Kansas Administrative Regulations

Regulation Number:92-23-71
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Bingo
Tax Type:Bingo
Brief Description:Licensing requirements; renewals
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92-23-71. Licensing requirements; renewals. (a) Each applicant expecting to conduct charitable raffles with annual gross receipts exceeding $25,000 shall apply to the department for a charitable raffle license at least 30 days before any raffle tickets may be sold.
(b) Each application for a charitable raffle license or the renewal of a charitable raffle license shall be submitted on a form prescribed by the department and be accompanied by the applicable fees prescribed in K.S.A. 2015 Supp. 75-5175, and amendments thereto.
(c) In addition to information requested on the application, any applicant or licensee may be required to provide any of the following with an application or renewal:
(1) A copy of the applicant’s or licensee’s articles of incorporation or bylaws or, if the applicant or licensee is not a corporation, a copy of any bylaws or other documents that specify the nonprofit organization’s structure and purpose;
(2) a copy of the ruling or determination letter from the internal revenue service recognizing the applicant or licensee as a nonprofit organization; and
(3) a current roster of all active members of the nonprofit organization.
(d) Each licensee shall maintain current information on its license. The licensee shall inform the department within 30 days of any changes in the information supplied in its most recent application filed with the department.
(e) Any licensee may request a hearing in accordance with the Kansas administrative procedure act before a charitable raffle license may be suspended or revoked by the secretary. The licensee shall surrender the raffle license to the department upon receipt of the final order of suspension or revocation.
(1) For each suspension, the license shall be returned to the licensee at the end of the suspension period.
(2) For each revocation, the former licensee may reapply for a charitable raffle license no earlier than six months following the date of revocation.
(f) Charitable raffle licenses shall not be transferred or assigned to another nonprofit religious organization, nonprofit charitable organization, nonprofit fraternal organization, nonprofit educational organization, or nonprofit veterans’ organization.
(g) Only one nonprofit organization may be licensed for each charitable raffle.
(h) Each licensee wanting to renew its license shall submit an application for renewal at least 30 days before the date the licensee intends to begin selling charitable raffle tickets in the new licensing period. (Authorized by and implementing K.S.A. 2015 Supp. 75-5175; effective Feb. 12, 2016.)