Revenue Ruling 35-00-02
Bingo, Lottery by Pickle Card, Lottery, and Raffle - Bingo Bonus
Pickle Cards. IN ACCORDANCE WITH PROVISIONS CONTAINED IN LB 658, EFFECTIVE
JULY 13, 2000, AN ORGANIZATION WHICH HOLDS A CLASS I OR CLASS II BINGO LICENSE
WHO ALSO HOLDS A CLASS I OR CLASS II LOTTERY BY THE SALE OF PICKLE CARDS LICENSE
MAY SELL BINGO BONUS PICKLE CARDS AT ITS REGULAR OR LIMITED PERIOD BINGO
OCCASIONS. EXCEPT AS PROVIDED IN THIS RULING, BINGO BONUS PICKLE CARDS SHALL BE
SUBJECT TO ALL OF THE REQUIREMENTS OF THE NEBRASKA PICKLE CARD LOTTERY ACT AND
ACCOMPANYING REGULATIONS.
Advice has been requested as to the proper
marketing, sale, and conduct of a lottery by the sale of pickle cards in which
certain prize winners in the lottery by pickle cards are determined by the
drawing of bingo balls during the conduct of a licensed bingo occasion. Such
pickle card games shall be known and referred to as "bingo bonus pickle
card games" and are subject to the following provisions.
- DEFINITIONS
- Bingo bonus pickle card game means a lottery by the sale of pickle
cards game in which certain prize winners are determined by the drawing
of bingo balls during the conduct of a licensed bingo occasion.
- Bingo bonus hold card means a pickle card used in conjunction with a
bingo bonus pickle card game which contains a bingo letter and number
combination predetermined by the manufacturer to be a "hold"
combination eligible for a bingo bonus prize.
- Bingo bonus prize means a cash prize amount predetermined by the
manufacturer which is to be awarded to a player possessing a bingo bonus
hold card which has been determined to be a winning card based upon the
drawing of bingo balls at a licensed bingo occasion.
- MANUFACTURER REQUIREMENTS
- Except as otherwise specifically provided in the Nebraska Pickle Card
Lottery Act, bingo bonus pickle cards shall adhere to all of the
requirements contained in the Act and Pickle Card Regulation 35-318,
which apply to traditional pickle cards.
- No bingo bonus pickle card shall be both an instant winner and a bingo
bonus hold card. In designing a bingo bonus pickle card game, the
manufacturer shall ensure that each unit contains 75 bingo numbered hold
combinations which correspond to the traditional bingo ball numbers of
B-1 through O-75. The manufacturer shall ensure that no individual unit
of bingo bonus pickle cards contains any duplicate or identical bingo
bonus hold combinations.
- The manufacturer may design a bingo bonus pickle card game to
contain multiple sets of bingo numbered hold combinations provided
each set of hold numbers contains the numbers B-1 through O-75 and
is distinguishable by color.
- The manufacturer may design a bingo bonus hold card to contain
more than one bingo numbered hold combination.
- No bingo bonus pickle card game may contain a last sale feature
whereby a prize is to be awarded to the person who purchases the last
pickle card of a particular unit.
- No bingo bonus pickle card game shall incorporate user-determined,
carry-over, or progressive prize features. The number of winners and all
cash prize amounts to be awarded shall be predetermined by the licensed
manufacturer.
- The flare card for each bingo bonus pickle card game shall adhere to
all of the requirements contained in the Nebraska Pickle Card Lottery
Act and Pickle Card Regulation 35-318 which apply to flare cards.
- No bingo bonus pickle card game may utilize multiple boards or
placards. All the required flare card information and game play
features must be contained on one board or placard which shall serve
as the game's flare card.
- Each bingo bonus pickle card game must have a unique form number which
differentiates such game from any similar seal card game approved for
sale in Nebraska.
- No bingo bonus pickle card game shall be packaged to contain an
optional seal card which can be used in place of the drawing of
bingo balls to determine prize winners.
- For each unit of bingo bonus pickle cards sold to a Nebraska licensed
distributor for resale in Nebraska, the licensed manufacturer shall
supply a conspicuous warning label or sticker, advising that such game
can be played in Nebraska only at a licensed bingo occasion.
- Each manufacturer shall submit a sample of such label or sticker
to the Department for approval. Any subsequent modifications made to
an approved label or sticker shall also be subject to Department
approval.
- DISTRIBUTOR REQUIREMENTS
- A licensed distributor shall ensure that bingo bonus pickle card units
are sold only to organizations which hold a Class I or Class II bingo
license and a Class I or Class II lottery by the sale of pickle cards
license.
- A licensed distributor shall not sell or otherwise provide a unit of
bingo bonus pickle cards to any licensed organization in this state unless
and until such unit has been affixed with a conspicuous warning label or
sticker, supplied by the manufacturer of the game, advising that such game
can be played in Nebraska only at a licensed bingo occasion.
- The warning label or sticker shall be affixed to outside of the box or
other container in which the game is packaged by the manufacturer in
such a manner as to easily draw the attention of the licensed
organization to whom the game is supplied.
- It shall be the responsibility of the licensed distributor to ensure
that the warning label or sticker provided by the manufacturer is
properly affixed to each unit of bingo bonus pickle cards.
- ORGANIZATION REQUIREMENTS
- Bingo bonus pickle cards shall be sold to the public only at a
licensed Class I or Class II bingo occasion or at an authorized limited
period bingo occasion. A licensed organization shall not sell bingo
bonus pickle card units to any pickle card operator or at its designated
premises except in conjunction with the conduct of bingo.
- Bingo bonus pickle cards shall not be sold through any coin-operated
or currency-operated pickle card dispensing device. Additionally, the
commingling of two or more units of bingo bonus pickle cards is
prohibited. However, a licensed organization may offer for sale more
than one bingo bonus pickle card game simultaneously, provided the games
are of a different form number.
- Only one bingo bonus pickle card game of a particular form number
may be placed in play at a time. No licensed organization shall
place a second unit of bingo bonus pickle cards, with the same form
number, in play until the winning bingo bonus hold number(s) of the
previous game have been drawn and announced.
- The winning bingo bonus hold number(s) for a particular game shall not
be drawn unless and until all of the pickle cards within the unit have
been sold.
- The winning bingo bonus hold number for a particular game shall be
determined by the first bingo ball drawn of the first bingo game
conducted after all of the bingo bonus pickle cards of the game have
been sold.
- If the manufacturer has designed a bingo bonus pickle card game
which allows two or more bingo bonus prizes to be awarded by the
drawing of more than one bingo ball, the winner of the top-tier
bingo bonus prize shall be determined by the first bingo ball drawn,
and the remaining bingo bonus prize winners shall be determined in
successive ball draws with prizes awarded in descending order of
value.
- If the last pickle card of a particular bingo bonus pickle card
game is sold during the last bingo game of the occasion, then upon
the conclusion of that bingo game the bingo caller shall:
- Return all bingo balls to the receptacle; and
- Draw the appropriate number of bingo balls necessary to
determine the bingo bonus winners.
- The bingo caller shall record the following information on the flare
card for each bingo bonus pickle card game:
- The number of the bingo game in which the bingo bonus numbers
were drawn;
- The winning bingo bonus number(s) drawn;
- The date of the bingo occasion at which the winning numbers were
drawn;
- The first and last name of the bingo caller; and
- The first and last name of either the bingo chairperson or the
gaming manager for the licensed organization signifying that such
person has verified the winning bingo bonus number(s) drawn.
- In the event a particular unit of bingo bonus pickle cards is not
completely sold during the course of the bingo occasion, the licensed
organization must continue to sell the pickle cards for that game at its
next bingo occasion. Additionally, the bingo caller must make an
announcement at the conclusion of the bingo occasion advising that any
player with a bingo bonus hold card for a game to be continued at the
next bingo occasion, shall be solely responsible for the safekeeping of
his or her hold card(s).
- No licensed organization shall award a bingo bonus prize unless and
until the appropriate winning bingo bonus hold card is presented for
payment. The licensed organization must verify that the serial number of
any winning bingo bonus pickle card presented matches the serial number
of a game which was sold at its bingo occasion.
- In the event one or more of the winning bingo bonus hold cards
are not presented for payment during the bingo occasion at which
the winning numbers were determined, the licensed organization
shall post the following information at each successive bingo
occasion for the next thirty days or until the bingo bonus prize(s)
have been claimed, whichever comes first:
- The name, form number, and serial number of the bingo
bonus game with unclaimed bingo bonus prizes;
- The date of the bingo occasion at which the winning
numbers were drawn;
- The winning bingo bonus number for the game; and
- A statement indicating that bingo bonus pickle card prizes
must be claimed within thirty days.
- The bingo caller shall, at the beginning of each bingo occasion,
make an announcement identifying the name and serial number of
each bingo bonus pickle card game with unclaimed prizes. Such
announcement shall be made at each successive bingo occasion for
the next thirty days or until the prize(s) have been claimed,
whichever comes first.
- Winning bingo bonus hold cards must be redeemed within 30 days from
the date of the bingo occasion at which the winning bingo bonus hold
number(s) were determined. At the end of the 30-day period, any
unclaimed prize shall be retained in the licensed organization's pickle
card checking account until utilized for a lawful purpose.
- Winning bingo bonus hold card(s) must be stapled to the game
flare card. The flare card and winning bingo bonus hold card(s)
shall be retained with the organization's records for a period of
three years.
- The proceeds from the sale of bingo bonus pickle cards shall not be
included in the organization's bingo gross receipts and shall be
recorded as pickle card sales. The proceeds from the sale of bingo bonus
pickle cards, less prizes actually paid, shall be deposited in the
licensed organization's pickle card checking account.
- Bingo bonus pickle card prizes are not considered bingo prizes
and are not required to be included when determining bingo prize
limitations or bingo prize payout requirements.
APPROVED:
Mary Jane Egr
State Tax Commissioner
August 15, 2000
Pickle Card Information Guides
| Pickle Cards | Home