10 Del. Admin. Code § 301-6.0

Current through Register Vol. 28, No. 5, November 1, 2024

Section 301-6.0 - Fees

6.1 Annual licensing fees must be paid to the Commission by all registrants on or before January 1 of upcoming calendar year for which the registration will be active. Licensing fees must be paid by check made payable to the "Division of Gaming Enforcement" at 655 South Bay Road, Suite 1A, Dover, Delaware 19904.

6.2 Any registration application received by the Commission must be accompanied by at least the pro-rated amount of the annual licensing fee for the remainder of the calendar year in which the application is received.

6.2.1 Any operator that offered contests to persons located in Delaware prior to August 25, 2017 may offer contests as a conditional registrant to persons located in Delaware from August 25, 2017 until sixty days after applications for registration are made available to the public by the Director so long as the pro-rated amount of the annual licensing fee for the remainder of the calendar year is received by the Commission.

6.3 The operating fee shall be 15.5% of a registrant's or conditional registrant's interactive fantasy sports gross revenue generated within the state during the preceding quarter, unless the Secretary of Finance adopts a different percentage pursuant to 29 Del. C. § 4868(a).

6.3.1 If the Secretary of Finance determines that another state is imposing an operating fee percentage greater than that set pursuant to 29 Del. C. § 4868, the Secretary of Finance shall, not later than December 1st, notify all registrants and conditional registrants, in writing, of the increased rate to be imposed on such registrant's interactive fantasy sports gross revenue generated within the State during the next succeeding calendar year.

6.3.2 The operating fee shall be paid to the State of Delaware utilizing a form prescribed by the Delaware Division of Revenue.

6.3.3 The Director may perform audits of the books and records of any registrant at such times and intervals as the Director deems appropriate for the purpose of determining the sufficiency of operating fee payments.

6.3.3.1 If the operating fee is not paid, or if the operating fee paid is determined by the Director to be incorrect or insufficient with or without an audit, the amount of operating fees shall be finally and irrevocably fixed by the Director.

6.3.3.2 The Director shall provide a registrant notice of an incorrect or insufficient operating fee, as well as the fixed operating fee determined by the Director.

6.3.3.2.1 The operating fee determined by the Director shall be final unless the registrant against whom it is assessed, within thirty days after receiving notice of such determination, requests a hearing.

10 Del. Admin. Code § 301-6.0

21 DE Reg. 499 (12/1/2017) (Final)