Kansas Statutes 75-5176. Same; taxation
Terms Used In Kansas Statutes 75-5176
- Act: means the Kansas charitable gaming act. See Kansas Statutes 75-5173
- Administrator: means the administrator of charitable gaming designated by the secretary pursuant to Kan. See Kansas Statutes 75-5173
- Call bingo: means a game in which: (1) Each player pays a charge; (2) a prize or prizes are awarded to the winner or winners; (3) each player receives one or more cards or faces; and (4) each player covers the squares on each card or face as the operator of such game announces a number, letter or combination of numbers and letters appearing on an object selected by chance, either manually or mechanically from a receptacle in which have been placed objects bearing numbers, letters or combinations of numbers and letters corresponding to the system used for designating the squares. See Kansas Statutes 75-5173
- Charitable gaming: means bingo, including call bingo, and instant bingo and charitable raffles. See Kansas Statutes 75-5173
- Department: means the department of revenue. See Kansas Statutes 75-5173
- Director: means the director of taxation. See Kansas Statutes 75-5173
- Distributor: means any person or entity that sells or distributes instant bingo tickets, bingo cards or bingo faces. See Kansas Statutes 75-5173
- face: means a piece of paper which is marked off into 25 squares arranged in five horizontal rows of five squares each and five vertical rows of five squares each, with each square being designated by a number, letter or combination of numbers and letters. See Kansas Statutes 75-5173
- games of bingo: means the games of call bingo and instant bingo. See Kansas Statutes 75-5173
- Instant bingo: means a game: (1) In which each player pays a charge; (2) in which a prize or prizes are awarded to the winner or winners; (3) in which each player receives one or more disposable pull-tab or break-open tickets which accord a player an opportunity to win something of value by opening or detaching the paper covering from the back of the ticket to reveal a set of numbers, letters, symbols or configurations, or any combination thereof; (4) that is conducted by a licensee under this act; (5) that may be dispensed by an instant bingo vending machine; and (6) that does not utilize any dice, normal playing cards, instant ticket with a removable latex covering or slot machines. See Kansas Statutes 75-5173
- Licensee: means any nonprofit organization holding a license to manage, operate or conduct games of bingo or charitable raffles pursuant to Kan. See Kansas Statutes 75-5173
- Secretary: means the secretary of revenue or the secretary's designee. See Kansas Statutes 75-5173
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
For the purpose of providing revenue which may be used by the state and for the privilege of operating or conducting games of bingo under the authority of this act:
(a) There is hereby levied and there shall be collected and paid by each licensee a tax at the rate of 3% upon the gross receipts received by the licensee from charges for participation in call bingo games using reusable bingo cards and any admission fees or charges. The tax imposed by this section shall be in addition to the license fee imposed under Kan. Stat. Ann. § 75-5175, and amendments thereto.
(b) There is hereby levied and there shall be collected and paid by each distributor a tax at a rate of $0.002 upon each bingo face sold or distributed by the distributor to each licensee conducting call bingo games within the state of Kansas. The distributor shall include the tax due under this subsection in the sales price of each bingo face paid by the licensee and such tax shall be itemized separately on the invoice provided to the licensee.
(c) There is hereby levied and there shall be collected and paid by each distributor a tax at a rate of 1% upon the total of the printed retail sales price of all tickets in each box of instant bingo tickets sold or distributed by the distributor to each licensee conducting instant bingo games within the state of Kansas. The distributor shall include the tax due under this subsection in the sales price of each box paid by the licensee and such tax shall be itemized separately on the invoice provided to the licensee.
(d) If a distributor does not receive payment in full from a licensed organization within 60 days of the delivery of call bingo and instant bingo supplies, the supplier shall notify the department of charitable gaming in writing of the delinquency. Upon receipt of the notice of delinquency, the department of charitable gaming may revoke or suspend the license.
(e) Whenever, in the judgment of the administrator, it is necessary, in order to secure the collection of the tax due under subsection (b), the administrator shall require any distributor subject to such tax to file a bond with the director under conditions established by and in such form and amount as prescribed by rules and regulations adopted by the secretary.