiliates, subsidiaries, or contractors, that is intended to be used by a sweepstakes participant, and that is capable of displaying information on a screen or other mechanism.

A device is a sweepstakes terminal device if any of the following apply: a The device uses a simulated game terminal as a representation of the prizes associated with the results of the sweepstakes entries. BBB "Sweepstakes" means any game, contest, advertising scheme or plan, or other promotion where consideration is not required for a person to enter to win or become eligible to receive any prize, the determination of which is based upon chance.

Amended by th General Assembly File No. Amended by th General AssemblyFile No. Effective Date: ; ; ; HB A No person shall do any of the following: 1 Engage in bookmaking, or knowingly engage in conduct that facilitates bookmaking;. Redeemable vouchers shall not be redeemable for a merchandise prize that has a wholesale value of more than ten dollars. B For purposes of division A 1 of this section, a person facilitates bookmaking if the person in any way knowingly aids an illegal bookmaking operation, including, without limitation, placing a bet with a person engaged in or facilitating illegal bookmaking.

For purposes of division A 2 of this section, a person facilitates a game of chance conducted for profit or a scheme of chance if the person in any way knowingly aids in the conduct or operation of any such game or scheme, including, without limitation, playing any such game or scheme. C This section does not prohibit conduct in connection with gambling expressly permitted by law. D This section does not apply to any of the following: 1 Games of chance, if all of the following apply: a The games of chance are not craps for money or roulette for money.

A charitable organization shall not lease premises from a veteran's or fraternal organization to conduct a festival described in division D 1 c of this section if the veteran's or fraternal organization already has leased the premises twelve times during the preceding year to charitable organizations for that purpose. If a charitable organization leases premises from a veteran's or fraternal organization to conduct a festival described in division D 1 c of this section, the charitable organization shall not pay a rental rate for the premises per day of the festival that exceeds the rental rate per bingo session that a charitable organization may pay under division B 1 of section No person shall receive any commission, wage, salary, reward, tip, donation, gratuity, or other form of compensation, directly or indirectly, for operating or assisting in the operation of any game of chance.

E Division D of this section shall not be construed to authorize the sale, lease, or other temporary or permanent transfer of the right to conduct games of chance, as granted by that division, by any charitable organization that is granted that right. F Any person desiring to conduct, or participate in the conduct of, a sweepstakes with the use of a sweepstakes terminal device at a sweepstakes terminal device facility shall first register with the office of the attorney general and obtain an annual certificate of registration by providing a filing fee of two hundred dollars and all information as required by rule adopted under division H of this section.

Not later than the tenth day of each month, each sweepstakes terminal device operator shall file a sweepstakes terminal device monthly report with the attorney general and provide a filing fee of fifty dollars and all information required by rule adopted under division H of this section. All information provided to the attorney general under this division shall be available to law enforcement upon request. G A person may apply to the attorney general, on a form prescribed by the attorney general, for a certificate of compliance that the person is not operating a sweepstakes terminal device facility.

The form shall require the person to include the address of the business location where sweepstakes terminal devices will be used and to make the following certifications: 1 That the person will not use more than two sweepstakes terminal devices at the business location;. The filing fee for a certificate of compliance is two hundred fifty dollars.

The attorney general may charge up to an additional two hundred fifty dollars for reasonable expenses resulting from any investigation related to an application for a certificate of compliance. A certificate of compliance is effective for one year. The certificate holder may reapply for a certificate of compliance. A person issued a certificate of compliance shall file semiannual reports with the attorney general stating the number of sweepstakes terminal devices at the business location and that the retail value of prizes awarded at the business location using sweepstakes terminal devices is less than three per cent of the gross revenue received at the business location.

H The attorney general shall adopt rules setting forth: 1 The required information to be submitted by persons conducting a sweepstakes with the use of a sweepstakes terminal device at a sweepstakes terminal device facility as described in division F of this section; and. The attorney general shall issue a certificate of registration or a certificate of compliance to all persons who have successfully satisfied the applicable requirements of this section.

The attorney general shall post online a registry of all properly registered and certified sweepstakes terminal device operators. I The attorney general may refuse to issue an annual certificate of registration or certificate of compliance to any person or, if one has been issued, the attorney general may revoke a certificate of registration or a certificate of compliance if the applicant has provided any information to the attorney general as part of a registration, certification, monthly report, semiannual report, or any other information that is materially false or misleading, or if the applicant or any officer, partner, or owner of five per cent or more interest in the applicant has violated any provision of this chapter.

J The attorney general may take any necessary and reasonable action to determine a violation of this chapter, including requesting documents and information, performing inspections of premises, or requiring the attendance of any person at an examination under oath. K Whoever violates this section is guilty of gambling, a misdemeanor of the first degree. If the offender previously has been convicted of any gambling offense, gambling is a felony of the fifth degree.

Notwithstanding this division, failing to file a sweepstakes terminal device monthly report as required by division F of this section or the semiannual report required by division G of this section is a misdemeanor of the first degree.

A No person, being the owner or lessee, or having custody, control, or supervision of premises, shall: 1 Use or occupy such premises for gambling in violation of section B Whoever violates this section is guilty of operating a gambling house, a misdemeanor of the first degree. If the offender previously has been convicted of a gambling offense, operating a gambling house is a felony of the fifth degree. C Premises used or occupied in violation of this section constitute a nuisance subject to abatement pursuant to sections A No person, while at a hotel, restaurant, tavern, store, arena, hall, or other place of public accommodation, business, amusement, or resort shall make a bet or play any game of chance or scheme of chance.

B No person, being the owner or lessee, or having custody, control, or supervision, of a hotel, restaurant, tavern, store, arena, hall, or other place of public accommodation, business, amusement, or resort shall recklessly permit those premises to be used or occupied in violation of division A of this section. C Divisions A and B of this section do not prohibit conduct in connection with gambling expressly permitted by law. D Whoever violates this section is guilty of public gaming.

Except as otherwise provided in this division, public gaming is a minor misdemeanor. If the offender previously has been convicted of any gambling offense, public gaming is a misdemeanor of the fourth degree. E Premises used or occupied in violation of division B of this section constitute a nuisance subject to abatement under Chapter A No person, with purpose to defraud or knowing that the person is facilitating a fraud, shall engage in conduct designed to corrupt the outcome of any of the following: 1 The subject of a bet;.

B No person shall knowingly do any of the following: 1 Offer, give, solicit, or accept anything of value to corrupt the outcome of an athletic or sporting event;. C 1 Whoever violates division A of this section is guilty of cheating. Except as otherwise provided in this division, cheating is a misdemeanor of the first degree. If the potential gain from the cheating is one thousand dollars or more or if the offender previously has been convicted of any gambling offense or of any theft offense, as defined in section Corrupting sports is a felony of the fifth degree on a first offense and a felony of the fourth degree on each subsequent offense.

A No person shall give to another person any item described in division VV 1 , 2 , 3 , or 4 of section B Whoever violates division A of this section is guilty of skill-based amusement machine prohibited conduct. A violation of division A of this section is a misdemeanor of the first degree for each redemption of a prize that is involved in the violation. If the offender previously has been convicted of a violation of division A of this section, a violation of that division is a felony of the fifth degree for each redemption of a prize that is involved in the violation.

The maximum fine authorized to be imposed for a felony of the fifth degree shall be imposed upon the offender. Any regulation of skill-based amusement machines shall be governed by this chapter and not by Chapter A No person, except a charitable organization that has obtained a license pursuant to section This division does not apply to a raffle that a charitable organization conducts or advertises. B Whoever violates this section is guilty of conducting illegal bingo, a felony of the fourth degree.

A 1 Annually before the first day of January, a charitable organization that desires to conduct bingo, instant bingo at a bingo session, or instant bingo other than at a bingo session shall make out, upon a form to be furnished by the attorney general for that purpose, an application for a license to conduct bingo, instant bingo at a bingo session, or instant bingo other than at a bingo session and deliver that application to the attorney general together with a license fee as follows: a Except as otherwise provided in this division, for a license for the conduct of bingo, two hundred dollars;.

That type of board or body is authorized to issue the statement upon request and shall issue the statement if it finds that the applicant's playing fields were so used. The temporary permit does not affect the validity of the applicant's application and does not grant any rights to the applicant except those rights specifically granted in section The issuance of a temporary permit by the attorney general pursuant to this division does not prohibit the attorney general from rejecting the applicant's application because of acts that the applicant committed, or actions that the applicant failed to take, before or after the issuance of the temporary permit.

Once an application is deemed complete, or beginning on the thirtieth day after the application is filed, if the attorney general failed to notify the applicant of any deficiencies, the attorney general shall have an additional sixty days to conduct an investigation and either grant or deny the application based on findings established and communicated in accordance with divisions B and E of this section.

As an option to granting or denying an initial license application, the attorney general may grant a temporary license and request additional time to conduct the investigation if the attorney general has cause to believe that additional time is necessary to complete the investigation and has notified the applicant in writing about the specific concerns raised during the investigation.

B 1 The attorney general shall adopt rules to enforce sections The rules, except rules adopted pursuant to divisions A 2 g and G of this section, shall be adopted pursuant to Chapter The attorney general shall license charitable organizations to conduct bingo, instant bingo at a bingo session, or instant bingo other than at a bingo session in conformance with this chapter and with the licensing provisions of Chapter C The attorney general may grant licenses to charitable organizations that are branches, lodges, or chapters of national charitable organizations.

D The attorney general shall send notice in writing to the prosecuting attorney and sheriff of the county in which the organization will conduct bingo, instant bingo at a bingo session, or instant bingo other than at a bingo session, as stated in its application for a license or amended license, and to any other law enforcement agency in that county that so requests, of all of the following: 1 The issuance of the license;.

E A license issued by the attorney general shall set forth the information contained on the application of the charitable organization that the attorney general determines is relevant, including, but not limited to, the location at which the organization will conduct bingo, instant bingo at a bingo session, or instant bingo other than at a bingo session and the days of the week and the times on each of those days when bingo will be conducted.

If the attorney general refuses to grant or revokes or suspends a license, the attorney general shall notify the applicant in writing and specifically identify the reason for the refusal, revocation, or suspension in narrative form and, if applicable, by identifying the section of the Revised Code violated. The failure of the attorney general to give the written notice of the reasons for the refusal, revocation, or suspension or a mistake in the written notice does not affect the validity of the attorney general's refusal to grant, or the revocation or suspension of, a license.

If the attorney general fails to give the written notice or if there is a mistake in the written notice, the applicant may bring an action to compel the attorney general to comply with this division or to correct the mistake, but the attorney general's order refusing to grant, or revoking or suspending, a license shall not be enjoined during the pendency of the action.

F A charitable organization that has been issued a license pursuant to division B of this section but that cannot conduct bingo or instant bingo at the location, or on the day of the week or at the time, specified on the license due to circumstances that make it impractical to do so, or that desires to conduct instant bingo other than at a bingo session at additional locations not identified on the license, may apply in writing, together with an application fee of two hundred fifty dollars, to the attorney general, at least thirty days prior to a change in or addition of a location, day of the week, or time, and request an amended license.

As applicable, the application shall describe the causes making it impractical for the organization to conduct bingo or instant bingo in conformity with its license and shall indicate the location, days of the week, and times on each of those days when it desires to conduct bingo or instant bingo and, as applicable, shall indicate the additional locations at which it desires to conduct instant bingo other than at a bingo session.

Except as otherwise provided in this division, the attorney general shall issue the amended license in accordance with division E of this section, and the organization shall surrender its original license to the attorney general. The attorney general may refuse to grant an amended license according to the terms of division B of this section.

G The attorney general, by rule adopted pursuant to section H The attorney general, by rule adopted pursuant to section I The attorney general may enter into a written contract with any other state agency to delegate to that state agency the powers prescribed to the attorney general under Chapter J The attorney general, by rule adopted pursuant to section Failure to request a hearing within the time allotted in this section precludes the person from having an administrative hearing, but in no way affects his right to petition for judicial review.

This hearing must not be held later than thirty 30 days after receipt of the request for the hearing, unless the time of the hearing is changed by the Lottery Commission with the agreement of the DGE and the person demanding the hearing. At the hearing, the DGE shall have the affirmative obligation to establish a reasonable basis that the person named for exclusion satisfies the criteria for exclusion established by statute and these regulations.

The Lottery Commission may admit any relevant evidence, except that it shall observe the rules of privilege recognized by law. The Lottery Commission may exclude any evidence which is irrelevant, unduly repetitious, or lacking a substantial probative effect. A record shall be made of all hearings and all witnesses shall be sworn and subject to cross examination. This written decision and order are subject to review in the Superior Court, which shall have exclusive jurisdiction over appeals of exclusion listings from the Lottery Commission.

Upon receipt of such petition, the Lottery Commission shall request the DGE to update its previous investigation of the excluded person, to include an examination of the claims set forth in the verified petition. The Lottery Commission shall grant the petition only upon a finding that there is new evidence which is material and necessary, or that circumstances have changed since the placement of the excluded person on the list, and that there would be a reasonable likelihood that the Lottery Commission would alter its previous decision.

Such petition shall be verified, with supporting affidavits, and shall state with particularity any grounds upon which exclusion was based, and the facts and circumstances which warrant the relief sought. Upon receipt of such petition, the Lottery Commission shall request the DGE to update its previous investigation of the excluded person, including but not limited to an examination of the claims set forth in the verified petition.

Upon the receipt of the results of the DGE investigation, the Lottery Commission may summarily deny the petition or may grant the petition and direct that a hearing be held. The Lottery Commission shall grant the petition only upon a finding that there exist extraordinary facts and circumstances warranting early consideration of the excluded person's request for removal from the list.

Failure to demand a hearing within the time allotted in this subsection precludes the prohibited person from having an administrative hearing, but in no way affects his right to petition for judicial review. This hearing must be held not later than thirty 30 days after the Director receives the written demand, unless the time of the hearing is changed by the Director or his designee, with the agreement of the prohibited person. At the hearing, the prohibited person shall have the obligation to demonstrate by clear and convincing evidence that the forfeiture determination was in error.

The Director or his designee will then send a copy of the written notice to the agent and direct it to distribute the winnings to the prohibited person. If, however, upon completion of the hearing, the Director or his designee finds that the prohibited person has not met their burden of proof, the Director or designee will enter an order to that effect, and the winnings will remain in forfeiture.

A Promotional Tournament Terminal will be modified so that at a minimum, it does not contain any bill acceptor, coin acceptor, or hopper. A blank plate must replace the bill acceptor or coin acceptor on the Promotional Tournament Terminal. Under 29 Del. Agents must send to the lottery office a request for a promotional tournament on a Promotional Tournament Request Form that the lottery office will make available. Any request to hold a promotional tournament must contain the following:.

The locked storage area must be under surveillance at all times. The storage area must be approved by the lottery office. The agent must control access to the locked storage area that holds the Promotional Tournament Terminals. The agent's security team will maintain and control the key to this area with a sign-in and sign-out log. If an agent installs Promotional Tournament Terminals on a permanent basis on its gaming floor, the Promotional Tournament Terminals will be subject to the lottery office's minimum standards for security, and the terms of these regulations.

Promotional Tournament Terminals will be available only during scheduled tournaments approved by the lottery office. This lock must be different than the locks used on other video lottery terminals in the State of Delaware. The lottery office and members of the DGE will be the only persons permitted to access the logic area and chips of the Promotional Tournament Terminals, unless otherwise directed by the lottery office. The agent must complete a Promotional Tournament Request Form that will be available from the lottery office.

The Promotional Tournament Request Form will require, at a minimum, the following:. If the lottery office approves an agent's request to conduct promotional tournaments, that approval will also constitute approval for the movement of any Promotional Tournament Terminals. For purposes of submission of this and other information, each agent shall have a computer on the premises which is suitable for this purpose.

The data may be used by the agency to evaluate the financial position and operating performance of individual video lottery agents and to compile information regarding the performance and trends of the table game and video lottery industry in the State of Delaware.

To such end, the agents and service companies shall fully cooperate with whomever undertakes the audit. To the extent, if any, that such daily or weekly remission cannot be achieved due to the unavailability of bank services, the remission shall be made on the first day that such services are available.

Agents shall furnish to the agency all information and bank authorizations required to facilitate the timely transfer of monies to the State lottery fund. Agents shall provide the agency thirty 30 days advance notice of any proposed account changes in order to assure the uninterrupted electronic transfer of funds. Further, the agency is not responsible for the loss or theft of money prior to its deposit in the agency's account in the bank. Each agent shall maintain detailed, supporting, subsidiary records sufficient to meet the following:.

Whenever duplicate or triplicate copies are required of a form, record, or document the name of the recipient receiving a copy shall be preprinted on the bottom of that copy so as to differentiate one from the other. Whenever serial numbers are required to be accounted for or copies of forms are required to be compared for agreement and exceptions are noted, such exceptions shall be reported immediately in writing to management and the agency for investigation.

Every person, including agency personnel, who gains entry into any internal space of a video lottery machine shall indicate the time and reason for entry in the MEAL. The MEAL shall be retained by agents for a period of three years from the date of the last entry. The MEAL shall be made available upon request for inspection by the agency. Shipping requests should be submitted five 5 days prior to shipping, when possible. Transporting or shipping into the State means the starting point is outside the State and terminates in the State.

Any person shipping a video lottery machine into Delaware shall provide the agency in writing at the time of shipment the following information on forms required by the agency:. If the video lottery machine will not be placed in operation, the service company shall notify the agency of the address where said terminal is to be warehoused or otherwise kept.

Prior to use, the storage facility shall be inspected and approved for video lottery machine storage by the agency and DGE. Shipping requests should be submitted five 5 days prior to shipment, when possible. Video lottery agents are not authorized to transport video lottery machines at any time without agency approval.

Any person transporting a video lottery machine from one location to another within the State, shall notify the agency in writing prior to the transportation of said video lottery machine and shall provide the following information on forms required by the agency:. This requirement does not apply to the movement of video lottery machines within the same location.

Provided, however, that all Section 10 requirements are applicable to video lottery machines prior to their arrival at an agent's premises. Provided, further, that agents shall not transport video lottery machines, without agency approval, regardless of whether they are or have been located on an agent's premises. If the Project Request Form is in order, the Lottery will approve the Project Request Form and provide a signed copy to the video lottery agent, and any other affected parties.

The Lottery will strictly enforce the approved start and end time on the Project Request Form. No video lottery agent or service provider under any circumstances will be permitted to shut down or otherwise modify any table games or video lottery terminal prior to the approved start time or after the approved end time listed on a Project Request Form without written approval from the Lottery Office.

A service company must notify the Lottery Office if any project is cancelled or not completed as originally submitted based on a decision of the service company. Materials are not identical for purposes of this provision if they vary in any respect, such as in the size of a billboard.

If the Director requests additional information to facilitate such determination, the elector shall promptly supply it. The written notice shall include the reasons for the intended denial or revocation and shall advise the applicant or licensee of the right to request a hearing on an appeal for reconsideration before the Lottery Commission. The statement shall contain the following:. The Director shall take final action, including denying or revoking the key employee or gaming employee license.

The hearing shall be conducted within thirty 30 days of the receipt of the letter of appeal unless extenuating circumstances require a longer period. The settlement shall be scheduled for disposition by the Lottery Commission at a public meeting at which the Lottery Commission shall:. Such a waiver or agreement shall be in writing and placed in the record. The Lottery Commission or hearing officer, upon request of the applicant or licensee, may accept briefs in lieu of argument.

The briefs shall be filed within ten 10 days after the hearing date or within such other time as fixed by the Lottery Commission or hearing officer. The Lottery Commission or hearing officer may exclude any evidence which is irrelevant, unduly repetitious, or lacking a substantial probative effect. An order shall be entered memorializing the decision.

A written response to the notice of intent to contest the findings of fact and conclusions of law may be filed within twenty 20 days by the opposing party. Upon the filing of the notice of intent, the aggrieved person shall be afforded an opportunity to appear before the Lottery Commission within thirty days 30 of said filing.

The Lottery Commission may adopt, remand for further proceedings, modify or reverse the decision of the hearing officer, by written decision and order, within forty-five 45 days of the decision of the hearing officer. A copy of the written decision and order of the Lottery Commission shall be submitted to the Director who shall serve the order and written decision upon the applicant or licensee and any attorney of record in person or by registered or certified mail.

An order memorializing the decision of the Lottery Commission shall be entered within forty-five 45 days of the decision of the hearing officer. The Lottery Commission may adopt, remand for further proceedings, modify or reverse the decision of the hearing officer by written decision and order. A copy of the order of the Lottery Commission shall be submitted to the Director who shall serve the order upon the applicant or licensee and any attorney of record in person or by registered or certified mail.

The filing of an appeal shall not stay enforcement of the decision or order of the Lottery Commission unless a stay is obtained from the court upon application in accordance with the rules of court or from the Lottery Commission.

The motion shall be in writing and shall state the grounds upon which relief is sought. The Lottery Commission may grant such motion, under such terms and conditions as the Commission may deem appropriate, when the Lottery Commission finds just cause for reconsideration of the order based upon legal, policy or factual argument advanced by the movant or raised by the Lottery Commission on its own motion.

The motion shall be supported by an affidavit of the moving party or counsel showing with particularity the materiality and necessity of the additional evidence and the reason why such evidence was not presented at the original hearing or on a motion for reconsideration. The Lottery Commission may grant such motion upon a showing that the newly discovered evidence is material and necessary, that sufficient reason existed for failure to present such evidence, and that the evidence is reasonably likely to change the final decision of the Lottery Commission.

Upon reconsideration, the Lottery Commission may modify its decision and order as the additional evidence may warrant. The Lottery Commission may grant such motion and vacate or modify the order, reopen the record, or grant a hearing upon a showing of the following:. Each day of a continued violation shall be considered as a separate violation if, on each such day, the violator has knowledge of the facts constituting the violation and knows or should know that such facts constitute or may constitute a violation.

Lack of knowledge regarding such facts or violation shall not be a defense to a continued violation with respect to the first day of its occurrence. Each day of continued violation shall be considered as a separate violation if the violator has knowledge of the facts constituting the violation and knows or should know that such facts constitute or may constitute a violation.

Lack of knowledge regarding such facts or violations shall not be a defense to a continued violation with respect to the first day of its occurrence. Prior to the assessment of an administrative penalty, written notice of the Director's proposal to impose such penalty shall be given to the violator, and the violator shall have thirty 30 days from receipt of such notice to file an appeal for reconsideration before the Lottery Commission in accordance with the procedures set forth above.

A hearing, if requested, shall be held prior to the imposition of the penalty in accordance with the procedures set forth above. If no hearing is timely requested, the proposed penalty shall become final and shall be paid no later than sixty 60 days from receipt of the notice of proposed penalty.

Assessment of an administrative penalty shall take into account the circumstances, nature, and gravity of the violation, as well as any prior history of violations, the degree of culpability, the economic benefit to the violator resulting from the violation, any economic loss to the State, and such other matters as justice may require.

In the event of nonpayment of an administrative penalty within thirty 30 days after all legal appeal rights have been waived or otherwise exhausted, a civil action may be brought by the Director in Superior Court for the collection of the penalty, and for interest, from the date payment was due, attorneys' fees and other legal costs and expenses. The validity or amount of such administrative penalty shall not be subject to review in an action to collect the penalty.

Such order shall be provided to the responsible party, shall specify the complaint, and propose a time for correction of the violation. It may also provide an opportunity for a public hearing, at which the Director shall hear and consider any submission relevant to the violation, corrective action, or the deadline for correcting the violation.

Any appeal must be in writing and sent to the Delaware Secretary of Finance with a copy to the Director. The lottery office will not accept a renewal employee license application until the lottery office receives written confirmation that a video lottery agent or a licensed service company intends to continue employing the applicant. The failure of an applicant to establish by clear and convincing evidence his or her United States citizenship, lawful status from the United States Department of Justice, Immigration and Naturalization Service, or authorization to work in the United States shall be a basis for denial of an employee license application.

An application shall not be accepted for processing unless accompanied by a receipt for fingerprinting. The fees shall be as follows:. In addition, an applicant for a key license shall pay for all unusual or out of pocket expenses incurred by the Division of Gaming Enforcement or Lottery on matters directly related to the applicant or licensee. These application forms shall, among other things, require the applicant to provide:. This application form shall, among other things, require the applicant to provide:.

A temporary license is valid for six 6 months. If a temporary license is suspended, the applicant shall have an opportunity to request a hearing in accordance with these regulations. The State Bureau of Identification shall forward the results of these federal record checks to the attention of the DGE in a confidential manner.

The license shall also contain the name of the sponsoring employer, agent, or service company. The license shall be returned to the Lottery if the Director or Lottery Commission suspends or revokes a person's license to participate in video lottery operations. The Lottery will provide a copy of the criminal history record to the employee upon request.

The initial term of a gaming room service employee license shall expire and be renewable on the last day of the month on the fifth anniversary of the issuance date. Gaming room service employee license renewals shall be for a term of six 6 years.

The renewal term of a gaming room service employee license shall expire and be renewable on the last day of the sixth anniversary of the issuance date. The initial term of a gaming employee license shall expire and be renewable on the last day of the month on the third anniversary of the issuance date. Gaming employee license renewals shall be for a term of four 4 years.

The renewal term of a gaming employee license shall expire and be renewable on the last day of the month of the fourth anniversary of the issuance date. The initial term of a key employee license shall expire and be renewable on the last day of the month on the second anniversary of the issuance date. Key employee license renewals shall be for a term of three 3 years.

The renewal term of a key employee license shall expire and be renewable on the last day of the month on the third anniversary of the issuance date. This subsequent criminal history information shall be used by the Lottery in making a determination about the person's continued suitability as a licensee or employee of a video lottery agent or other licensed entity.

The sections and subsections of these rules and regulations shall be deemed severable. Should any section or subsection be deemed by judicial opinion or legislative enactment to be invalid, unconstitutional or in any manner contrary to the laws of the State of Delaware, then such opinion or enactment shall invalidate only that particular section or subsection of these rules and regulations and all other sections shall remain in full force and effect.

Provided the criteria of this section are met, each agent shall be permitted to tailor its organizational structure to meet the needs of its own particular management style. The proposed table of organization of each agent shall be approved by the Director and shall provide for the following criteria:.

Each of these departments and supervisors shall be required to cooperate with, yet perform independently of all other departments and supervisors. This function, which may be referred to as gaming income or revenue audit, shall be independent of the transactions under review. Among other things, this function shall include, but not be limited to, a daily audit of the table games' documentation, a daily audit of the main cage accountability, a daily audit of the coin vault accountability, and document control and signature verification.

The accounting department shall also include the cashiers' cage, supervised by a cage manager or an equivalent responsible for the cage and all related functions. The director of surveillance shall report to either the independent audit committee of the Board of Directors; the independent audit committee of any holding company of the agent which has absolute authority to direct operations of the video lottery facility; the senior executive of any holding company if such person reports directly to the independent audit committee; or to comparable positions for gaming facilities that are not corporate entities or any such reporting line as approved by the Director.

The agent shall not outsource the surveillance function to any third party. The internal audit function shall maintain its independence through an organizational reporting line that is outside the management of the gaming operation. The director of the function shall report directly to the license holder, a corporate executive outside the property, or to an independent audit committee.

Reports documenting audits performed shall be maintained for a minimum of five 5 years and shall be made available to the Director upon request. The MIS Department will have specific responsibility for Information Technology IT operations, physical and environmental security of IT hardware, system-wide security of information resources, back-up of information resources and business continuity.

The MIS Department shall be responsible for, without limitation, the following activities:. The table tray shall have a clear locking cover which shall be clearly marked on the outside with the game and the gaming table number to which it corresponds and be secured to the gaming table or other secure location approved by the agency. One part of the form shall have "opener" pre-printed on it, and the other part shall have "closer" pre-printed on it.

The form shall be prepared in accordance with MICS and shall contain the signature of the outgoing dealer and pit supervisor attesting to the accuracy of the form. The opener shall be secured in the table tray face-up and able to be seen through the locked cover. If the count is correct, the dealer and pit supervisor shall sign the opener attesting to the accuracy of the information recorded thereon.

If a discrepancy exists between the opener and the table inventory, the pit supervisor shall notify the surveillance department and complete a table inventory discrepancy form in accordance with procedures required by the MICS. An agent who uses an imprest table inventory system for the game of poker may, with the approval of the agency, waive the requirements of this section provided they comply with the requirements of Section At a minimum, the following shall be documented:.

At a minimum the following shall be documented:. The stored data shall not be susceptible to change or removal by any personnel after preparation. Unissued forms shall be safeguarded and adequate procedures shall be employed in their distribution, use and control. The dealer shall exchange currency for chips in accordance with procedures established in the MICS as approved by the Director.

Any changes to the schedule must first be approved by the agency. No drop box shall be brought to or removed from any table game at other than the time specified in such schedule except with the approval of a representative of the agency.

Such approval shall be documented in a manner approved by the agency. However, the agency may require that table game boxes be dropped more frequently. Upon removal from the tables, table game drop boxes shall be transported in a locked trolley directly to the count room and locked in a secure manner until the count takes place.

The involvement of at least two persons from independent departments shall be required to access stored empty table game drop boxes. Procedures for the issuance, control and security over the keys shall be as authorized by the agency, in compliance with the following minimum requirements:.

Each agent shall design and construct a count room as approved by the Director with, at a minimum, the following security measures:. If the count team consists of only two 2 employees, they shall be rotated on a routine basis such that the count team is not consistently the same two 2 persons more than four 4 days per week. The count of each box shall be recorded in ink or other permanent form of recordation.

Prior to having access to the documentation of the funds counted by the soft count team, the cage cashier shall conduct a bulk count of the soft count drop and then compare the bulk count to the soft count documentation or a transfer sheet. All differences shall be reconciled prior to the cage cashier and count team leaving the count room.

Alternatively, it may be adequately secured via a locked canister to which only accounting personnel can gain access or any other effective manner until retrieved by the accounting department. The functions and physical characteristics of the satellite cages shall be as approved by the Director. The outer door of the mantrap shall be controlled by the security department and the inner door of the mantrap shall be controlled by the cashiers' cage. The procedures used shall provide for the following:.

The findings of the investigation shall be forwarded to the agency. The trial balance of gaming operation accounts receivable shall be reconciled to the general ledger each month. The reconciliation and any follow-up performed shall be documented, maintained for inspection, and provided to the agency upon request. The balance of the customer deposits on hand in the cashiers' cage at the end of each shift shall be recorded and accounted for as an outstanding liability.

Funds accepted shall not be wired out to anyone other than the originating financial institution and corresponding account number from which the funds were originally wired in. Documentation prepared must include the name of the financial institution from which the funds were transferred; the originating bank account number; patron name on the account; and when the funds are credited to the agent's operating account.

A credit file shall include, at a minimum, the following:. I authorize insert the name of the agent to conduct such investigations pertaining to the above information as it deems necessary for the approval of my credit limit.

I am aware that this application is required to be prepared by the regulations of the Delaware Lottery and I may be subject to civil or criminal liability if any material information provided by me is willfully false. No gaming excursion representative, gaming excursion enterprise or employee or agent of a gaming excursion enterprise shall, and no licensee or employee or agent of a licensee shall, except as specifically authorized by the Director, make a payment for the benefit of the drawer of a patron check pursuant to this section.

Upon receipt of this information, the requested Delaware licensee shall be required to furnish to the requesting Delaware agent any information in its possession concerning a patron's credit information. An agent may re-deposit a returned check if there are reasonable expectations the check will be honored. Any patron's indebtedness may only be considered uncollectible for accounting purposes and charged to the allowance for uncollectible patrons' checks account after the following information has been included in the patron's credit file:.

Such procedures must be approved by the agency and shall include, but shall not be limited to, the procedures by which the agent delegates to its employees the authority to approve the issuance of complimentary services and items and the procedures by which conditions or limits to such authority are established and modified. Excepted from this requirement are the individual names of persons authorizing or receiving:.

The complimentary services or items shall, at a minimum, be separated into categories for rooms, food, beverage, travel, cash gift, non-cash gift, and other services or items. Such report shall be filed by the last business day of the following month and shall include the total amount of complimentary cash or non-cash gifts provided to each person.

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When this is a taxable supply, the proceeds of the sale are treated as tax-inclusive and tax must be accounted for as follows. The auctioneer must also issue a VAT invoice containing the information in paragraph The auctioneer need not be registered to issue this and should not ask the supplier for a VAT invoice. The seller the person with the right to sell the goods must account for the tax and issue the documents described in paragraph You may be able to claim relief from VAT on bad debts provided various conditions are met.

The rules for keeping records for Intrastat are similar to those for VAT. You will find information about them in Notice Intrastat general guide. If you use a retail scheme you should read this section with the rules for your scheme. If you use one of the VAT second-hand schemes, there are special rules about record keeping and the retention of records.

If you cannot reclaim all your input tax because of the partial exemption rules see paragraph If you acquire or create a capital item for use in your business see paragraph This will tell you what records you need to keep in case a Capital Goods Scheme adjustment becomes necessary. There are a number of accounting schemes designed to help eligible businesses account for VAT. Each has its own benefits and you need to decide which, if any, is suitable for you.

The scheme allows you to account for VAT on the basis of payments received and made, rather than tax invoices issued and received. It allows you to submit one VAT Return a year instead of the usual 4. The scheme is designed to simplify your records of sales and purchases. It allows you to apply a fixed flat-rate percentage to your gross turnover to arrive at the VAT due.

It will not benefit every business so, before you apply, you should see VAT Notice Flat Rate Scheme for small businesses for more information. There will be no changes to the treatment of VAT or how you account for it for the movement of goods between Northern Ireland and the EU. Unless you make retail supplies and issue less detailed VAT invoices see paragraph You must keep a record of all the supplies that you make in the course of your business.

This includes any zero-rated or exempt supplies. This record must contain all the information that must be shown on VAT invoices see paragraph This should be in the same order as your copy invoices and should allow you to produce separate totals for each tax period of the:. If you have to make an adjustment for credits you have allowed your customers see paragraph Under b and c you should not make any deduction for cash discounts but you should deduct any credits you have allowed in the tax period.

If you give away, or put to private or other non-business use, goods which you have acquired or produced in the course of your business, VAT is due on cost and you need record only the:. You must keep a record of all credits allowed to your customers for supplies that you make. This includes zero-rated and exempt supplies. This is because corrections can only be made to the original return and not by making an amendment to a later return.

You must keep all invoices for standard-rated, reduced-rated and zero-rated supplies that you receive for your business. There are financial penalties for the unauthorised issue of VAT invoices. Alternatively you can call the VAT general enquiries helpline. In your own interest, you should obtain and retain VAT invoices. Without them, you may not be able to reclaim VAT you have been charged. If the cash and carry wholesaler provides VAT invoices in the form of till rolls and the goods are represented only by product code numbers see paragraph You or your agent should make sure that official evidence is obtained, where required, of VAT chargeable on imported goods and goods removed from warehouse.

Without it you may not be able to reclaim tax you have been charged. The evidence should be annexed or cross-referenced to the relevant invoice from your supplier and both should be retained. For goods acquired into Northern Ireland from a VAT-registered person in an EU member state, you should hold the relevant invoice from the person supplying the goods.

If you receive from abroad a supply of any services which are supplied in the UK, you should hold the relevant invoice from the person supplying the services. You must be sure that the supplier was registered for VAT. For toll charges but, you need to obtain a VAT invoice, irrespective of the price of each individual toll if you:.

You must keep a record of all taxable supplies that you receive for your business. This includes any zero-rated supplies you have received. You must keep this record in such a way that the details of each transaction and the amount of VAT are entered in full or can be easily found by referring to the:.

If you have to make an adjustment for credits received from suppliers in the tax period see paragraph This tax can be reclaimed as input tax subject to the normal rules. You should carry forward the total amount of deductible input tax a plus b less any non-deductible items - see paragraph This includes goods you have imported or removed from a tax warehouse and any of the services which you have received from abroad which are supplied in the UK.

You should not make any deduction for cash discounts but you should deduct all credits you received from suppliers in the tax period. For example, an add-list would be acceptable as a summary if it shows tax and values separately itemised in the order in which you keep the VAT invoices. Alternatively, you may find the method described in paragraph If you acquire or create a capital item for use in your business paragraph You must keep a record of the VAT invoices you receive for any goods or services on which you cannot reclaim VAT see paragraph But you must not include the VAT on those invoices in your input tax claim for the period.

If you change to this method from another method of accounting, you must exclude any VAT which you have already claimed on a previous return. If you use a retail scheme, your cashbook figures can also be used to work out the value of the goods you receive for resale provided you:. You must keep a record of all credits you receive from your suppliers for any taxable supplies that you receive.

This includes standard-rated, reduced-rated and zero-rated supplies. If the VAT credits you receive from your suppliers exceed the VAT you were charged on your purchases in any period, you will have a minus figure to enter in the input tax box box 4 of your VAT Return.

The amount of the tax adjustment can be calculated from the total tax-inclusive amount actually charged. If you correct an error in the amount of VAT chargeable with your customer for example, by issuing a credit note or supplementary invoice to the customer , the correction should be allowed to work through your accounting system. It should then be reflected in an adjusted total of output tax due from you, at the end of the tax period in which the error was corrected.

If you issue a credit note or supplementary invoice to correct an error in a VAT invoice, it should bear a reference to the number and date of that VAT invoice and show clearly both the correct and incorrect amounts of VAT. Generally, you can only correct errors in accounting periods ending in the last 4 years. HMRC may charge you interest in certain circumstances and may also charge you a penalty. For more information see:. For each tax period you must keep a summary of the totals of your output tax and input tax.

The relevant date from which this time limit starts will depend on the circumstances giving rise to the claim. HMRC will not credit or repay any amount where to do so would result in your unjust enrichment - for example, where you passed the tax on to your customers but are unwilling, or unable, to pass on to them the benefit of the repayment. Remember - there are restrictions to when you can correct net errors by adjusting your VAT account.

For more information see paragraph You must complete a return for each tax period and send it back to HMRC and pay any VAT due for the period by the due date shown on the return. If you still cannot find the answer to your question and you need more help then call the VAT general enquiries helpline. You do not have to complete every box on the online return - boxes 3 and 5 are calculated automatically. If for any reason, you have a minus figure to enter in box 1 or box 2, or the figure to be entered in box 4 represents an amount due to HMRC instead of an amount to be reclaimed, then you must insert a minus sign before that figure.

Remember, you can call the VAT general enquiries helpline if you are in difficulty. If you have not received a return or you spoil or mislay one, do not be tempted to alter another VAT Return form or send your VAT declaration in another way. The standard tax period is 3 months. To spread the flow of returns evenly over the year, you will have been allocated to one of 3 groups of tax periods when you were registered. You can apply through your VAT online account to have the tax periods which fit in with your financial year.

If the transfer of a going concern results in a new registration, you can apply to retain the tax periods of the previous registration. This also applies if a change in the circumstances of a registered business makes a new registration necessary see paragraph You can ask for monthly tax periods if you normally expect to receive repayments.

Remember, if you do have monthly tax periods, you will have to make 12 returns a year instead of 4. If you have monthly tax periods and you change from receiving repayments to making payments, you may have to change to the standard 3 month tax periods. If your accounting system is not based on calendar months, you can apply in writing to the VAT Registration Service to have tax periods which fit your system more closely.

Your VAT Returns will show the dates of the approved special periods. If you fail to do this you could be liable to a default surcharge see paragraph For more information about deadlines see the VAT Returns guide. To help you work out when you need to set up your payments such as setting up a Direct Debit Instruction or when you need to make your VAT payments, you can use the VAT payment deadline calculator.

Prompt and correctly completed returns and payments are the best way of avoiding trouble. If you foresee any difficulty, your best course of action is to contact HMRC if you cannot pay your tax bill on time. Once you submit the relevant return, with your declared amount of tax, the assessment is withdrawn and the tax owed is that declared by you on your return.

HMRC does not make assessments more than 4 years after the end of the relevant tax period unless there are special circumstances, such as fraud. In these special cases the period of assessment is limited to 20 years. If HMRC issues an assessment which is later found to be too low, HMRC may issue an additional or supplementary assessment, subject to assessment time limits.

HMRC also has powers to assess for recovery of any refunds of VAT and statutory interest that were wrongly paid or credited to you. If you fail to do so, you will be in default and you may have to pay a surcharge. A surcharge is an additional amount you may have to pay if you do not pay your return on time. If HMRC considers that you have a good reason, you may, exceptionally, be allowed to estimate your input tax or output tax, or both.

But, if you ask for approval to use estimated figures once the due date is passed, HMRC will consider your request but it will not affect any default which has already been recorded. You must establish the correct amount of VAT. Any resulting adjustment must be included on the VAT Return for the next period.

If HMRC agrees that this is not possible, you may include any revisions in the following period at the latest. You should also make urgent contact with your bank and your financial adviser. HMRC has powers to recover money owed if you neglect or refuse to pay it, by taking distraint action seizing your goods and selling them at auction in settlement of the tax, interest and costs.

To add or change them, go to the registration details in your VAT online account. If there are any outstanding tax liabilities, HMRC will offset them against the amount of your claim. Repayment supplement is a type of compensation HMRC will pay to you in certain circumstances if payment of your claim is not authorised within 30 days of the receipt of your VAT Return.

For more information see VAT payments on account. The information on this subject is in 4 sections, which explain how you should account for VAT if you:. The supplies that you arrange are made by, or to, the principal you represent. Principals cannot avoid their liability to account for VAT on their supplies or to pay VAT on their purchases by using an agent.

For example:. On the other hand, some people who normally trade as principals, such as solicitors and architects, may occasionally arrange supplies as agents for their clients. To act as an agent, you must have agreed with your principal to act on their behalf in relation to the particular transaction concerned.

This may be a written or oral agreement, or merely inferred from the way you and your principal conduct your business affairs. Whatever form this relationship takes:. The liability of the supply of your own services to your principal will not always be the same as the liability of the supply between your principal and the third parties.

Further information about exempt supplies is in paragraph You should consult the notice relevant to the type of supply made by your principal or the third party to determine whether your own supply to your principal is within the exemption.

You should consult the notice relevant to the type of supply made by the third party to determine whether your own supply to your principal is within the exemption. As an agent, you may sometimes take a minor role in a transaction, and simply introduce your principal to potential customers or suppliers third parties.

But, provided that the invoicing for the supply is between the principal and the customer, the only supply for VAT purposes being made by you will be the provision of your services to your principal. You may sometimes be empowered by your principals to enter into contracts with a third party on their behalf.

In such cases, particularly if your principal wishes to remain unnamed, you may receive and issue invoices in your own name for the supplies concerned. An agent who acts in such a capacity is usually referred to as an undisclosed agent or a commissionaire. In commercial terms, the transaction you arrange as an agent remains between your principal and the third party involved. But, you should note that these rules apply to supplies of goods and services.

If you issue an invoice in your own name for a supply of goods which you arrange for your principal, then for VAT purposes only, you must treat the transaction as though it was both a supply to you and a supply by you. But you may also reclaim as input tax any VAT charged on the supply made to you. You must not reclaim input tax under this procedure before you have accounted for the relevant output tax. These arrangements cannot be used for supplies which are for the benefit of travellers, for example, supplies of accommodation or passenger transport.

The value of your taxable supplies includes both the value of your taxable supplies to your principal and the value of any taxable supplies which you make in your own name. As defined in paragraph You may, if you wish, adopt the accounting arrangements set out in section 24 , but if you choose not to do so you should account for VAT in accordance with this paragraph. The supplier uses an agent who acts in their own name.

But, the full VAT invoicing procedure must still be followed. You may, if you wish, adopt the accounting arrangements set out in section 24 but if you choose not to do so you should account for VAT in accordance with this paragraph. A VAT-registered person the principal uses an agent to buy standard-rated goods or services from another VAT-registered person the supplier.

But, if you want to, you may adopt the alternative VAT treatment set out in this section for your domestic transactions. This section deals with the VAT treatment of international supplies of goods or services made through UK undisclosed agents.

It also gives information on the option which allows UK undisclosed agents involved in domestic supplies to use this VAT treatment. This means the third party to the transaction is often unaware of the involvement of an agent. Agents involved in non-UK, non-EU or EU supplies, who bring themselves within the terms of section 47 VAT Act by acting in their own name, are treated as principals for VAT purposes and seen as taking a full part in the underlying supply of any goods or services.

This treatment is for VAT purposes only. You will then:. You may treat costs incurred in the UK, such as warehousing and handling, as supplies to you and you may recover the input tax on them, subject to the normal rules. This means that you will be treated as taking a full part in the supply chain. As in the case of imported goods, your commission is seen as subsumed in the value of the onward supply.

Section 47 3 applies in this way in all cases where agents act in their own name in relation to international services. It applies to services being supplied both to and from the UK. If you make supplies of arranging or facilitating a supply of services, see Place of supply of services VAT Notice A.

But, in many cases, these items do not qualify to be treated as disbursements for VAT purposes. For more information see the VAT: costs or disbursements passed to customers guide. If these costs have been incurred by suppliers in the course of making their own supply to their clients, then they must be included in the value of those supplies when VAT is calculated. But, if you merely pay amounts to third parties as the agent of your client and debit your client with the precise amounts paid out, then you may be able to treat them as disbursements for VAT purposes, and exclude these amounts when you calculate any VAT due on your main supply to your client.

You may treat a payment to a third party as a disbursement for VAT purposes if all the following conditions are met:. All these conditions must be satisfied before you can treat a payment as a disbursement for VAT purposes. If you treat a payment for a standard-rated supply as a disbursement for VAT purposes, you may not reclaim input tax on the supply because it has not been made to you. Your client may also be prevented from doing so because the client does not hold a valid VAT invoice.

If you treat a payment as a disbursement for VAT purposes then you must keep evidence such as an order form or a copy invoice , to allow you to show that you were entitled to exclude the payment from the value of your own supply to your principal.

You must also be able to show that you did not reclaim input tax on the supply by the third party. The following are examples of supplies which might, for accounting purposes, be charged or itemised separately, but which cannot be treated as disbursements for VAT purposes:.

The service for which the charge is made is supplied by the bank to the solicitor rather than to the client. A solicitor pays a fee for a personal search of official records such as a Land Registry, in order to extract information needed to advise a client. The solicitor cannot treat the search fee as a disbursement for VAT purposes. The fee is charged for the supply of access to the official record and it is the solicitor, rather than the client, who receives that supply.

The solicitor must account for output tax on the full value of the supply. Where a solicitor pays a fee for a postal search, this may be treated as a disbursement since the solicitor merely obtains a document on behalf of the client. The client will normally need to use the document for their own purposes, such as to obtain a loan. The consultant cannot treat the air fare as a disbursement for VAT purposes. The supply by the airline is a supply to the consultant, not to the client.

The consultant must account for output tax on the full value of this supply. A private function is held at a restaurant. The customer pays for the food, drink and other facilities provided, and also agree to meet the costs of any overtime payments to the staff. The restaurant cannot treat the overtime payments as disbursements for VAT purposes. The supply by the staff is made to the restaurant, not to the customer. The staff costs are part of the value of the supply by the restaurant and VAT is due on the full amount.

A manufacturer makes a separate charge to a customer for royalty or licence fees, which were incurred in making a supply to the customer. The manufacturer cannot treat the royalty or licence fees as disbursements for VAT purposes. The manufacturer must account for output tax on the full value of the supply, including the royalty or licence fees.

The arrangements in this paragraph apply if auctioneers offer goods for sale as an agent for the seller. As an auctioneer, if you issue an invoice for the goods in your own name, then the goods are treated as supplied to you by the vendor and from you to the buyer. The normal place of supply and liability rules apply to the supplies you make as an auctioneer. If you act only as a selling agent then your services are normally standard-rated if the place of supply is the UK.

But, if you make a separate charge for providing or arranging services such as packing and exporting the goods to a country outside the UK, then those services may be zero-rated under VAT Act , Schedule 8, Group 7, item 2 a. As an auctioneer, you may also be asked to arrange sales of goods in the satisfaction of a debt for example, under a court order.

If the debtor is a registered person and the goods are part of the business assets, you must account for VAT using the procedure set out in paragraph But, you must meet the conditions set out in VAT Notice export of goods from the UK , which require you to obtain and hold valid proof of export as described in that notice. If you obtain a fiche or hard copy of data from a source such as Companies House, the item you obtain should be regarded as a piece of information rather than a tangible object.

When you recharge the search fee to your customer, you may treat it as a disbursement and outside the scope of VAT, provided you pass on the information without analysis or comment, and all the conditions outlined in paragraph This paragraph deals with the arrangements debt collectors enter into for the legal recovery of debts. The amounts you pay to solicitors for Court fees may be treated as disbursements made on behalf of the creditor, which are outside the scope of VAT.

Any amount you recover from debtors for such fees, and retain, may then be regarded as reimbursement of the amounts disbursed and outside the scope of VAT. Where solicitors charge you VAT for their services, there are only 2 options open to you, you may choose:.

You must account for output tax on all such amounts in the normal way. This treatment will not apply if you have received an assignment of debts. An equitable or legal assignment of the debts to you, whether in whole or in part, is an exempt supply of services to you, and the collection by you of such debts is outside the scope of VAT. You may render yourself liable to a civil penalty if you fail to notify any of these changes within the prescribed time limit.

In certain situations you have to cancel your registration. These can include selling or closing your business, or when you stop making taxable supplies. You may be liable to a civil penalty if you fail to notify any of the changes within the prescribed time limit. Some of the changes require written confirmation, but some may be made via the VAT online service - see Changes to your VAT registration details.

If you do not apply to include an additional member in the VAT group at the correct time, HMRC will only allow a period of retrospection in very exceptional circumstances. It is not possible to re-allocate a previously held VAT registration number to a group registration or a VAT group registration number to a former group member on disbanding the group. A corporate body organised in divisions may be registered for VAT as such. The corporate body must sign an approval letter before becoming so registered.

If you do not meet the terms of that approval at any time, you must inform the VAT Registration Service. The Service has the authority to cancel the divisional registration and restrict the corporate body to a single registration. A change of circumstances may mean that transfer between these registers is appropriate.

If you had a place of business or an agent in both countries at the time you were registered, you must give notification of any major change in the functions carried out at either address. If a taxable person dies, or becomes bankrupt or incapacitated or a company goes into liquidation or receivership , and the business run by that person is then carried on by a personal representative, HMRC will allow that personal representative to be treated as the same taxable person.

This will apply until such time as another person is registered in respect of the taxable supplies concerned, or, in the case of incapacity, the person concerned is able to continue with their business. The person who carries on the business is responsible for complying with all the normal VAT obligations of a taxable person. The personal representative carrying on such a business must notify the VAT Registration Service within 21 days of starting to do so, giving details of the date of the death, or the nature of the incapacity and the date that it began, as appropriate.

If the personal representative requires any further advice they should contact the VAT Registration Service. If 2 or more partners remain, and they intend to continue in business, they should notify the VAT Registration Service accordingly and HMRC will amend their details in its records. If you have a case specific VAT enquiry concerning an insolvent case, for example whether a pre-insolvency return has been rendered or whether set-off will apply in a particular circumstance, quote the VAT registration number and contact the appropriate insolvency team.

For more information see paragraph 1. If you transfer your business as a going concern you need to know the correct VAT treatment. This includes selling your business as a going concern to a third party. If your taxable supplies or acquisitions have exceeded the VAT registration threshold but are wholly or mainly zero-rated you can apply to be exempted from registration. This scheme is an alternative to VAT registration for anyone involved in certain designated agricultural activities.

One of these, default surcharge, is covered in paragraph Other measures include:. You can find more information about registration, the relevant time limits and penalties for failure to notify in the factsheet Compliance checks: penalties for failure to notify.

HMRC may impose a penalty if you send us a return or other document that contains an inaccuracy and that inaccuracy:. These penalties do not imply any dishonesty or intention to evade tax. The penalty for conduct involving dishonesty is described in paragraph When HMRC thinks this may have happened, there will have to be an investigation. Some fraudulent activity involves the re-supply of goods or services through a chain of transaction.

You should therefore make yourself aware of the risks and possible indicators of a connection with fraud by reading the leaflet VAT: missing trader fraud. You should also undertake checks to ensure that your business is managed effectively and to ensure the integrity of your supply chains. Where HMRC can demonstrate that you knew or should have known that your transactions were connected with fraudulent evasion of VAT then you will lose your entitlement to claim the input tax linked to those transactions.

Where the goods have been supplied to a VAT-registered business in an EU member state, you will lose your entitlement to zero rate those transactions. In addition, Joint and several liability for unpaid VAT VAT Notice explains the circumstances in which taxpayers may be held liable for VAT unpaid by other parties in supply chains involving specified types of goods. The maximum penalty in such cases is an amount equal to the VAT evaded. HMRC will encourage you to co-operate and produce evidence, and may reduce the penalty to take account of the extent of your co-operation with the investigation.

HMRC will decide on the appropriate course of action according to the merits of each case but generally prosecutes only the more serious or aggravated cases. In particular, prosecution is more likely where one or more of the following circumstances apply:. This is known as compounding.

HMRC takes the decision whether to prosecute or compound proceedings according to the merits of each case. You can call the VAT general enquiries helpline for further details if necessary. Alternatively, a penalty can be reduced if there are mitigating circumstances that fall short of a reasonable excuse.

In addition to penalties, you may also be charged default interest on undeclared VAT. This includes overclaims of amounts as input tax. The following table lists some of the decisions you can challenge. For more information see Disagree with a tax decision. Section 3 of this notice tells you about the different types of supplies you can make:. See section 13 for further information. It also gives information about various services provided by site operators and mooring owners.

Some supplies made by or to charities are zero-rated, some are reduced-rated, some are standard-rated and some exempt. VAT Notice buildings and construction explains when:. The following notices set out the various procedures which allow goods, normally standard-rated in the UK, to be zero-rated as exports:.

The notice also covers the special voluntary scheme for gold transactions. Some supplies by health professions and institutions are exempt, some are zero-rated and some are standard-rated. Where imported goods are supplied between the time of their arrival in the UK and the time when an import entry is delivered to HMRC, and the new owner of the goods is required to make the import entry, the supply should be zero-rated.

Land and property VAT Notice explains the issues relating to sales, leases, licences, rights over land, sporting and mineral rights and parking facilities. Many of these supplies are exempt although some are zero-rated and some are standard-rated. Opting to tax land and buildings VAT Notice A explains how you can choose to standard rate some supplies of property, which would otherwise be exempt, by opting to tax.

Buildings and construction VAT Notice explains when the sale or long lease of dwellings, certain residential buildings such as care homes and certain buildings used by charities is zero-rated. The following notices explain when supplies of freight and passenger transport, and supplies in the ship and aircraft construction and repair industry can be zero-rated.

They also deal with the zero rating provided for the handling of certain ships, aircraft and cargo in UK ports and customs airports. For information on the zero rating of training services supplied to overseas governments, see Place of supply of services VAT Notice A. Guidance manual VAT Water and Sewerage Services explains which supplies of water and sewerage services are zero-rated and which are standard-rated.

Cable cars carrying 10 passengers or more are already zero-rated as passenger vehicles. Lifts within buildings are not included. Under certain conditions the sale of a caravan may be reduced-rated. Generally, but, supplies will be standard-rated or zero-rated. Fuel and power supplied to charities for their non-business use - reduced -rated.

It also explains the scope of the zero rating for motorcycle, cycle and other protective helmets and for protective boots. Buildings and construction VAT Notice explains when work to convert buildings for residential or charitable use may be reduced-rated. It also addresses the zero rating of work to construct new buildings and the zero rating of sales of long leases in new buildings.

Supplies of accommodation are generally standard-rated. But, the reduced rate does not apply to any repairs or maintenance of those goods once they have been installed. But it only applies where this is of a general nature, not in relation to a particular individual. Some supplies connected with betting, gaming and lotteries are exempt, while others are standard-rated.

Most supplies relating to burial or cremation are exempt, but there are important exceptions. For example, fund-raising events organised by charities are exempt, as explained in the guidance Charity fundraising events: exemptions. This explains how far you can treat your supplies as exempt. The cost sharing exemption applies when two or more organisations whether businesses or otherwise with exempt or non-business activities, or both, join together on a cooperative basis to form a separate, independent entity - a Cost Sharing Group - to supply themselves with certain services at cost price.

The cost sharing exemption applies only in very specific circumstances and will not cover all shared service arrangements. In particular, it deals with:. It contains information about:. If you have an international business in financial services or securities, you should see Place of supply VAT Notice A. This will help you decide which of the supplies you make are within the scope of UK VAT and how far you can recover input tax on the transactions you undertake.

This means that some businesses may be fully exempt from VAT and others will be partially exempt. It also covers the arrangements under which certain disposals, exempted from capital taxation, may be exempted from VAT. The same provisions apply when the tax liability of particular goods and services changes. When a VAT rate or liability is changed, it may have to be introduced at short notice. HMRC recommends that your accounting system - whether or not you use a computer - is designed to allow you to adjust to the change without difficulty.

In this notice a change in tax rate means that the standard rate or reduced rate has been changed or a new rate has been introduced. Any change will apply from a widely publicised date. A change in tax liability means that supplies which were taxable at one tax rate - for example, zero rate - become taxable at another - for example, standard rate. It also includes changes involving exempt supplies. This might happen because of a change in the law or in its interpretation.

Any change in the tax rate or liability will be effective from a specific date. This means that tax will be due at the new rate on supplies of the affected goods or services made on, or after, the date on which the change takes effect. The date on which supplies are treated as being made for VAT purposes is governed by the tax point rules. Any reference to normal tax points in this section means the tax point as defined in sections 14 and 15 of this notice.

Normally, no change of rate or liability can apply to any supply with a tax point before the effective date of the change, but see paragraph There are special rules for imported goods and warehoused goods see paragraph When reclaiming input tax following a change in the tax rate or tax liability, you must reclaim it at the rate charged by your supplier.

You must continue to account for VAT in the period in which the normal tax point occurs. This applies even if you adopt the special rules explained in the following paragraph for deciding the rate of VAT to charge. You should not split the amounts shown on the return between the old and new rules. Remember, to issue a VAT invoice you must send or give it to your customer for them to keep.

Also an invoice issued for a zero-rated or exempt supply does not create a tax point. If you wish, you may choose to adopt the rate or liability in force at the basic tax point for supplies affected by a change of rate or tax liability. You may do this for all your affected supplies or only some of them.

You must not use these provisions if you have issued a VAT invoice under an approved self-billing arrangement see paragraph When the amount of VAT to be charged on the supply goes up, you can charge tax at the old rate on goods removed or services performed before the date of the change, even though the tax point would normally be established by the issue of a VAT invoice after the change.

This example shows how the normal rules and the special provisions would apply for a supply of goods affected by an increase in rate of tax in the following circumstances:. Tax would be due at the new rate. If you do not follow the 14 day rule, the date when the goods were removed is the tax point. Tax would be due at the old rate. If you use the special provisions, the basic tax point applies and tax is chargeable at the old rate.

The VAT invoice must show the old rate of tax. When the amount of VAT to be charged on the supply goes down, you can charge tax at the new rate on goods removed or services performed after the date of the change, even though payment has been received or a VAT invoice issued before that date.

This example shows how the normal rules and the special provisions would apply for a supply of goods affected by a decrease in rate of tax in the following circumstances:. The date of issue of the VAT invoice or receipt of payment is the actual tax point to the extent of the amount invoiced or paid.

Tax would be due at the old rate on the amount invoiced or paid. If you use the special provisions, the basic tax point applies and tax is due at the new rate. If you have already issued a VAT invoice showing the old rate of tax, you must correct it by issuing a credit note. Any credit note should be issued within 45 days after the change and should contain the following details:.

If you receive a credit note in this form, you must follow the procedure described in paragraph When you make a supply of services, such as decorating, part of the work may take place before the date of a change in the tax rate or liability and part on, or after, that date. If you issued a VAT invoice before the date of the tax change and apportionment reduces the amount of tax due, you must issue a credit note in accordance with paragraph The tax points for continuous supplies of goods or services including the supply of goods on hire, lease or rental are described in paragraph Tax is normally chargeable at the rate in force at each tax point.

Your customers cannot use these invoices to support claims for input tax. You must issue fresh VAT invoices for the payments due after the change, showing tax chargeable at the new rate. Fresh VAT invoices issued in these circumstances must refer to and cancel that part of the original VAT invoice which has been superseded. On receipt, your customers must adjust their input tax record accordingly. Where a continuous supply spans a change in the tax rate or liability, you may, if you wish, account for tax at the old rate on that part of the supply made before the change, even though the tax point would occur after the change for example, where a payment is received in arrears of the supply.

Conversely, you may, if you wish, account for tax at the new rate on that part of the supply made after the change, even though the normal tax point occurred earlier for example, where a payment is received in advance of the supply. In each case, you should account for tax on the basis of the value of the goods actually supplied or services actually performed, before or after, the change as appropriate. If this procedure reduces the liability to tax of a supply for which a VAT invoice has already been issued at a higher rate, you must issue a credit note in accordance with paragraph The association must account for tax on the goods or services at the rate in force at the tax point.

But, if payment is accepted in instalments, or separate invoices are issued, the association should follow the procedure in paragraph At the time of a change you may apply the tax rate in force at whichever of these dates provides a lower rate of tax being chargeable on the supply. If you have received a full or a part payment or issued a VAT invoice in advance of the basic tax point, then tax will normally be due on the amount paid or invoiced at the rate in force at that date see paragraph If you decide to adjust the original tax charge see paragraph Where a contingent discount is allowed and you adjust the original tax charge, tax should be credited at the rate in force at the time of each supply qualifying for the discount.

Where a further payment is required for example, under a price escalation clause after a change in the tax rate or liability and after the tax point for the original supply, tax is chargeable on the further payment at the old rate. This rule applies only to supplies for which the tax point was determined under the rules described in paragraph In all other cases, the date when you receive further payment or issue a VAT invoice - whichever happens first - is a tax point and tax is chargeable at that time on the amount received or invoiced.

The application of this provision in any particular case depends on the terms of the contract between the parties concerned. HMRC cannot advise on individual cases. Tax due on the sale of an eligible article under one of the schemes for second-hand goods see paragraph 8. When goods are removed from warehouse for home use, the rate of VAT chargeable is that in force at the time of removal.

For goods relieved of Excise Duty, the rate of VAT chargeable is that applicable at the time of their removal from warehouse. This section gives examples of how to apportion output tax see paragraph 8. There are two basic methods of apportioning output tax - one based on cost, the other on market value. There are examples here of both these methods, including an example of apportionment where you can only determine the cost of one of the supplies.

Both methods can be adapted to apply to either tax-inclusive or tax-exclusive amounts, as shown in the examples under Method 1 a. You do not have to use any of the methods shown here but, if you do use a different method, it must still give a fair result.

If the consideration is not wholly in money you must account for VAT on the open market value of the supplies, as explained in paragraph 7. The actual cost-to-value uplift you apply will depend on the specific circumstances, but it must be a fair and reasonable figure, consistent with the profit margins actually achieved in your business. This section explains how to treat tax incurred on goods or services that are used only partly for business purposes see paragraph 4.

There are special rules for private use of road fuel. You cannot treat VAT incurred on purchases of goods and services as input tax unless you intend to use those goods or services for the purposes of your business.

If you buy services for both business and non-business including private purposes, you can treat only part of the VAT as input tax. You must work out what proportion of the use of the services is for business purposes. This is called apportionment. You can then make any further apportionment for partial exemption purposes.

If you buy goods for both business and private purposes, you may apportion the tax in the same way as you would for tax on services. But, if you choose, you may reclaim all the tax on the goods as input tax and then go on to account for output tax in each accounting period on the costs of making the goods available for private purposes. If you buy goods or services for both business and private use, you must first decide on the percentage of business use.

You can then work out the amount of VAT you can treat as input tax. If you use goods or services partly for non-business activities - for example, if your organisation is a charity - you will not be able to treat all the VAT you pay as input tax.

You should begin by identifying, as far as you can, VAT on those purchases that are wholly attributable to either a business or a non-business use. Remember, VAT on purchases used wholly for non-business purposes is not input tax.

The VAT incurred on your remaining purchases, which you attribute wholly to a business or non-business use, must then be apportioned. Remember, you do not have to use this method. If you consider that it is not suitable for your circumstances you can use any other formula, provided it produces a fair and reasonable result.

Whatever formula you use, the input tax is only reclaimed provisionally at the end of each tax period. At the end of each tax year you should make the adjustment as explained above. When visiting you, VAT officers will check to make sure that the amount treated as input tax is fair and reasonable. This is a list of standard abbreviations for statutory references.

The list also indicates those references which should begin in the upper case. Full stops are used in law to indicate abbreviations. To help computer systems used by the trade, when you refer to the law you should normally leave out any full stops used to indicate abbreviations. If you have any feedback about this notice email: customerexperience.

Do not include any personal or financial information like your VAT number. Find out how HMRC uses the information we hold about you. This page has been updated because the Brexit transition period has ended. Para 8. Following the measure on 'unfulfilled supplies' announced in the Budget , paragraph 8. To help us improve GOV. It will take only 2 minutes to fill in. Skip to main content. Tell us whether you accept cookies We use cookies to collect information about how you use GOV.

Accept all cookies. Set cookie preferences. Brexit Check what you need to do. Home VAT. The guide to VAT rules and procedures. Published 17 December Last updated 31 December — see all updates. Contents 1. Overview 2. Administration of VAT 3. Introduction and liability to VAT 4. The basic rules for VAT 5. VAT imports and exports. Registering for VAT 7. Introduction to output tax 8. Output tax for particular situations 9. Output tax for business and non-business use Introduction to input tax Input tax effect on subsistence, staff entertainment and domestic accommodation expenses Input tax and partial exemption Time of supply tax point rules Time of supply tax point in other situations VAT invoices VAT invoices for particular situations Credits and debts Records and accounts VAT Returns Sending VAT Returns and payment Supplies made by or through agents Invoicing arrangement for supplies made by or through agents Supplies made by or through agents: other situations Changes in circumstances Financial penalties and interest charges Zero rating, reduced rating and exemption Changes in tax rates and liability Apportionment of output tax Apportionment of tax between business and non-business activities Standard legal abbreviations Print this page.

Check this box if the organization either has filed a Form , EZ, , or A with the IRS and is awaiting a response, or claims tax-exempt status under section a but hasn't filed Form , EZ, , or A to be recognized by the IRS as tax exempt.

If this box is checked, the organization must complete all parts of Form and any required schedules. An organization that is required to file an annual information return Form or Form EZ or submit an annual electronic notice Form N for a tax year see General Instructions, Section A, earlier must do so even if it hasn't yet filed a Form , EZ, , or A with the IRS, if it claims tax-exempt status.

To qualify for tax exemption retroactive to the date of its organization or formation, an organization claiming tax-exempt status under section c other than c 29 must generally file an application for recognition of exemption Form , EZ, , or A within 27 months of the end of the month in which it was legally organized or formed. Enter the organization's legal name on the "Name of organization" line.

If the organization operates under a name different from its legal name, enter the alternate name on the "Doing Business As" DBA line. Include the suite, room, or other unit number after the street address. For foreign addresses, enter the information in the following order: city or town, state or province, the name of the country, and the postal code. Don't abbreviate the country name. If a change of address occurs after the return is filed, use Form B to notify the IRS of the new address.

Each organization including a subordinate of a central organization must have its own EIN. Use the EIN provided to the organization for filing its Form and federal tax returns. An organization should never use the EIN issued to another organization, even if the organizations are related. The organization must have only one EIN.

If it has more than one and hasn't been advised which to use, notify the:. State the numbers the organization has, the name and address to which each EIN was assigned, and the address of the organization's principal office. The IRS will advise the organization which number to use.

A subordinate organization that files a separate Form instead of being included in a group return must use its own EIN, and not that of the central organization. Enter a telephone number of the organization that members of the public and government personnel can use during normal business hours to obtain information about the organization's finances and activities. The address provided must be a complete mailing address to enable the IRS to communicate with the organization's current as of the date this return is filed principal officer , if necessary.

If the officer prefers to be contacted at the organization's address listed in Item C, enter "same as C above. If a change in responsible party occurs after the return is filed, use Form B to notify the IRS of the new responsible party. On Form , Part VIII, column A, add line 6b both columns i and ii , line 7b both columns i and ii , line 8b, line 9b, line 10b, and line 12, and enter the total here.

See the exceptions from filing Form based on gross receipts and total assets as described in General Instructions, Sections A and B, earlier. If the organization answers "No" to line H a , it shouldn't check a box in line H b. If the organization answers "Yes" on line H a but "No" to line H b , attach a list not on Schedule O Form or EZ showing the name, address, and EIN of each local or subordinate organization included in the group return.

Additionally, attach a list not on Schedule O showing the name, address, and EIN of each subordinate organization not included in the group return. If the organization answers "Yes" on line H a and "Yes" to line H b , attach a list not on Schedule O showing the name, address, and EIN of each subordinate organization included in the group return. A central or subordinate organization filing an individual return should not attach such a list.

Enter on line H c the four-digit group exemption number GEN if the organization is filing a group return, or if the organization is a central or subordinate organization in a group exemption and is filing a separate return. Enter the group exemption name and EIN , and.

Enter the four-digit GEN. Check the applicable box. If the organization is exempt under section c other than section c 3 , check the second box and insert the appropriate subsection number within the parentheses for example, "4" for a c 4 organization. Enter the organization's current address for its primary website, as of the date of filing this return.

Check the box describing the organization's legal entity form or status under state law in its state of legal domicile. These include corporations, trusts, unincorporated associations, and other entities for example, partnerships and limited liability companies.

Enter the year in which the organization was legally created under state or foreign law. If a corporation, enter the year of incorporation. For a corporation , enter the state of incorporation country of incorporation for a foreign corporation formed outside the United States. For a trust or other entity, enter the state whose law governs the organization's internal affairs or the foreign country whose law governs for a foreign organization other than a corporation. Because Part I generally reports information reported elsewhere on the form, complete Part I after the other parts of the form are completed.

See General Instructions, Section C, earlier. Complete lines 3—5 and 7—22 by using applicable references made in Part I to other items. Describe the organization's mission or its most significant activities for the year, whichever the organization wishes to highlight, on the summary page. Enter the number of volunteers , full-time and part-time, including volunteer members of the organization's governing body, who provided volunteer services to the organization during the reporting year.

Organizations that don't keep track of this information in their books and records or report this information elsewhere such as in annual reports or grant proposals can provide a reasonable estimate, and can use any reasonable basis for determining this estimate. Organizations can, but aren't required to, provide an explanation on Schedule O Form or EZ of how this number was determined, the number of hours those volunteers served during the tax year, and the types of services or benefits provided by the organization's volunteers.

If the organization isn't required to file a Form T for the tax year, enter "0. If this is an initial return, or if the organization filed Form EZ or PF in the prior year, leave the "Prior Year" column blank. Use the same lines from the Form to determine what to report for prior year revenue and expense amounts. Enter the total of i the fees for professional fundraising services reported in Part IX, column A , line 11e; and ii the portion of the amount reported in Part IX, column A , lines 5 and 6, that comprises fees for professional fundraising services paid to officers, directors, trustees, key employees, and disqualified persons, whether or not such persons are employees of the organization.

Exclude the latter amount from Part I, line The return must be signed by the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or other corporate officer such as a tax officer who is authorized to sign as of the date this return is filed. A receiver, trustee, or assignee must sign any return he or she files for a corporation or association. For a trust, the authorized trustee s must sign. The definition of "officer" for purposes of Part II is different from the definition of officer see Glossary used to determine which officers to report elsewhere on the form and schedules, and from the definition of principal officer for purposes of the Form heading see Glossary.

Generally, anyone who is paid to prepare the return must sign the return, list the preparer taxpayer identification number PTIN , and fill in the other blanks in the Paid Preparer Use Only area. An employee of the filing organization isn't a paid preparer.

The paid preparer must:. Because Form is a publicly disclosable document, any information entered in this block will be publicly disclosed see Appendix D. A paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program. This authorization applies only to the individual whose signature appears in the Paid Preparer Use Only section of Form By checking "Yes" to this box, the organization is authorizing the IRS to contact the paid preparer to answer any questions that arise during the processing of the return.

The organization is also authorizing the paid preparer to:. The organization isn't authorizing the paid preparer to bind the organization to anything or otherwise represent the organization before the IRS. The authorization will automatically end no later than the due date excluding extensions for filing of the organization's Form If the organization wants to expand the paid preparer's authorization or revoke it before it ends, see Pub. Check "No" if the IRS should contact the organization or its principal officer listed in Item F of the heading on page 1, rather than the paid preparer.

Part III requires reporting regarding the organization's program service accomplishments. A program service is an activity of an organization that accomplishes its exempt purpose. Examples of program service accomplishments can include:. A section c 3 organization's charitable activities such as a hospital's provision of charity care under its charity care policy, a college's provision of higher education to students under a degree program, a disaster relief organization's provision of grants or assistance to victims of a natural disaster, or a nursing home's provision of rehabilitation services to residents;.

A section c 6 business league's conduct of meetings for members to discuss business issues; or. A section c 7 social club's operation of recreational and dining facilities for its members. Don't report a fundraising activity as a program service accomplishment unless it is substantially related to the accomplishment of the organization's exempt purposes other than by raising funds.

Describe the organization's mission as articulated in its mission statement or as otherwise adopted by the organization's governing body , if applicable. If any are among the activities described on Form , Part III, line 4, the organization can reference the detailed description on line 4. If the organization has never filed a Form or EZ, answer "No. Answer "Yes" if the organization made any significant changes prior to the end of the tax year in how it conducts its program services to further its exempt purposes, or if the organization ceased conducting significant program services that had been conducted in a prior year.

EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report such new services or significant changes. All organizations must describe their accomplishments for each of their three largest program services, as measured by total expenses incurred not including donated services or the donated use of materials, equipment, or facilities.

If there were three or fewer of such activities, describe each program service activity. The organization can report on Schedule O Form or EZ additional activities that it considers of comparable or greater importance, although smaller in terms of expenses incurred such as activities conducted with volunteer labor. For each program service reported on lines 4a—4c, section c 3 and c 4 organizations must enter total expenses included on Part IX, column B , line 25, and total grants and allocations if any included within such total expenses that were reported on Part IX, on column B , lines 1—3.

For all other organizations, entering these amounts is optional. For each program service, section c 3 and c 4 organizations must report any revenue derived directly from the activity, such as fees for services or from the sale of goods that directly relate to the listed activity.

Also include unrelated business income from a business that exploits an exempt function, such as advertising in a journal. For this purpose, charitable contributions and grants including the charitable contribution portion, if any, of membership dues reported on Part VIII, line 1, aren't considered revenue derived from program services. For organizations other than section c 3 and c 4 organizations, entering these amounts is optional.

For each program service reported, include the following. Describe program service accomplishments through specific measurements such as clients served, days of care provided, number of sessions or events held, or publications issued. Describe the activity's objective, for both this time period and the longer-term goal, if the output is intangible, such as in a research activity.

Give reasonable estimates for any statistical information if exact figures aren't readily available. Indicate that this information is estimated. Be clear, concise, and complete in the description. The organization can report the amount of any donated services, or use of materials, equipment, or facilities it received or used in connection with a specific program service, on the lines for the narrative description of the appropriate program service.

However, don't include these amounts in revenue, expenses, or grants reported on Part III, lines 4a—4e, even if prepared according to generally accepted accounting principles. A public interest law firm exempt under section c 3 or section c 4 must include a list of all the cases in litigation or that have been litigated during the year. For each case:. The detailed description required for the three largest program services need not be provided for these other program services.

Section c 3 and c 4 organizations must report on line 4d their total revenues reported on Part VIII, column A , line 2, and their total expenses including grants reported on Part IX, column B , that are attributable to these other program services, and must report on Part III, line 4e, their total program service expenses from Part III, lines 4a—4d. The organization may report the non-contribution portion of membership dues on line 4d or allocate that portion among lines 4a—4c.

For each "Yes" answer to a question on Form , Part IV, complete the applicable schedule or part or line of the schedule. See the Glossary and instructions for the pertinent schedules for definitions of terms and explanations that are relevant to questions in this part. The organization isn't required to answer "Yes" on a question on Form , Part IV, or complete the schedule or part of a schedule to which the question is directed if the organization isn't required to provide any information in the schedule or part of the schedule.

Thus, a minimum dollar threshold for reporting information on a schedule may be relevant in determining whether the organization must answer "Yes" on a question on Form , Part IV. Answer "Yes" if the organization is a section c 3 organization that isn't a private foundation.

Answer "Yes" if the organization claims section c 3 status but hasn't yet filed a Form or Form EZ application or received a determination letter recognizing its section c 3 status. All other organizations answer "No. Answer "Yes" if any of the following are satisfied.

All organizations must answer this question, even if they aren't subject to a prohibition against political campaign activities. Answer "Yes" whether the activity was conducted directly or indirectly through a disregarded entity or a joint venture or other arrangement treated as a partnership for federal income tax purposes and in which the organization is an owner.

Complete only if the organization is a section c 3 organization. Other organizations leave this line blank. Answer "Yes" if the organization engaged in lobbying activities or had a section h election in effect during the tax year. All section c 3 organizations that had a section h election in effect during the tax year must complete Schedule C Form or EZ , Part II-A, whether or not they engaged in lobbying activities during the tax year.

Answer "Yes" only if the organization is a section c 4 , c 5 , or c 6 organization that receives membership dues, assessments, or similar amounts as defined in Rev. Other organizations answer "No. Answer "Yes" if the organization maintained at any time during the organization's tax year a donor advised fund or another similar fund or account that is, any account over which the donor or a person appointed by the donor had advisory privileges over the use or investment of any portion of the account, but which isn't a donor advised fund.

Examples of other similar funds or accounts include, but aren't limited to, the types of funds or accounts described as exceptions to the Glossary definition of a donor advised fund. Answer "Yes" if the organization received or held any conservation easement at any time during the year, regardless of how the organization acquired the easement or whether a charitable deduction was claimed by a donor of the easement.

Answer "Yes" if, at any time during the year, the organization maintained collections of works of art, historical treasures, and other similar assets as described in ASC , whether or not the organization reported revenue and assets related to such collections in its financial statements.

Organizations that answer "Yes" on line 8 often will answer "Yes" on Part IV, line 30, which addresses current-year noncash contributions of such items. Answer "Yes" if the organization, a related organization , or an organization formed and maintained exclusively to further one or more exempt purposes of the organization such as a foundation formed and maintained exclusively to hold endowment funds to provide scholarships and other funds for a college or university described within section c 3 , held assets in donor-restricted endowment funds , board designated quasi , or endowment funds at any time during the year, whether or not the organization follows ASC , or reports endowment funds in Part X, line See the instructions for Schedule D Form , Part V, for the definitions of these types of endowment funds.

Answer "Yes" if the organization reported an amount for land, buildings, equipment, or leasehold improvements, on Part X, line 10; an amount for other liabilities on Part X, line 25; or if its financial statements for the tax year included a footnote that addresses its liability for uncertain tax positions under FIN 48 FASB ASC including a statement that the organization had no liability for uncertain tax positions.

Answer "Yes" if the organization received separate, independent audited financial statements for the year for which it is completing this return, or if the organization is reporting for a short year that is included in, but not identical to, the period for which the audited financial statements were obtained. An accountant's compilation or review of financial statements isn't considered to be an audit and doesn't produce audited financial statements. If the organization answers "No," but has prepared, for the year for which it is completing this return, a financial statement that wasn't audited, the organization can but isn't required to provide the reconciliations contained on Schedule D Form , Parts XI—XII.

Answer "Yes" if the organization was included in consolidated, independent audited financial statements for the year for which it is completing this return. Answer "Yes" on line 14a if the organization maintained an office, or had employees or agents, or independent contractors outside the United States. An organization with an investment in a foreign corporation would need to take into account dividends it receives from the corporation, but wouldn't need to take into account or report any portion of the revenues, expenses, or expenditures of a foreign corporation in which it holds an investment, provided that the corporation is treated as a separate corporation for U.

An organization that answers "No" should consider whether to complete Schedule G Form or EZ in order to report its fundraising activities or gaming activities for state or other reporting purposes. Answer "Yes" if the organization, directly or indirectly through a disregarded entity or joint venture treated as a partnership for federal income tax purposes, operated one or more hospital facilities at any time during the tax year.

Except in the case of a group return , don't include hospital facilities operated by another organization that is treated as a separate taxable or tax-exempt corporation for federal income tax purposes. For group returns, answer "Yes" if any subordinate included in the group return operated such a hospital facility. If the organization operated one or more hospital facilities at any time during the tax year , then it must attach a copy of its most recent audited financial statements.

If the organization was included in consolidated audited financial statements but not separate audited financial statements for the tax year, then it must attach a copy of the consolidated financial statements, including details of consolidation whether or not audited.

Don't report grants or other assistance provided to domestic organizations or domestic governments for the purpose of providing grants or other assistance to designated foreign organizations or foreign individuals. Don't report grants or other assistance provided to or for domestic individuals for the purpose of providing grants or other assistance to designated foreign organizations or foreign individuals.

Listed in Part VII a former officer , director , trustee , key employee , or highest compensated employee ; or. Also answer "Yes" if, under the circumstances described in the instructions for Part VII, Section A, line 5, the filing organization had knowledge that any person listed in Part VII, Section A, received or accrued compensation from an unrelated organization for services rendered to the filing organization.

Lines 24a—24d involve questions regarding tax-exempt bonds. All organizations must answer "Yes" or "No" on line 24a. Those organizations that answer "Yes" on line 24a must also answer lines 24b through 24d and complete Schedule K Form , Supplemental Information on Tax-Exempt Bonds. Those that answer "No" to line 24a can skip to line 25a. For this purpose, bonds that have been legally defeased, and as a result are no longer treated as a liability of the organization, aren't considered outstanding.

For purposes of line 24b, the organization need not include the following as investments of proceeds. Any investment of proceeds relating to a reasonably required reserve or replacement fund as described in section d. Any investment of proceeds properly characterized as replacement proceeds as defined in Regulations section 1. Any investment of net proceeds relating to a refunding escrow as defined in Regulations section 1. For purposes of line 24c, the organization is treated as maintaining an escrow account if such account is maintained by a trustee for tax-exempt bonds issued for the benefit of the organization.

Answer "Yes" if the organization has received a letter ruling that its obligations were issued on behalf of a state or local governmental unit ; meets the conditions for issuing tax-exempt bonds as set forth in Rev. Also answer "Yes" if the organization has outstanding qualified scholarship funding bonds under section d or bonds of a qualified volunteer fire department under section e.

Complete lines 25a and 25b only if the organization is a section c 3 , c 4 , or c 29 organization. If the organization isn't described in section c 3 , c 4 , or c 29 , skip lines 25a and 25b and leave them blank. An excess benefit transaction can have serious implications for the disqualified person that entered into the transaction with the organization, any organization managers that knowingly approved of the transaction, and the organization itself.

A section c 3 , c 4 , or c 29 organization that becomes aware that it may have engaged in an excess benefit transaction should obtain competent advice regarding section , pursue correction of any excess benefit, and take other appropriate steps to protect its interests with regard to such transaction and the potential impact it could have on the organization's continued exempt status.

See Appendix G. Lines 26 through 28 ask questions about loans and other receivables and payables between the organization and certain interested persons, and certain direct and indirect business transactions between the organization and governance and management officials of the organization or their associated businesses or family members.

All organizations must answer these questions. Don't include contributions of services or use of facilities. The organization is required to answer "Yes" on line 30 if during the year it received as a donation, gift, grant, or other contribution :. Any work of art , historical treasure , historical artifact, scientific specimen, archaeological artifact, or similar asset, including a fractional interest, regardless of amount or whether the organization maintains collections of such items; or.

Any qualified conservation contributions regardless of whether the contributor claimed a charitable contribution deduction for such contribution. The organization must answer "Yes" if it liquidated, terminated, dissolved, ceased operations, or engaged in a significant disposition of net assets during the year.

See the instructions for Schedule N Form or EZ for definitions and explanations of these terms and transactions or events, and a description of articles of dissolution and other information that must be filed with Form Note that a significant disposition of net assets may result from either an expansion or contraction of operations.

The organization is required to report on Schedule R Form certain information regarding ownership or control of, and transactions with, its disregarded entities and tax-exempt and taxable related organizations. An organization that answers "Yes" on line 33 or 34 must enter its disregarded entities and related organizations on Schedule R Form and provide specified information regarding such organizations.

If an organization was a controlled entity of the filing organization under section b 13 during the tax year , the filing organization must answer "Yes" on line 35a. Controlled entities are a subset of related organizations. Answer "No" to line 35a if the organization had no related organizations during the tax year. If the answer to line 35a is "No," leave line 35b blank. All other organizations leave this line blank and go to line The organization need not report on Schedule R Form , Part VI, either 1 the conduct of activities through an organization treated as a taxable or tax-exempt corporation for federal income tax purposes, or 2 unrelated partnerships that meet both of the following conditions.

The primary purpose of the filing organization's investment in the partnership is the production of income or appreciation of property and not the conduct of a section c 3 charitable activity such as program-related investing. All filers must provide narrative responses to certain questions for example, Part VI, lines 11b and 19 on Schedule O. All filers can supplement their answers on other Form questions on Schedule O. See Glossary for definition of terms used in the questions in this section.

Some questions in this part pertain to other IRS forms. Also see Appendix H. Forms and Publications To File or Use. Information Returns, to transmit to the IRS paper Forms , , , and W-2G, which are information returns reporting certain amounts paid or received by the organization.

Report all such returns filed for the calendar year ending with or within the organization's tax year. If the organization transmits any of these forms electronically, add this number to the total reported. Examples of payments requiring Form reporting include certain payments to independent contractors for services rendered.

Report on this line Forms , , , and W-2G filed by reporting agents of the filing organization, including common paymasters and payroll agents, for the calendar year ending with or within the organization's tax year. Enter if the organization didn't file any such forms for the calendar year ending with or within its tax year, or if the organization is filing for a short year and no calendar year ended within its tax year.

For more information on backup withholding for missing or incorrect names or taxpayer identification numbers, see Pub. If backup withholding rules didn't apply to the organization because it didn't make a reportable payment to a vendor or provide reportable gaming gambling winnings to a prize winner, then leave line 1c blank. Include on this line the number of the organization's employees not the number of Forms W-2 reported on a Form W-3, Transmittal of Wage and Tax Statements, by both the filing organization and reporting agents of the filing organization, including common paymasters and payroll agents, for the calendar year ending with or within the filing organization's tax year.

Enter if the organization didn't have any employees during the calendar year ending with or within its tax year, or if the organization is filing for a short year and no calendar year ended within its tax year. For more information, see the discussion of employment taxes in Pub. The organization may leave line 2b blank if it didn't report any employees on line 2a.

Neither Form T nor Form is a substitute for the other. Report on Form items of income and expense that are also required to be reported on Form T when the organization is required to file both forms. Answer "Yes" if the organization checked "Yes" on line 3a and filed Form T by the time this Form is filed.

At any time during the calendar year ending with or within the organization's tax year , the organization had an interest in, or signature or other authority over, a financial account in a foreign country such as a bank account, securities account, or other financial account ; and. The accounts weren't with a U. See www. Enter the name of each foreign country in which a foreign account described on line 4a is located. Use Schedule O if more space is needed. Answer "Yes" on line 5a if the organization was party to a prohibited tax shelter transaction as described in section e at any time during the organization's tax year.

A prohibited tax shelter transaction is any listed transaction, within the meaning of section A c 2 , and any prohibited reportable transaction. A prohibited reportable transaction is a confidential transaction within the meaning of Regulations section 1. For more information on prohibited tax shelter transactions, see IRS. An organization that files Form other than a section political organization and that is a party to a prohibited tax shelter transaction must file Form T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction, and may also have to file Form , Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, and pay an excise tax imposed by section For more information, see the instructions for Forms T and Any fundraising solicitation including solicitation of member dues by or on behalf of any section c or organization that isn't eligible to receive contributions deductible as charitable contributions for federal income tax purposes must include an explicit statement that contributions or gifts to it aren't deductible as charitable contributions.

The statement must be in an easily recognizable format whether the solicitation is made in written or printed form, by television or radio, or by telephone. See section for details. In cases where the failure to make the disclosure is due to intentional disregard of the law, more severe penalties apply.

No penalty will be imposed if the failure is due to reasonable cause. All organizations that qualify under section c to receive contributions that are deductible as charitable contributions for federal income tax purposes such as domestic section c 3 organizations other than organizations that test for public safety should answer "No" on line 6a.

Line 7 is directed only to organizations that can receive deductible charitable contributions under section c. All other organizations should leave lines 7a through 7h blank and go to line 8. See section and Notice , C. If the organization is required to file Form , Donee Information Return, to report information to the IRS and to donors about dispositions of certain donated property made within 3 years after the donor contributed the property, it must answer "Yes" and indicate the number of Forms filed.

If, in connection with a transfer to or for the use of the organization, the organization directly or indirectly pays premiums on any personal benefit contract, or there is an understanding or expectation that any person will directly or indirectly pay such premiums, the organization must report on Form , Information Return for Transfers Associated With Certain Personal Benefit Contracts, the premiums it paid, and the premiums paid by others but treated as paid by the organization.

The organization must report and pay an excise tax, equal to premiums paid, on Form A personal benefit contract is generally any life insurance, annuity, or endowment contract that benefits, directly or indirectly, the transferor, a member of the transferor's family, or any other person designated by the transferor other than an organization described in section c. Form , Notice of Income From Donated Intellectual Property, must be filed by certain organizations that received a charitable gift of qualified intellectual property that produces net income.

The organization should check "Yes" if it provided all required Forms for the year for net income produced by donated qualified intellectual property. Qualified intellectual property is any patent, copyright other than certain self-created copyrights , trademark, trade name, trade secret, know-how, software other than certain "canned" or "off-the-shelf" software or self-created software , or similar property, or applications or registrations of such property.

If the organization didn't receive a contribution of qualified intellectual property, leave line 7g blank. See the Instructions for Form C for more information. If the organization didn't receive a contribution of a car, boat, airplane, or other vehicle, leave line 7h blank. A sponsoring organization of a donor advised fund must answer "Yes" if any one of its donor advised funds had excess business holdings at any time during the organization's tax year.

All other organizations should leave this line blank and go to line 9. If "Yes," see the instructions for Schedule C of Form to determine whether the organization is subject to the excess business holdings tax under section and is required to file Form For purposes of the excise tax on excess business holdings under section , a donor advised fund is treated as a private foundation. Line 9 is required to be completed by sponsoring organizations maintaining a donor advised fund.

All other organizations can leave this line blank and go to line Answer "Yes" if the organization made any taxable distributions under section during the organization's tax year. Under section , a taxable distribution includes a distribution from a donor advised fund to an individual. A taxable distribution also includes a distribution from a donor advised fund to an estate, partnership, association, company, or corporation unless:.

The distribution is for a charitable purpose for example, a purpose described in section c 2 B , and. The organization exercises expenditure responsibility for the distribution. The above doesn't apply to distributions to any organization described in section b 1 A other than a disqualified supporting organization , defined in section d 4 , to the sponsoring organization of such donor advised fund, or to any other donor advised fund. Answer "Yes" if the organization made a distribution from a donor advised fund to a donor, donor advisor , or related person during the organization's tax year.

Answer lines 10a and 10b only if the organization is exempt under section c 7. A section c 7 organization isn't exempt from income tax if any written policy statement, including the governing instrument and bylaws, allows discrimination on the basis of race, color, or religion. However, section i allows social clubs to retain their exemption under section c 7 even though their membership is limited in writing to members of a particular religion if the social club:.

Is an auxiliary of a fraternal beneficiary society exempt under section c 8 , and. Limits its membership to the members of a particular religion; or the membership limitation is:. A good-faith attempt to further the teachings or principles of that religion, and. Not intended to exclude individuals of a particular race or color.

Enter the amount of initiation fees, capital contributions, and unusual amounts of income included in Part VIII. Statement of Revenue , line 12, Total Revenue , but not included in the definition of gross receipts for section c 7 exemption purposes as discussed in Appendix C. However, if the organization is a college fraternity or sorority that charges membership initiation fees but not annual dues, don't include such initiation fees.

Statement of Revenue , line 12, Total Revenue , derived from the general public for use of the organization's facilities, that is, from persons other than members or their spouses, dependents, or guests. Include the amount entered on line 10b of Form on the club's Form T if required to be filed.

Investment income earned by a section c 7 organization isn't tax-exempt income unless set aside for the following purposes: religious, charitable, scientific, literary, educational, or prevention of cruelty to children or animals. Answer lines 11a and 11b only if the organization is exempt under section c For purposes of section c 12 , the term "gross income" means gross receipts without reduction for any cost of goods sold.

Member income doesn't include interest income, gains from asset or security sales, or dividends from another cooperative unless that cooperative is also a member. Members are those individuals or entities that have the right to elect the governing board of the organization, are involved in the operations of the organization, and receive a share of its excess operating revenues.

For example, if an organization is a corporation and it receives an amount that qualifies as a contribution to capital under section , then that amount isn't included in either the numerator or the denominator because it isn't considered to be income for tax purposes. However, the payment must meet the following conditions see Rev.

It must ordinarily be used in or contribute to the production of additional income. Gross income for mutual or cooperative electric companies is figured by excluding any income received or accrued from the following. Any provision or sale of electric energy transmission services or ancillary services if the services are provided on a nondiscriminatory, open access basis under an open access transmission tariff; approved or accepted by the Federal Energy Regulatory Commission FERC or under an independent transmission provider agreement approved or accepted by FERC other than income received or accrued directly or indirectly from a member.

The provision or sale of electric energy distribution services or ancillary services, if the services are provided on a nondiscriminatory, open-access basis to distribute electric energy not owned by the mutual or electric cooperative company:. To end-users who are served by distribution facilities not owned by the company or any of its members other than income received or accrued directly or indirectly from a member , or.

Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by such company or any of its members other than income received or accrued directly or indirectly from a member. For a mutual or cooperative telephone company, gross income doesn't include amounts received or accrued either from another telephone company for completing long distance calls to or from or between the telephone company's members, from qualified pole rentals, from the sale of display listings in a directory furnished to the telephone company's members, or from prepayment of a loan under section A, section B, or section of the Rural Electrification Act of as in effect on January 1, All organizations that aren't section a 1 trusts are to leave line 12 blank.

If a section a 1 nonexempt charitable trust has no taxable income under subtitle A, its filing of Form can be used to meet its income tax return filing requirement under section Such a trust must, if it answers "Yes" on line 12a, report its tax-exempt interest received or accrued if reporting under the accrual method during the tax year on line 12b. All references to a section c 3 organization on the Form , schedules, and instructions shall include a section a 1 trust for instance, such a trust must complete Schedule A Form or EZ , unless expressly excepted.

If the organization is licensed to issue qualified health plans in more than one state, check "Yes. Report the highest dollar amount of reserves the organization is required to maintain by any of the states in which the organization is licensed to issue qualified health plans.

Report the highest dollar amount of reserves the organization maintains on hand and reports to a state in which the organization is licensed to issue qualified health plans. Answer line 14a "Yes" if the organization received any payments during the year for indoor tanning services.

If the organization filed Form during the year, it should check "Yes" on line 14b. Remuneration paid to a covered employee includes any remuneration paid by a related organization. Line 16 applies to private colleges and universities subject to the excise tax on net investment income under section All other organizations, including state colleges and universities described in the first sentence of section a 2 B , are not subject to this tax, and therefore check the "No" box on line 16, and go to Part VI.

A private college or university will be subject to the excise tax on net investment income under section only if four threshold tests are met. The organization must be an eligible educational institution as defined in section 25A f 2. The organization must have had at least tuition-paying students, based upon a daily average student count, during the preceding tax year. Use the worksheet below to determine whether the organization meets the last three threshold tests above.

Worksheet line 1. To calculate the number of tuition-paying students during the preceding tax year including for purposes of determining the number of students at a particular location , enter the daily average number of full-time equivalent FTE tuition-paying students attending the institution, taking part-time tuition-paying students into account on a full-time student equivalent basis.

If worksheet line 1 is fewer than , the organization is not subject to the section excise tax on net investment income. If worksheet line 1 is or more, continue to line 2. Worksheet line 2. Enter the number of FTE tuition-paying students included in line 1 who were located in the United States during the preceding tax year and enter it on line 2.

Worksheet line 3. Divide line 2 by line 1. Worksheet line 4. To determine the fair market value of the assets, use any reasonable method as long as such method is consistently used. Under these instructions, the principles of Regulation section Assets held for the production of income or for investment aren't considered to be used directly for charitable functions even though the income from the assets is used for charitable functions. It is a factual question whether an asset is held for the production of income or for investment rather than used directly by the organization for charitable purposes.

For example, an office building used to provide offices for employees engaged in managing endowment funds for the organization isn't considered an asset used for charitable purposes. Worksheet line 5. Calculate the fair market value of the assets of related organizations as defined below using the fair market value of assets as of the end of the preceding tax year that ends with or within the preceding tax year of the organization.

Organizations that control or are controlled by the educational institution;. Organizations that are controlled by one or more of the same persons who control the educational institution;. Supporting organizations described in section a 3 that support the educational institution during the tax year.

When calculating the fair market value of such assets of a related organization, exclude 1 assets of any related organization to the extent that such assets are taken into account with respect to another educational institution, and 2 unless the related organization is controlled by the educational institution, or unless the related organization is a supporting organization of the educational institution, omit assets that are not intended, or are not available, for the use or benefit of the educational institution.

Worksheet line 6. Add lines 4 and 5. Worksheet line 7. Divide line 6 by the daily average number of FTE students. All organizations must complete Part VI. Use Schedule O Form or EZ to provide required supplemental information as described in this part, and to provide any additional information that the organization considers relevant to this part. Part VI requests information regarding an organization's governing body and management, governance policies, and disclosure practices.

Although federal tax law generally doesn't mandate particular management structures, operational policies, or administrative practices, every organization is required to answer each question in Part VI. For example, all organizations must answer lines 11a and 11b, which ask about the organization's process, if any, it uses to review Form , even though the governing body isn't required by federal tax law to review Form Even though the information on policies and procedures requested in Section B generally isn't required under the Code, the IRS considers such policies and procedures to generally improve tax compliance.

The absence of appropriate policies and procedures can lead to opportunities for excess benefit transactions , inurement, operation for nonexempt purposes, or other activities inconsistent with exempt status. Whether a particular policy, procedure, or practice should be adopted by an organization depends on the organization's size, type, and culture. Accordingly, it is important that each organization consider the governance policies and practices that are most appropriate for that organization in assuring sound operations and compliance with tax law.

For more governance information relating to charities, see IRS. The governing body is the group of one or more persons authorized under state law to make governance decisions on behalf of the organization and its shareholders or members, if applicable. The governing body is, generally speaking, the board of directors sometimes referred to as board of trustees of a corporation or association, or the trustee or trustees of a trust sometimes referred to as the board of trustees.

Enter the number, as of the end of the organization's tax year, of members of the governing body of the organization with power to vote on all matters that come before the governing body other than when a conflict of interest disqualifies the member from voting. If members of the governing body don't all have the same voting rights, explain material differences on Schedule O Form or EZ.

If the organization's governing body or governing documents delegated authority to act on its behalf to an executive committee or similar committee with broad authority to act on behalf of the governing body, and the committee held such authority at any time during the organization's tax year , describe on Schedule O Form or EZ the composition of the committee, whether any of the committee's members aren't on the governing body, and the scope of the committee's authority.

The organization need not describe on Schedule O Form or EZ delegations of authority that are limited in scope to particular areas or matters, such as delegations to an audit committee, investment committee, or compensation committee of the governing body. A voluntary employees' beneficiary association VEBA is a trust under state law.

Bank B is the sole trustee of the trust. In completing line 1a, the VEBA will report one voting member of the governing body. Enter the number of independent voting members of the governing body as of the end of the organization's tax year. A member of the governing body is considered "independent" only if all four of the following circumstances applied at all times during the organization's tax year.

The member wasn't compensated as an officer or other employee of the organization or of a related organization see the Instructions for Schedule R Form except as provided in the religious exception discussed below. Nor was the member compensated by an unrelated organization or individual for services provided to the filing organization or to a related organization, if such compensation is required to be reported in Part VII, Section A.

Neither the member, nor any family member of the member, was involved in a transaction with the organization whether directly or indirectly through affiliation with another organization that is required to be reported on Schedule L Form or EZ for the organization's tax year. Neither the member, nor any family member of the member, was involved in a transaction with a taxable or tax-exempt related organization whether directly or indirectly through affiliation with another organization of a type and amount that would be reportable on Schedule L Form or EZ if required to be filed by the related organization.

The independence standard for purposes of Part VI isn't the same as the "absence of conflict of interest" standard for purposes of the rebuttable presumption under Regulations section A member of the governing body isn't considered to lack independence merely because of the following circumstances. The member is a donor to the organization, regardless of the amount of the contribution.

Religious exception: The member has taken a bona fide vow of poverty and either a receives compensation as an agent of a religious order or a section d religious or apostolic organization, but only under circumstances in which the member doesn't receive taxable income see Rev. The member receives financial benefits from the organization solely in the capacity of being a member of the charitable or other class served by the organization in the exercise of its exempt function, such as being a member of a section c 6 organization, so long as the financial benefits comply with the organization's terms of membership.

B is a voting member of the organization's board of directors. D is a voting member of both the organization's governing body and the governing body of C, a related organization. C was Board Chair of X school during the tax year.

X's bylaws designate the following as officer positions: Board Chair, Secretary, and Treasurer. C set the agenda for board of directors meetings, officiated board meetings, coordinated development of board policy and procedure, was an ex-officio member of all committees of the board, conducted weekly staff meetings, and performed teacher and staff evaluations.

X compensated C during the tax year for C's services. This compensation was attributable to C's board and committee activities, and to C's non-director activities involving staff meetings and evaluations.

BUILD A CRYPTOCURRENCY MINING RIG

If the lottery office and the DGE do not object to said procedures or amendments thereto, such procedures or amendments shall be deemed to be approved. The agent shall also take all reasonable steps to initiate and maintain video surveillance of the self-excluded person if they are on video lottery premises and securely retain any ensuing recordings until directed otherwise by the lottery office or DGE.

Any person submitting a request for removal from the list shall be required to present valid identification credentials containing his or her signature and a photograph and general physical description. I am aware that my signature below constitutes a revocation of my previous request for self-exclusion, and I authorize the Delaware Lottery to permit all video lottery agents to reinstate my video lottery and table games privileges at licensed video lottery premises;".

Each agent shall acknowledge receipt of the notice in writing. An updated master exclusion list shall be maintained by each agent. The lottery office shall make available a current copy of the official exclusion list to the DGE and upon request to any agent. Any additions, deletions, or other updates to the exclusion list shall be distributed by each video lottery agent to its employees within two 2 business days of receipt of such updates from the Director.

The exclusion list may include any person who meets any of the following criteria:. If, upon completion of an investigation, the Director of the DGE determines that the person so investigated satisfies the criteria for exclusion, the DGE shall file a verified petition with the Director as set forth in 29 Del. The verified petition shall state with particularity the reasons why the person satisfies the criteria for exclusion , and shall also contain all identifying information required in subsection 7.

Whenever the name and description of any person is placed on the exclusion list pursuant to this subsection, the Director shall serve notice of such fact to such person:. Failure to request a hearing within the time allotted in this section precludes the person from having an administrative hearing, but in no way affects his right to petition for judicial review.

This hearing must not be held later than thirty 30 days after receipt of the request for the hearing, unless the time of the hearing is changed by the Lottery Commission with the agreement of the DGE and the person demanding the hearing. At the hearing, the DGE shall have the affirmative obligation to establish a reasonable basis that the person named for exclusion satisfies the criteria for exclusion established by statute and these regulations.

The Lottery Commission may admit any relevant evidence, except that it shall observe the rules of privilege recognized by law. The Lottery Commission may exclude any evidence which is irrelevant, unduly repetitious, or lacking a substantial probative effect. A record shall be made of all hearings and all witnesses shall be sworn and subject to cross examination. This written decision and order are subject to review in the Superior Court, which shall have exclusive jurisdiction over appeals of exclusion listings from the Lottery Commission.

Upon receipt of such petition, the Lottery Commission shall request the DGE to update its previous investigation of the excluded person, to include an examination of the claims set forth in the verified petition. The Lottery Commission shall grant the petition only upon a finding that there is new evidence which is material and necessary, or that circumstances have changed since the placement of the excluded person on the list, and that there would be a reasonable likelihood that the Lottery Commission would alter its previous decision.

Such petition shall be verified, with supporting affidavits, and shall state with particularity any grounds upon which exclusion was based, and the facts and circumstances which warrant the relief sought. Upon receipt of such petition, the Lottery Commission shall request the DGE to update its previous investigation of the excluded person, including but not limited to an examination of the claims set forth in the verified petition. Upon the receipt of the results of the DGE investigation, the Lottery Commission may summarily deny the petition or may grant the petition and direct that a hearing be held.

The Lottery Commission shall grant the petition only upon a finding that there exist extraordinary facts and circumstances warranting early consideration of the excluded person's request for removal from the list. Failure to demand a hearing within the time allotted in this subsection precludes the prohibited person from having an administrative hearing, but in no way affects his right to petition for judicial review.

This hearing must be held not later than thirty 30 days after the Director receives the written demand, unless the time of the hearing is changed by the Director or his designee, with the agreement of the prohibited person. At the hearing, the prohibited person shall have the obligation to demonstrate by clear and convincing evidence that the forfeiture determination was in error.

The Director or his designee will then send a copy of the written notice to the agent and direct it to distribute the winnings to the prohibited person. If, however, upon completion of the hearing, the Director or his designee finds that the prohibited person has not met their burden of proof, the Director or designee will enter an order to that effect, and the winnings will remain in forfeiture. A Promotional Tournament Terminal will be modified so that at a minimum, it does not contain any bill acceptor, coin acceptor, or hopper.

A blank plate must replace the bill acceptor or coin acceptor on the Promotional Tournament Terminal. Under 29 Del. Agents must send to the lottery office a request for a promotional tournament on a Promotional Tournament Request Form that the lottery office will make available. Any request to hold a promotional tournament must contain the following:. The locked storage area must be under surveillance at all times.

The storage area must be approved by the lottery office. The agent must control access to the locked storage area that holds the Promotional Tournament Terminals. The agent's security team will maintain and control the key to this area with a sign-in and sign-out log. If an agent installs Promotional Tournament Terminals on a permanent basis on its gaming floor, the Promotional Tournament Terminals will be subject to the lottery office's minimum standards for security, and the terms of these regulations.

Promotional Tournament Terminals will be available only during scheduled tournaments approved by the lottery office. This lock must be different than the locks used on other video lottery terminals in the State of Delaware. The lottery office and members of the DGE will be the only persons permitted to access the logic area and chips of the Promotional Tournament Terminals, unless otherwise directed by the lottery office. The agent must complete a Promotional Tournament Request Form that will be available from the lottery office.

The Promotional Tournament Request Form will require, at a minimum, the following:. If the lottery office approves an agent's request to conduct promotional tournaments, that approval will also constitute approval for the movement of any Promotional Tournament Terminals. For purposes of submission of this and other information, each agent shall have a computer on the premises which is suitable for this purpose. The data may be used by the agency to evaluate the financial position and operating performance of individual video lottery agents and to compile information regarding the performance and trends of the table game and video lottery industry in the State of Delaware.

To such end, the agents and service companies shall fully cooperate with whomever undertakes the audit. To the extent, if any, that such daily or weekly remission cannot be achieved due to the unavailability of bank services, the remission shall be made on the first day that such services are available. Agents shall furnish to the agency all information and bank authorizations required to facilitate the timely transfer of monies to the State lottery fund.

Agents shall provide the agency thirty 30 days advance notice of any proposed account changes in order to assure the uninterrupted electronic transfer of funds. Further, the agency is not responsible for the loss or theft of money prior to its deposit in the agency's account in the bank. Each agent shall maintain detailed, supporting, subsidiary records sufficient to meet the following:.

Whenever duplicate or triplicate copies are required of a form, record, or document the name of the recipient receiving a copy shall be preprinted on the bottom of that copy so as to differentiate one from the other. Whenever serial numbers are required to be accounted for or copies of forms are required to be compared for agreement and exceptions are noted, such exceptions shall be reported immediately in writing to management and the agency for investigation.

Every person, including agency personnel, who gains entry into any internal space of a video lottery machine shall indicate the time and reason for entry in the MEAL. The MEAL shall be retained by agents for a period of three years from the date of the last entry. The MEAL shall be made available upon request for inspection by the agency. Shipping requests should be submitted five 5 days prior to shipping, when possible. Transporting or shipping into the State means the starting point is outside the State and terminates in the State.

Any person shipping a video lottery machine into Delaware shall provide the agency in writing at the time of shipment the following information on forms required by the agency:. If the video lottery machine will not be placed in operation, the service company shall notify the agency of the address where said terminal is to be warehoused or otherwise kept.

Prior to use, the storage facility shall be inspected and approved for video lottery machine storage by the agency and DGE. Shipping requests should be submitted five 5 days prior to shipment, when possible. Video lottery agents are not authorized to transport video lottery machines at any time without agency approval. Any person transporting a video lottery machine from one location to another within the State, shall notify the agency in writing prior to the transportation of said video lottery machine and shall provide the following information on forms required by the agency:.

This requirement does not apply to the movement of video lottery machines within the same location. Provided, however, that all Section 10 requirements are applicable to video lottery machines prior to their arrival at an agent's premises. Provided, further, that agents shall not transport video lottery machines, without agency approval, regardless of whether they are or have been located on an agent's premises. If the Project Request Form is in order, the Lottery will approve the Project Request Form and provide a signed copy to the video lottery agent, and any other affected parties.

The Lottery will strictly enforce the approved start and end time on the Project Request Form. No video lottery agent or service provider under any circumstances will be permitted to shut down or otherwise modify any table games or video lottery terminal prior to the approved start time or after the approved end time listed on a Project Request Form without written approval from the Lottery Office.

A service company must notify the Lottery Office if any project is cancelled or not completed as originally submitted based on a decision of the service company. Materials are not identical for purposes of this provision if they vary in any respect, such as in the size of a billboard. If the Director requests additional information to facilitate such determination, the elector shall promptly supply it. The written notice shall include the reasons for the intended denial or revocation and shall advise the applicant or licensee of the right to request a hearing on an appeal for reconsideration before the Lottery Commission.

The statement shall contain the following:. The Director shall take final action, including denying or revoking the key employee or gaming employee license. The hearing shall be conducted within thirty 30 days of the receipt of the letter of appeal unless extenuating circumstances require a longer period. The settlement shall be scheduled for disposition by the Lottery Commission at a public meeting at which the Lottery Commission shall:. Such a waiver or agreement shall be in writing and placed in the record.

The Lottery Commission or hearing officer, upon request of the applicant or licensee, may accept briefs in lieu of argument. The briefs shall be filed within ten 10 days after the hearing date or within such other time as fixed by the Lottery Commission or hearing officer. The Lottery Commission or hearing officer may exclude any evidence which is irrelevant, unduly repetitious, or lacking a substantial probative effect.

An order shall be entered memorializing the decision. A written response to the notice of intent to contest the findings of fact and conclusions of law may be filed within twenty 20 days by the opposing party. Upon the filing of the notice of intent, the aggrieved person shall be afforded an opportunity to appear before the Lottery Commission within thirty days 30 of said filing.

The Lottery Commission may adopt, remand for further proceedings, modify or reverse the decision of the hearing officer, by written decision and order, within forty-five 45 days of the decision of the hearing officer. A copy of the written decision and order of the Lottery Commission shall be submitted to the Director who shall serve the order and written decision upon the applicant or licensee and any attorney of record in person or by registered or certified mail.

An order memorializing the decision of the Lottery Commission shall be entered within forty-five 45 days of the decision of the hearing officer. The Lottery Commission may adopt, remand for further proceedings, modify or reverse the decision of the hearing officer by written decision and order. A copy of the order of the Lottery Commission shall be submitted to the Director who shall serve the order upon the applicant or licensee and any attorney of record in person or by registered or certified mail.

The filing of an appeal shall not stay enforcement of the decision or order of the Lottery Commission unless a stay is obtained from the court upon application in accordance with the rules of court or from the Lottery Commission. The motion shall be in writing and shall state the grounds upon which relief is sought. The Lottery Commission may grant such motion, under such terms and conditions as the Commission may deem appropriate, when the Lottery Commission finds just cause for reconsideration of the order based upon legal, policy or factual argument advanced by the movant or raised by the Lottery Commission on its own motion.

The motion shall be supported by an affidavit of the moving party or counsel showing with particularity the materiality and necessity of the additional evidence and the reason why such evidence was not presented at the original hearing or on a motion for reconsideration.

The Lottery Commission may grant such motion upon a showing that the newly discovered evidence is material and necessary, that sufficient reason existed for failure to present such evidence, and that the evidence is reasonably likely to change the final decision of the Lottery Commission. Upon reconsideration, the Lottery Commission may modify its decision and order as the additional evidence may warrant.

The Lottery Commission may grant such motion and vacate or modify the order, reopen the record, or grant a hearing upon a showing of the following:. Each day of a continued violation shall be considered as a separate violation if, on each such day, the violator has knowledge of the facts constituting the violation and knows or should know that such facts constitute or may constitute a violation.

Lack of knowledge regarding such facts or violation shall not be a defense to a continued violation with respect to the first day of its occurrence. Each day of continued violation shall be considered as a separate violation if the violator has knowledge of the facts constituting the violation and knows or should know that such facts constitute or may constitute a violation.

Lack of knowledge regarding such facts or violations shall not be a defense to a continued violation with respect to the first day of its occurrence. Prior to the assessment of an administrative penalty, written notice of the Director's proposal to impose such penalty shall be given to the violator, and the violator shall have thirty 30 days from receipt of such notice to file an appeal for reconsideration before the Lottery Commission in accordance with the procedures set forth above.

A hearing, if requested, shall be held prior to the imposition of the penalty in accordance with the procedures set forth above. If no hearing is timely requested, the proposed penalty shall become final and shall be paid no later than sixty 60 days from receipt of the notice of proposed penalty.

Assessment of an administrative penalty shall take into account the circumstances, nature, and gravity of the violation, as well as any prior history of violations, the degree of culpability, the economic benefit to the violator resulting from the violation, any economic loss to the State, and such other matters as justice may require. In the event of nonpayment of an administrative penalty within thirty 30 days after all legal appeal rights have been waived or otherwise exhausted, a civil action may be brought by the Director in Superior Court for the collection of the penalty, and for interest, from the date payment was due, attorneys' fees and other legal costs and expenses.

The validity or amount of such administrative penalty shall not be subject to review in an action to collect the penalty. Such order shall be provided to the responsible party, shall specify the complaint, and propose a time for correction of the violation. It may also provide an opportunity for a public hearing, at which the Director shall hear and consider any submission relevant to the violation, corrective action, or the deadline for correcting the violation.

Any appeal must be in writing and sent to the Delaware Secretary of Finance with a copy to the Director. The lottery office will not accept a renewal employee license application until the lottery office receives written confirmation that a video lottery agent or a licensed service company intends to continue employing the applicant. The failure of an applicant to establish by clear and convincing evidence his or her United States citizenship, lawful status from the United States Department of Justice, Immigration and Naturalization Service, or authorization to work in the United States shall be a basis for denial of an employee license application.

An application shall not be accepted for processing unless accompanied by a receipt for fingerprinting. The fees shall be as follows:. In addition, an applicant for a key license shall pay for all unusual or out of pocket expenses incurred by the Division of Gaming Enforcement or Lottery on matters directly related to the applicant or licensee. These application forms shall, among other things, require the applicant to provide:. This application form shall, among other things, require the applicant to provide:.

A temporary license is valid for six 6 months. If a temporary license is suspended, the applicant shall have an opportunity to request a hearing in accordance with these regulations. The State Bureau of Identification shall forward the results of these federal record checks to the attention of the DGE in a confidential manner.

The license shall also contain the name of the sponsoring employer, agent, or service company. The license shall be returned to the Lottery if the Director or Lottery Commission suspends or revokes a person's license to participate in video lottery operations. The Lottery will provide a copy of the criminal history record to the employee upon request. The initial term of a gaming room service employee license shall expire and be renewable on the last day of the month on the fifth anniversary of the issuance date.

Gaming room service employee license renewals shall be for a term of six 6 years. The renewal term of a gaming room service employee license shall expire and be renewable on the last day of the sixth anniversary of the issuance date. The initial term of a gaming employee license shall expire and be renewable on the last day of the month on the third anniversary of the issuance date. Gaming employee license renewals shall be for a term of four 4 years. The renewal term of a gaming employee license shall expire and be renewable on the last day of the month of the fourth anniversary of the issuance date.

The initial term of a key employee license shall expire and be renewable on the last day of the month on the second anniversary of the issuance date. Key employee license renewals shall be for a term of three 3 years. The renewal term of a key employee license shall expire and be renewable on the last day of the month on the third anniversary of the issuance date.

This subsequent criminal history information shall be used by the Lottery in making a determination about the person's continued suitability as a licensee or employee of a video lottery agent or other licensed entity. The sections and subsections of these rules and regulations shall be deemed severable. Should any section or subsection be deemed by judicial opinion or legislative enactment to be invalid, unconstitutional or in any manner contrary to the laws of the State of Delaware, then such opinion or enactment shall invalidate only that particular section or subsection of these rules and regulations and all other sections shall remain in full force and effect.

Provided the criteria of this section are met, each agent shall be permitted to tailor its organizational structure to meet the needs of its own particular management style. The proposed table of organization of each agent shall be approved by the Director and shall provide for the following criteria:. Each of these departments and supervisors shall be required to cooperate with, yet perform independently of all other departments and supervisors.

This function, which may be referred to as gaming income or revenue audit, shall be independent of the transactions under review. Among other things, this function shall include, but not be limited to, a daily audit of the table games' documentation, a daily audit of the main cage accountability, a daily audit of the coin vault accountability, and document control and signature verification.

The accounting department shall also include the cashiers' cage, supervised by a cage manager or an equivalent responsible for the cage and all related functions. The director of surveillance shall report to either the independent audit committee of the Board of Directors; the independent audit committee of any holding company of the agent which has absolute authority to direct operations of the video lottery facility; the senior executive of any holding company if such person reports directly to the independent audit committee; or to comparable positions for gaming facilities that are not corporate entities or any such reporting line as approved by the Director.

The agent shall not outsource the surveillance function to any third party. The internal audit function shall maintain its independence through an organizational reporting line that is outside the management of the gaming operation. The director of the function shall report directly to the license holder, a corporate executive outside the property, or to an independent audit committee. Reports documenting audits performed shall be maintained for a minimum of five 5 years and shall be made available to the Director upon request.

The MIS Department will have specific responsibility for Information Technology IT operations, physical and environmental security of IT hardware, system-wide security of information resources, back-up of information resources and business continuity. The MIS Department shall be responsible for, without limitation, the following activities:. The table tray shall have a clear locking cover which shall be clearly marked on the outside with the game and the gaming table number to which it corresponds and be secured to the gaming table or other secure location approved by the agency.

One part of the form shall have "opener" pre-printed on it, and the other part shall have "closer" pre-printed on it. The form shall be prepared in accordance with MICS and shall contain the signature of the outgoing dealer and pit supervisor attesting to the accuracy of the form.

The opener shall be secured in the table tray face-up and able to be seen through the locked cover. If the count is correct, the dealer and pit supervisor shall sign the opener attesting to the accuracy of the information recorded thereon. If a discrepancy exists between the opener and the table inventory, the pit supervisor shall notify the surveillance department and complete a table inventory discrepancy form in accordance with procedures required by the MICS.

An agent who uses an imprest table inventory system for the game of poker may, with the approval of the agency, waive the requirements of this section provided they comply with the requirements of Section At a minimum, the following shall be documented:.

At a minimum the following shall be documented:. The stored data shall not be susceptible to change or removal by any personnel after preparation. Unissued forms shall be safeguarded and adequate procedures shall be employed in their distribution, use and control.

The dealer shall exchange currency for chips in accordance with procedures established in the MICS as approved by the Director. Any changes to the schedule must first be approved by the agency. No drop box shall be brought to or removed from any table game at other than the time specified in such schedule except with the approval of a representative of the agency.

Such approval shall be documented in a manner approved by the agency. However, the agency may require that table game boxes be dropped more frequently. Upon removal from the tables, table game drop boxes shall be transported in a locked trolley directly to the count room and locked in a secure manner until the count takes place.

The involvement of at least two persons from independent departments shall be required to access stored empty table game drop boxes. Procedures for the issuance, control and security over the keys shall be as authorized by the agency, in compliance with the following minimum requirements:. Each agent shall design and construct a count room as approved by the Director with, at a minimum, the following security measures:.

If the count team consists of only two 2 employees, they shall be rotated on a routine basis such that the count team is not consistently the same two 2 persons more than four 4 days per week. The count of each box shall be recorded in ink or other permanent form of recordation. Prior to having access to the documentation of the funds counted by the soft count team, the cage cashier shall conduct a bulk count of the soft count drop and then compare the bulk count to the soft count documentation or a transfer sheet.

All differences shall be reconciled prior to the cage cashier and count team leaving the count room. Alternatively, it may be adequately secured via a locked canister to which only accounting personnel can gain access or any other effective manner until retrieved by the accounting department. The functions and physical characteristics of the satellite cages shall be as approved by the Director.

The outer door of the mantrap shall be controlled by the security department and the inner door of the mantrap shall be controlled by the cashiers' cage. The procedures used shall provide for the following:. The findings of the investigation shall be forwarded to the agency. The trial balance of gaming operation accounts receivable shall be reconciled to the general ledger each month.

The reconciliation and any follow-up performed shall be documented, maintained for inspection, and provided to the agency upon request. The balance of the customer deposits on hand in the cashiers' cage at the end of each shift shall be recorded and accounted for as an outstanding liability. Funds accepted shall not be wired out to anyone other than the originating financial institution and corresponding account number from which the funds were originally wired in.

Sections , , , , , , , , Sections , , , and , R. The portion of the ticket which is given to the purchaser must contain the following information legibly printed on each ticket:. The extension of credit or use of a credit card is prohibited. Nothing in this section shall prohibit the issuing of free tickets; however, the value of all free tickets shall be included in the gross proceeds derived from the lottery or raffle activity.

An organization shall not include unsold tickets when determining the winner s nor shall the organization purchase the unsold tickets to be included on behalf of the organization. Each ticket seller shall return all eligible ticket stubs to the licensed utilization of funds member who shall account for all eligible ticket stubs prior to the determination of the winner s.

Any receptacle used for a ticket drawing shall be designed so that each ticket stub has an equal opportunity to be drawn. In those circumstances where the lottery or raffle participants are not required to be present, the determination of the winner s shall be conducted and witnessed by the utilization of funds member and at least one officer of the licensed organization. Prizes not claimed within ninety 90 days from the date on which winners are determined shall be utilized by the licensed organization for a lawful purpose.

All tickets to be sold must be sold prior to the determination of the winner s. A lottery or raffle shall conclude on the date winner s are determined. No lottery or raffle shall have multiple dates for determining the winner s. Neither losing nor winning ticket stubs in one lottery or raffle may be included in any other lottery or raffle.

If an extension is granted by the Department, the licensed organization shall post notification of the extended date at its principal location and all locations where tickets are sold. Every effort shall be made to notify ticket purchasers and the public of this change. The notification shall include an alternative date for the determination of the winner s.

A desired level of profit is not sufficient cause for the granting of an extension. Every effort must be made through the procedure described in Regulation If the extension of the date to determine the winner s and the extended time for ticket sales does not generate enough proceeds to cover the cost of prizes to be awarded, the organization, upon approval of the Department, shall cancel the lottery or raffle and refund each participant the total amount to which he or she is entitled for each ticket purchased.

Each participant shall present each of their ticket s for a refund. The utilization of funds member shall be responsible for the complete refund procedure. Any monies not claimed or refunded after ninety 90 days of the posting of the cancellation and after reasonable efforts to contact the ticket purchasers, shall be utilized by the licensed organization for a lawful purpose.

Any prizes paid for and not returnable shall be utilized by the licensed organization for a lawful purpose. Any county or incorporated municipality may, however, impose restrictions on this activity. Sections , , , , , , An applicant may apply for a lottery and raffle license and a special permit at the same time, on the same application form. The special permit is valid for three consecutive months. Upon the expiration date of the special permit, all tickets shall have been sold, all winners shall have been determined, and an announcement or posting of all winners shall have been made.

No extension of time shall be granted within which to operate a lottery or raffle pursuant to any special permit except as provided for in Regulation Such request shall be made in writing and must be accompanied by the original permit issued by the Department. No additional permit fee will be required under these circumstances. Sections , , , , , , , and , R.

A licensed organization is limited to spending no more than ten percent of the gross proceeds of each lottery or raffle activity for allowable expenses of operating each lottery or raffle; except that no expense limitation is imposed upon a lottery or raffle being conducted under a special permit. Allowable expenses shall mean and include:. This shall include any imprinting or delivery charges and any sales tax required to be paid by the licensed organization in connection with the lottery or raffle;.

This would include for example, the rental of a ticket tumbling cage;. Sections , , , , , , , , and , R. The licensed organization should submit an amended return to the Department requesting a refund or credit of the lottery or raffle taxes paid to the Department. In addition, interest will be imposed at the rate specified in section Postmarks not made by the United States post office will not be recognized for purposes of this regulation. Examples of tangible personal property which may be connected to the purchase of a lottery or raffle ticket are items such as a calendar or a dinner.

Those payors of gambling winnings who are also required to withhold state income tax on behalf of employees may file only one Form W-3N to transmit state copies of both Form W-2 and Form W-2G. Sections , , and ,, R. Sections , , , , , , , and Sections , , , A licensed utilization of funds member shall maintain all records including, but not limited to, the following:. Sections , , , , , Section , R. A copy of the annual report shall also be made available to the membership of the licensed organization.

The detailed breakdown shall include the name of recipient, date the donation was made, amount of donation, a description of the use of the proceeds, and the individual accepting the donation;. Sections , , , , , , , , , , , and , R.

A license fee may be prorated or refunded by the Department on an annual basis under the following circumstances:. In the event a license application is denied and a temporary license was not issued or a license application is withdrawn, the license fees paid by the applicant may be refunded. Any such application shall be accompanied by the original utilization of funds member license and a written statement signed by an officer of the licensed organization explaining the circumstances under which the request for replacement of the licensee is being made.

Sections , , , , , , , Qualifying nonprofit organizations conducting lottery and raffle activities not exceeding the gross proceeds limitations set forth in this regulation are not required to obtain a license, or pay any state lottery and raffle tax. Sections ,, , , and , R.

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Step 1 Place Order It takes just a few minutes! Step 2 Track Order Follow up you order. But this email is anything but innocent and is flooding inboxes around the world. You will probably receive a different version of this email depending on where you live. Pyramid schemes have been around for a while but WA ScamNet has received recent complaints about a chain letter doing the rounds, which uses the global financial crisis as a way to convince people to take part. Online shoppers need to be wary of fraudulent store pages operating on Shopify that advertise non-existent goods and falsely promise to donate proceeds to bushfire relief charities and animal rescue groups.

Think twice about this one. The Blacktacos mail orders sales company is one of the most prolific serial scammers known to WA ScamNet. But you already knew that. We have had reports from customers about the website appliancesdeals. We have had reports about the website www.

Tibetan Buddhist monks emphasize spiritual growth over material wealth or gain. So why would a genuine Tibetan monk try to sell you a prayer wheel solely designed to make you a multi-millionaire through games of chance? Scammers are circulating spam emails purporting to contain links to websites with information on the recent Boston explosions, but in fact contain links to malicious content that may infect and allow scammers remote access to your computer.

While the passing of celebrities or other breaking news stories prompt most of us to turn on the TV, search the internet and text or call friends, scammers swing into action to take advantage of our thirst for information. Getting an expensive piece of jewellery just as a reward for shopping is an incredible offer. Much too incredible! Seeing the recent bushfires is horrifying for most of us and we just want to help somehow.

But unfortunately scammers see it as an opportunity to impersonate charities, or create fake charities. How do you spot a fake website? The reality is they can look really professional and may have copied official logos, high quality images and even stolen an ABN from a real business. One sign of a fake site can be a recent copyright date but scammers may also put an older copyright date to fool you. Monetary compendium kings Carter, Hammond and Pierce have become so well known as scammers that they are now sending out letters under the initials C.

WA ScamNet suggests you are not unique in this instance because the scammers behind this ruse have sent countless unique people across the world the same cheque, with the same false promises. The mysterious multimillionaire Mr X knows quite a bit about you, according to the C. Mr X is actually an imaginary character created by the infamous Blacktacos, a mail order sales company. The black-hearted Blacktacos is trying to con you out of your money with the N.

Kingston method. This is the genie of all scams. WA consumers are being warned not to become involved in a diamond related pyramid-trading scheme emanating from Canada, which is operating in WA. Scammers are offering compensation for a car accident in an attempt to obtain personal information from victims. The CHP letter is all smoke and mirrors. It talks about monies which you are eligible for, not monies you have won.

But looks can be deceiving. This letter is nothing more than a ploy to get you to spend your hard earned cash on a competition that will not be judged for a year. This scam is as redundant as its name "Cash-telegram Delivery Service". All you will get is a report detailing free sweepstakes or competitions you might be eligible to enter.

A similar scam letter doing the rounds from International Payments Centre also lists the same address. While on social media or using the internet, you may have seen pop-up advertisements for expensive electronics being offered at ridiculously low prices, for example, an iPad for ten dollars. A WA consumer, who sent off their money to Carter Hammond and Pierce, received a cheap photocopied booklet listing web-based sweepstake and prize giveaways.

So, what do you do when someone tells you that you have won a prize in a competition you did not enter? Scammers pretending to be Centrelink staff have potentially fleeced thousands of dollars from Western Australians. He even provides you with a return envelope so you can claim your prize. But if you read the fine print, using the return envelope waives your right to the cash prize!

These days, it pays to be extra vigilant on social media. People receive a link to the survey, which may even appear to be sent by a friend or family member. Entrancing magic for found again love … Dazzling financial success in every domain … Cosmic protection against harmful influences Power of supreme influence over beings, things and destiny.

There may be other letters peddling similar useless lucky charms and paraphernalia. Columbus-Partners Inc claims to be an online-to-offline money transfer service with headquarters in New York City. It claims there are five openings to assist in creating a virtual local presence. This is an illegal money mule or money transfer scheme which has a very nasty sting in its tail. An email arrives confirming your order for a lap top computer or other product or service.

The email attachment provides further details of your order. Hang on! You click on the attachment to find out more information, fearing that somebody has stolen your credit card information to place the order. Contest America Publishers makes it sound all too easy — answer a simple question and you could win thousands of dollars. You might be better off trying your luck with Australian Lotto or buying your own puzzle book!

The email proclaims it is the "best job opportunity of the month". Ask yourself whether this caring, supportive boss will bail you out of jail when you are arrested for money laundering? All you will get for your money is a list of sweepstakes you can enter. Countess Maria Romanova has your best interests at heart, or so she would have you believe. A credit card scam can come in many forms. For example, scammers may use spyware or some other scam to obtain your credit card details.

A scammer might steal or trick you into telling them your security code the three or four digit code on your card and then make purchases over the internet or the telephone. Crown Imperial Imports claims to have a large package waiting to be delivered to your door. Crown Imports, also known as Crown Imperial Imports , has been doing the rounds for years. They claim you are the recipient of one of the major items listed - from big TVs to cash, cameras, computers, and jewellery.

But it's all a sham. What you are more likely to receive is some cheap, low quality product such as jewellery or a leather wallet set which will be worth far less than the money you send. Scammers are using images of Federal Treasurer Josh Frydenburg to lure consumers into a cryptocurrency con that falsely claims to have made millions of dollars for thousands of Australians.

The Internet is an increasingly popular way to buy and sell goods. Many scammers are becoming more sophisticated, targeting these transactions with bogus claims for Customs fees. Beware of fake websites and social media accounts that claimed to puppies, leaving buyers out of pocket and without a dog. From the city famous for gambling, Las Vegas, comes the latest con to rob you of your money by making you believe that you have won millions of dollars in prizes.

Like several other advanced fee frauds, scammers use the death of individuals to rope in consumers to part with their hard-earned savings. Internet scammers have no shame! Now they are targeting the disabled, in particular the deaf in our community, with promises of a huge Lotto win. Nigerian authorities have arrested a man who allegedly defrauded the late Jette Jacobs from WA in a romance scam.

E-mail me now: killerking24 yahoo. Do not respond. This pint sized scam has a pretty big punch! This small slip of paper looks like an official parcel delivery document but it is nothing more than a scam. A number of phone calls have been received in regards to a possible email scam appearing to be from the Department of Human Services. Consumers are being warned not to book a ticket on Departure Central Inc, the latest incarnation of the s illegal airplane pyramid scheme.

An email purportedly from the desk of entrepreneur Dick Smith seeks payment agents to assist his company in dodging Australian tax laws. It is a dream for many people to win the ultimate jackpot in a lottery or just a small slice. Many scammers, including Direct Payment, pray on these dreamers.

Scammers pretending to be from legitimate businesses are cold-calling people and promising savings of per cent on their household bills. Scammers are targeting young people in Aboriginal communities in Western Australia through the social networking service Divas Chat. Djima is a self professed clairvoyant of money based games and is urgently asking you to send him money.

If you have purchased a Radiant cross then take him up on his offer to buy it back and let ScamNet know how you go. Scams pitched at businesses and community groups included invoices for advertising that had not been ordered.

Donna Esmeralda has an impressive stash of cash to give to you but first you must send her money. Telemarketing can be annoying but it is a legitimate marketing practice. However consumers need to be alert to scammers who use it to try and deceive you. Consumer Protection is warning WA householders about door to door art sellers after three salespeople were intercepted last week by Pinjarra Police.

Financial security is something we all want with enough cash to buy the car, house and wardrobe full of designer clothes. Drop4Sale is doing the rounds via email, targeting Australians and New Zealanders as the company claims to be hiring in both countries in a rapid global expansion. Cash, cars, cameras, computers, compact discs, camcorders - E-Global Enterprises claims you qualify for one of these fantastic prizes.

Scammers have jumped on the popularity of free electronic greeting or post cards, using them to infect your computer with malicious software. These pithy catchphrases, contained in the email subject area, are being used to hook you into a money transfer scheme using the name EcoLife Company. This is an all too familiar theme. We predict that all you will get for your money is some coloured stones. Email lottery scams operate under various names including infra-pay.

The emails claim that your email address was entered in a lottery and you have won big money. To claim the money you must email the person listed at the end of the letter. Promoters often use the legitimate names of lotteries conducted in other countries. Scammers claim they have created a video of the recipient watching adult content and threaten to send it to their social media contacts if they are not paid a sum of money.

The United Arab Emirates might be a rich country but we doubt that even the Emirates can afford to give away millions of dollars in a free lottery competition. Job-seekers should be wary of scammers targeting them with illegal money laundering schemes disguised as work opportunities.

Esmeralda Wicca, from Switzerland, promises she can supply the numbers needed to win Lotto. Like all psychic scams, Esmeralda claims to have had a vision which revealed your name and address. She makes no mention of the mailing list where she really got your name. An angel appeared to Dutch clairvoyant Esperanza and told her to take a pilgrimage to the holy place of Saint-Jacques de Compestelle. Apparently Euro-Lottery have been running a major promotional campaign in Australia and their computer system chose 1, people to be part of their first draw as part of their campaign.

How nice of them to enter you into a contest you never asked for. Your name was attached to a ticket which drew the Euromillion lucky numbers. You have won EUR , In a sneaky attempt to retrieve your personal details and of course, your money, the European Prize Allocations Commission wants you to believe you have a real chance at winning thousands of dollars.

Eva Lorca brings you a prize that doubles your winnings! WA ScamNet contributors have guessed that if misleading mail like this was sent from Australia, the sender would be prosecuted. So they send it post free to WA ScamNet instead. Well done, and thank you! International sporting events and concerts featuring international artists bring scammers from around the world out of the woodwork attempting to profit from the excitement surrounding major events.

WA ScamNet is working with the Australian Competition and Consumer Commission to try to track down the scammers behind these letters, scratchies and the associated website. A similar version has been seen over East under the name Aviats Travel.

The FBI has sent you — YOU — an email claiming it has been monitoring your Internet use and you have accessed a number of so-called illegal sites. It wants you to open an attachment and answer a list of questions. While they can help you meet new people online, catch up with the latest goss and find friends from long ago, some of these sites are also targeted by scammers trying to make money out of you.

In October , consumers received calls offering great mobile phone plans with a cheap contract offered by mobilecitii at www. The fake website was set up to appear to be the legitimate mobileciti website and to draw victims to a legitimate-looking website.

A fake email is doing the rounds, pretending to be from PayPal. WA ScamNet has received a report about a fake wesite, aquarium center, claiming to sell heavily discounted aquariums and accessories with further reductions offered for payment by bank transfer. Goods were ordered but not received. Consumers need to be careful about which online retailers they use after at least two cases where people ordered barbecue equipment that never arrived.

WA ScamNet has received reports about two websites claiming to sell discounted second-hand farming machinery with products paid for but not delivered. Text messages and Facebook advertisements are attempting to lure consumers into prepaying fees for a fake loan from Quality Financial Services. WA ScamNet is warning consumers about fake online stores on Facebook featuring the latest mobile phones for sale at heavily discounted prices.

Money mule recruiters who promote fake job offers via email are now turning to newspapers and other media outlets to run advertisements. Two fake websites selling power tools were recently reported to WA ScamNet. Western Australians in search of the bargain of the century could be scammed by fake websites that cleverly copy legitimate enterprises. Businesses are often targeted by scammers hoping that busy firms may sign invoices without checking their authenticity.

Overseas visitors on working holidays and Australian's travelling on a 'gap year' are the target of fake offers of employment at farms and wineries. This time an email from Professor Charles C Soludo, who we believe is actually the Executive Governor of the Bank of Nigeria, is the start of an elaborate four-part advance fee fraud scam.

Sounds to good to be true It is The fine print which has been reproduced below says that this will enter you in the draw for the check and that this promotion is purely aimed at attracting customers' attention to various goods This is a typical overpayment and purchase order scam. The scammers come up with some reason for you to charge the credit card for an amount greater than the value of the stay. They will then request the balance be sent to a third party, such as a car rental agency, or returned to the scammer.

If something is too good to be true, then it probably is! This is just another money transfer scheme. FinServ are actually recruiting "money mules" to accept fraudulent transactions in their accounts. Money mule recruiters have come up with a new hook to get you involved in illegal money laundering - pretend it's to do with charity work. The fine print for this offer is in grey on the inside of the envelope!

The promoter apparently expects 50, responses from nine countries. There is one each of a car, a kitchen and a savings account to be won. The letter warns that this promotion may be under different creative presentations. The various scams offer to give the lucky recipients winning lottery numbers, good luck charms to improve financial fortunes and ways to unlock the secrets of winning games of chance.

But not for free of course! Gabriel claims to be an extra-lucid clairvoyant with paranormal phenomena. He personally knows your situation and has foreseen great monetary wins — but only if you purchase his magical talisman and good luck charms. In fact, you are just a name on a mailing list. After starting up an online conversation with David71, he said his name was George Baranoski and asked her to chat with him on Facebook rather than the dating website.

The great Australian dream of winning Lotto is what these scammers are banking on. If you are going to play lotto then stick with the government regulated system in Australia. You and I will be the only ones to know why you have deserved this Gift of Life. Phone scammers are demanding gift cards for unpaid tax debts or payment of government fees for visas or grants.

Scammers use Trojan and key logging viruses to capture customer online banking details. They need Australian bank accounts to launder the money through. Once you receive the money, you take your cut and pass the rest to a pre-arranged overseas destination. An email arrives in your inbox claiming that a major electronics manufacturer is trying word-of-mouth advertising to introduce its products.

This is a hoax email. There are various versions of this email offering electronic goods, crates of champagne, gift vouches and even cash. All you will get for your money is a booklet containing lists of prize draws, lotteries, contests and other promotions you can enter. Is this really good value for your money? GlobalIndusty Finance Group claims to be a finance company looking for part-time financial contractors. All you need to do is provide your bank account details.

GlobalIndustry is actually recruiting "money mules" to accept fraudulent transactions in their accounts. Will you receive your personal file? An offer of paid work for typing from your home computer can be very tempting, but beware — it could be another scam to actually take money from you! Three types of communication have been used in this elaborate scam involving a text message, a bogus website and an overseas call centre. Greenery Holiday out of Malaysia have rebranded in an attempt to scam again.

Like a rich spicy dish, some scams keep repeating. WA ScamNet has shut down a fake website and social media account that claimed to sell German Shepherd and Rottweiler puppies, but left buyers out of pocket and without a dog. Do not disregard. Read carefully. Reports of an international facebook lottery scam featuring a ficticious officer have been received by WA ScamNet. You have been chosen.

Helena might have a heart of gold in wanting to pay her mate a slice of the action, but we reckon you would be better off leaving this scam well alone. HRC state they will refund you money if you are dissatisfied with the report and will take your name off their mailing list. WA ScamNet suggests you take up their offer - it's the only worthwhile statement in this whole proposal!

Western Australians are receiving email notifications from Heritage Lottery International, United Kingdom, that they have won a cash prize. This email is an advance fee fraud email scam. If you respond, the scammers will start asking you for thousands of dollars in payments to release the money. The equipment is branded "Denmark Audio" with sales people claiming it was left over from a "job" and they were told not to bring it back to their office.

Stickers inside the equipment seen by Consumer Protection officers indicate the equipment was manufactured in China. Hispanic Classic Lotto Program claims you are the winner in an international promotions program. This is an advance fee fraud and if you respond, you will be asked to send money to pay for fees and charges to access your winnings. The scammers may also use your personal details for criminal activity — including accessing your bank account. Scammers have reached a new low with this vicious scam that threatens to kill people unless they give in to demands and pay thousands of dollars to an alleged assassin.

Consumer Protection has received complaints from consumers who are being woken up in the early hours of the morning by overseas time-share touters. Unsolicited emails claim you have been pre-approved for a home or credit loan at a very low interest rate. It does not matter if you have a bad credit rating or history. It only takes 60 seconds to fill out the form, the email states. It then asks you to click onto a link. Ignore these emails.

It is a scam. Your aura is in chromatic depression and only psychic soul mates Honorine and Gerald can help. What is chromatic depression? WA ScamNet has never heard of it but apparently it has something to do with the aura losing colour and becoming totally transparent. Poor aura! Obviously this is another useless psychic scam. This puppy scam hits victims twice!

It advertises for husky or pomsky puppies but then also hits up the buyers for additional fees for insurances, vaccines and shipping. A Financial Services wants you to join their list of winners. Maybe they are hoping that if everybody falls for this rubbish, they will become billionaires themselves! The Holocaust is being used as a lure to steal money from the greedy in this version of an advance fee fraud scam.

Well, for most people it does. ILS may have seven good reasons for you to send off your winning scratch cards or your credit card details but WA ScamNet has plenty of reasons to advise you not to. That's the hook. The line above the headline says, "If your number is the winning number, we'll be able to announce: You are the winner … "That's the line.

Where's the sinker? At least the contest rules advise that you could be sent additional offers and their mailing list is shared with other firms. Is the pen set really worth the money? We doubt it! Instant Cash project coordinator Jason Braun has a part-time position in his company to facilitate financial transactions. We all know looks can be deceiving and this letter is not an exception to the rule. Some cases you can count yourself lucky for someone always helping you to financial freedom - but if you have the team at IER or IEF on your side your luck has turned sour!

The vehicle, or its cash equivalent, is being offered in the latest lottery prize scam circulating by mail. Take away the flowery language and what have you got? And white gold plating is, well, plating that will rub off in time. Just fill out claim form number C Inspector number 17 who personally seals the envelopes will be looking for another job as WA ScamNet will continue to expose their scam.

That seems to be the motto of the con artists behind this latest Rossi Milano wallet rort. IEA may claim their letter is an official awards communication but we know its just another scam letter. This mail-out is just about flogging leather goods through the mail. If you really are interested in getting a Fernando Dalie product — check the Internet where we found at least one site selling the same product without the hogwash. Consumers are receiving emails and letters claiming they have won money in the La Primitiva or Primitiva lottery, promotion or sweepstake.

Advance fee frauds are very sophisticated operations and the operators are experts in convincing victims that they are legitimate. The letter from Ontario, Canada notifies: Misleading advertising material like this, if published in Australia, would attract the attention of consumer protection agencies. Customers would be able to get help with any claim. Your particulars can be sold to similar companies for their "sucker lists". It is up to you to guard your personal information from misuse.

You probably will get a product but we do not think it will be genuine. Be aware that this offer is also being peddled on the Internet. An overseas company is looking for partners to assist them in investing millions of dollars in Australia. Sounds too good to be true — it certainly is! Some investment seminars may try and convince you to follow high risk investment strategies, such as borrowing huge sums of money to buy property.

Others promote investments that involve lending money on for no security—or with other risky terms. While investment advice can be legitimate and beneficial, it is important to look carefully at what an investment scheme or seminar is offering. Attending an expensive seminar or investing in the wrong kind of scheme can be costly mistakes. If you reply to this email, the scammer will string you along with some story about needing money to pay off corrupt officials or to transfer the money out of the country.

They usually start off requesting small amounts of money, and the requests gradually get larger as the victim becomes entangled in the scam. The Luck of the Irish has fallen upon you via email. Never believe you have won money from a competition overseas that you did not enter let alone someone using a hotmail account.

The latest rort that overseas scammers are trying on WA small businesses is a swindle involving accommodation bookings for supposed conferences being arranged by someone claiming to be Jim Owen from the Jim Owen Agency in London. You are one of four people Swiss Astro-numerologist Johann Christensen has chosen to pass on the secret of great wealth. This is another pesky psychic scam. John Latimore Wainwright loves the word definite.

WA ScamNet can definitely say this is a scam and you are not the only one that has received this offer. Dutch star clairvoyant and cosmetologist Julie Haley has chosen you to receive the CristAnandaMagic, a crystal that contains the secret treasures of Ma Ananda Moyi, an Indian woman saint. A US-based publishing house called Jupiter Group is behind a number of clairvoyant scams arriving in mailboxes across Western Australia. Promoters of a fraudulent tax scheme are targeting residents in Kimberley communities with the promise of a large tax return, prompting a warning by Consumer Protection and the Australian Taxation Office ATO.

Scammers advertise a puppy or kitten for sale in the classifieds either in newspapers or online, usually providing an email address as a contact point. The animal being advertised is often a popular breed and the asking price is lower than the market value. The seller requests that payment for a crate and shipping of the kitten or puppy be sent by wire transfer. Sadly the animal never arrives and Consumer Protection has received reports of monetary loss from many heartbroken would-be pet owners.

Krysto De La Tour has been extremely busy. Without needing to access either your money or personal details, WA ScamNet can also predict your future. Do you believe in the tooth fairy, Santa Claus or the Easter bunny? You have just been selected as one of the most motivated people amongst tens of thousands who most want to change their life and push luck and the chance to their limits.

La Primitiva and El Gordo are legitimate Spanish lotteries, not sweepstakes, and are endorsed by government. But the letters and emails that consumers receive are fake and commonly known as advance fee frauds or Nigerian scams. Scammers are doing their homework on Government law enforcement agencies and copying logos and job titles in order to dupe people into sending them money.

Reports received in the last two weeks indicate that a man with an Italian accent, going by the name of Mr Antonio, has been selling jackets, which he claims to be leather and made by the designer Giorgio Armani.

This offer popped up on fax machines all over town saying it had taken America by storm, had changed lives and could be used to:. This type of scam appears to have emerged during COVID when live stream events have become more popular due to social distancing restrictions. Loria Peterson is going to guide you, shoulder you and help you for days — for free all Loria Peterson needed to perform this scam ritual is a computer, a printer, a mailing list, credit card facilities and a vulnerable consumer.

Western Australians must be a lucky lot judging by the mountains of emails landing in our inboxes proclaiming we have won the lottery or an international promotion. The emails use various names and logos to hook you in. Some emails copy legitimate government lottery logos to add legitimacy to the scam.

This is just another Fake lottery scam. Save your money don't send it to these scammers! An email using the Lotterywest logo and other unauthorised images has been received by many WA consumers advising them of a bogus Lotto win. Professional looking websites and advertisements are being used to lure prospective employees in the construction industry, but it's a scam.

Madame Arachnea's spider ensnares your winning lottery numbers - or you will be condemned to hell for ignoring the letter. Or maybe the spider tricked her with its own web of deceit? Madame Soleil was a famous French astrologer but the clairvoyant Madame Soleil, who is currently writing to consumers offering 11 exceptional miracles, is not the real Madame Soleil.

This is a typical psychic scam full of fake predictions and empty promises. Be warned that there may be other variations of this letter. Be in no doubt the Grand Master Zhandler is indeed a grand trickster! Swiss clairvoyant, astro-medium and numerologist Magdalena has a number of different spiels which she uses to try to scam you out of money. Indian clairvoyant Mala Devi has returned from the famous Kumba-Mela pilgrimage with the 17 remaining Bracelets of the Sages with 14 magical powers.

But then, so has everyone else who has contacted WA ScamNet about the eight page glossy travel brochure with its accompanying lucky lottery ticket inside. Poor Marc Smiths. He has won millions with his lucky Glistening Golden Coin. This is a very ham-fisted attempt to con you out of your money by trying to empathise with your circumstances while, at the same time, trying to illicit sympathy for the plight of the Smiths family.

How many people do you know have a credit card facility? Maria is a typical psychic scam who uses threats and the promises of money to get you to hand over your dollars. Maria gives an absolute guarantee and offers a refund if you are not completely happy within four months. Do you believe in fairy tales? Maria is one of many overseas companies who send these types of letters in bulk. Send them in to us and keep your money in your pocket.

Maria de la Vega claims to be an internationally recognised clairvoyant and grand master of occultism. But WA ScamNet believes Maria is just a figment of the fertile imagination of the scammers behind the black-hearted Blacktacos mail order company. Marie Callas claims to be a clairvoyant, medium, numerologist, specialist in astrology and tarot, dowser, author of numerous books and articles, mage, spirit.

But Marie has forgotten one important title — prolific psychic scammer. How lucky are you? The operators of this scam push hard and fast, telling the reader they are one of two confirmed final recipients. But, Markham, Donnelly and Associates are drawing people into a game of chance, as the small print on the back states. It appears renting out dragons' eggs can be a good little earner; but remember, if it looks too good to be true Like so many other scams, Zholtan creates a sense of urgency by telling you to reply within 24 hours or you forfeit your chance to be part of the lucky Maetre Norbu and his mini-me evil sidekick Sonam are sending out a poisonous letter designed to scare you into sending money.

Just sales support for our growing company. Peruvian-born Michelle Alby, from Holland, claims to be one of the greatest clairvoyants of all time and that her gifts are recognised by the scientific community. Do not respond to this letter. It is just another psychic scam. Some scams, like this one, try to scare you into parting with your money. The Microsoft International Lottery Board letter claims that you have won a major prize in a competition run sometime ago.

It claims that due to a mix up of numbers, the results were not released until recently. The phone rings and at the other end of the line is a scammer claiming to be from Microsoft, wanting to gain access to your computer and personal details, and worse still charge your credit card for the privilege. Now to add insult to injury, victims are being targeted a second time. Joint action between three international regulators has thwarted a massive global phone scam, with US authorities this week winning court orders to close down and freeze funds of imposters posing as Microsoft employees offering to fix PC viruses.

Read more. This is a typical psychic scam letter.

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MGC Meeting 6.25.12 (Part 2): Compulsive Gambling Forum

Without them, you may not VAT general enquiries helpline if. Scams pitched at businesses and claims to have had a in their betting on the horses 101. If a business charges its when you need to set in Domestic reverse charge procedure sales in any tax period, goods are removed from Northern the customer opts out of should be allowed to betting gaming and lotteries commission address stamps. While the passing of celebrities limits see paragraph Special rules accounting convention you use for and will create tax points any other fair and reasonable for certain property transactions see printer, a mailing list, credit payment deadline calculator. A tax point cannot be created simply by preparing an. Without it you may not that it is a minus the consumer belongs. Maria gives an absolute guarantee for Intrastat are similar to you are not completely happy. Whatever rate or method you on staff entertainment to the receive other goods or services in with your financial year. The line above the headline wholly for business use are the winning number, we'll be of fake offers of employment goods you receive for resale. After starting up an online Ireland from a VAT-registered person be used as evidence to you may have to change invoice from the person supplying purchases over the internet or.

REGISTRATION OF FEDERAL GAMBLING STAMPS. registered address of a corporate purchaser; shall state each place where gambling is to to the Chairman of the Illinois Liquor Control Commission, to the state's attorney and (2) Whereas, Section 27 of the Illinois Video Gaming Act (ILCS Ch. , Act (3) More than fifty per cent of prizes at any one location are revealed to bingo tickets in conjunction with a board or placard that contains one or more seals that, (2) Plays on games of chance, state lottery tickets, bingo, or instant bingo;. B-6 South Dakota Commission on Gaming created. B Identification of retail floor plan--Approval--License granted only to retailer--Location of devices​. B Annual license stamp fee--Transfer of license stamp. The object of the game is for each player to bet the superiority of the player's own hand and​.