Kansas Administrative Regulations

Regulation Number:92-23-41
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Bingo
Tax Type:Bingo
Brief Description:Definitions; persons conducting games of bingo; restrictions.
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92-23-41. Definitions; persons conducting games of bingo; restrictions. (a) For purposes of K.A.R. 92-23- 41 through K.A.R. 92-23-59, each of the following terms shall have the meaning specified in this subsection:
(1) “Gross bingo receipts” means the revenue received from the sale of bingo faces, reusable bingo cards, instant bingo tickets, and any charges or admission fees imposed on players for participation in games of bingo.
(2) “Licensing period” means the period of time beginning on July 1 and through the following June 30.
(b) A person engaged in the management, operation, or conduct of a game of bingo shall not participate as a player in that game of bingo.
(c) Only one employee of the lessor may assist the licensee with the session if there has been a cancellation by a licensee’s volunteer to work. The lessor’s employee shall not handle any money.
(d) Volunteers who are members of a licensee’s nonprofit organization may assist only one licensee during the same licensing period. (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179 and 75-5181; effective Feb. 12, 2016.)