DIVISION 3


REQUIRED STATEMENTS OF RECEIPTS, EXPENSES, PROFITS, FEES AND RECORDS


SEC.

12-027.00 Statement


    (1)     No later than fifteen (15) days after the end of the calendar month in which a game of chance licensed under this Article was held, operated or conducted, the organization or association which held, operated or conducted the game and its member or members who were in charge thereof shall furnish to the Parish Police Jury a duly verified statement showing:

        (1)         The amount of the gross receipts derived from each such game of chance, which shall include receipts from the sale of shares, tickets or rights in manner connected with participation in the game or the right to participate therein;

        (2)         Each item of expense incurred, or paid, and each item of expenditure made or to be made, including the name and address of each person to whom each such item has been, or is to be paid, with a detailed description of the merchandise purchased or the services rendered therefor;

        (3)         The net profit derived from each such game of chance, and the uses to which such net profit has been or is to be applied; and

        (4)         A list of prizes offered or given, with the respective values thereof.

    (2)     It shall be the duty of each licensee to maintain and keep such books and records as may be necessary to substantiate the particulars of each such report.


    (3)         It is herewith required of all organizations which are issued licenses to operate games of chance under this Article to submit to the Parish Police Jury quarterly reports (on the last working day of the month following that quarter) consolidating the monthly reports as follows:

Covering Calendar Months of:
Due:

Jan., Feb., March

April 15

April, May, June
July 15

July, Aug., Sept
Oct. 15

Oct., Nov., Dec
Dec. 31

(Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85; Ord. No. 89-1092, adopted 05/18/89)

STATE REFERENCE: LSA R.S. 33:4861 et seq.

SEC.

12-027.01 Police Jury Empowered To Examine Records


    The Parish Police Jury shall have the power to examine or to cause to be examined the books and records of any organization or association to which a license is issued under this Article, so far as they may relate to any transactions connected with the holding and conducting of any game of chance thereunder, and further, to examine any manager, officer, director, agent, member or employee thereof under oath in relation to the conduct of any such game of chance under any such license. Any information so received shall not be disclosed except so far as may be necessary for the purpose of carrying out the provisions of this Article. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

SEC.

12-027.02 Examination Of Records And Audit Fees


    Additionally, all organizations which are issued licenses under the provisions of this Article shall remit a fee to the Police Jury to provide for the examination and administration of records and audit fees based on a flat fixed rate of three percent (3%) of net proceeds (gross proceeds after allowable expenses) for each quarterly filing.

    Any prior monies collected under Ordinance No. 91-1424 in excess of 3% of net proceeds be refunded to the charitable organizations remitting same.

    All charitable organizations holding licenses under this Article be given advance written notice of any proposed amendments in the future. (Ord. No. 86-328, adopted 01/17/85; amended by Ord. No. 91-1424, adopted 03/21/91; amended by Ord. No. 91-1485, adopted 09/19/91)

SEC.

12-027.03 Immunity


    No persons, associations or corporation:

        (1)         Possessing, selling or in any manner disposing of in the Parish, any shares, tickets or rights to participate in any game or games of chance conducted or to be conducted under any license lawfully issued pursuant to this Article;

        (2)         Lawfully conducting or participating in the conduct of any such game of chance; or



        (3)         Permitting the conduct of any such game of chance upon premises owned by him or it of any game of chance conducted or to be conducted under any license lawfully issued pursuant to this Article

shall be liable to prosecution or conviction for violation of any provision of R.S. 14:90; however, this immunity shall not extend to any person or corporation knowingly conducting or participating in the conduct of any game of chance under any license obtained by any false pretense or statement made in any application for such license or otherwise, possessing, selling or disposing of shares, tickets or rights to participate in, or permitting the conduct upon any premises owned by him or it of any game of chance conducted under any license known to him or it to have been obtained by any such false or fraudulent pretense or statement. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

SEC.

12-027.04 Violations


    Any person who or which shall make any false statement in any application for a license under this Article or shall fail to keep such books and records as shall fully and truly record all transactions connected with the holding, operating or conducting of games of chance under any such license or shall falsify or make any false entry in any books or records so far as they relate to any transaction connected with the holding, operating and conducting of any game of chance under any such license or shall falsify or make any false entry in any books or record so far as they relate to any transaction connected with the holding, operating and conducting of any game of chance under any such license or shall violate any of the provisions of this Article or of any terms of such license shall be a disorderly person and if convicted as such shall, in addition to suffering any other penalties which may be imposed forfeit any license issued to it under this Article and shall be ineligible to apply for a license under this Article for one (1) year thereafter. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

SECS. 12-027.05 - 12-029.99 Reserved.