La. Admin. Code tit. 42 § I-1755

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-1755 - Distributor's State Identification Stamp

A. Each distributor shall purchase from the division a state identification stamp for a fee of $100. Each separate package of all charitable gaming supplies and equipment shall be permanently and conspicuously marked with this stamp at the point of sale to a licensed organization at which time the distributor will collect the following fees:

1. 3 percent of the ideal net proceeds on all pull tab or break-open tickets;

2. 5 percent of the actual value of all other charitable gaming supplies;

3. distributors shall remit these fees with their monthly reports of sales to the division.

B. These fees and the sales report required in §1761 are due no later than midnight of the fifteenth of each following month. In addition to any other civil or criminal penalties, distributors who are late in submitting these fees and/or reports, shall be assessed late penalties of $250 or 10 percent of amount due whichever is greater for fees not submitted after notice and opportunity for a hearing held in accordance with the Administrative Procedure Act. Interest shall be imposed on the late payment of user fees at the rate of 10 percent per annum. The daily rate is calculated at 0.00027 times the amount of unpaid fees for each day the payment is late. This interest is in addition to any penalties that may be imposed.

La. Admin. Code tit. 42, § I-1755

Promulgated by the Department of Public Safety and Corrections, Office of State Police, LR 13:103 (February 1987).

AUTHORITY NOTE: Promulgated in accordance with R.S. 33:4861.17.