13 MAC Pt. 10, R. 5.2
Returns/Due Dates
Cite as 13 Miss. Admin. Code Pt. 10, R. 5.2
Returns/Due Dates.
(a) All bingo returns and reports are due on the 15th of the following month along with applicable
remittance. Such returns, reports, and remittance must be postmarked by the 15th of the following
month. If the 15th falls on a Saturday, Sunday, or a legal holiday, postmark from the next
business day will be accepted.
(b) The Commission may establish differing reporting requirements for different classes of
licensees, so long as they are not more restrictive than those required by statute. Such classes of
bingo locations are as follows:
1. Class "A" shall be composed of bingo locations which conduct bingo games in which
the prizes awarded, or could be awarded, total an aggregate amount in excess of
$5,000 per session;
2. Class "B" shall be composed of bingo locations which conduct bingo games in which
the prizes awarded, or could be awarded, total an aggregate amount of not less than
$2,500 and not more than $5,000;
3. Class "C" shall be composed of bingo locations which conduct bingo games in which
the prizes awarded, or could be awarded, total an aggregate amount of less than
$2,500.
(c) The report must be filed on forms as supplied by the Commission. A report is due each month
by each bingo location, even if there has been no activity. Not filing or filing past the due date
could result in the suspension and/or revocation of the charitable organization’s license. Other
appropriate changes may be announced from time to time by the Commission.
(d) The report must be signed under oath by the designated bingo supervisor whose name is on
file with the Commission and the individual who prepared the report.
(e) The law requires each bingo location that conducts bingo to report to the Commission in such
manner and on such forms as the Commission prescribes. The statutes provide that all reports
and supplemental records filed by the operation are public record and open to public inspection
in accordance with the Public Records Act of 1983.