Commencement

These Regulations shall be deemed to come into force on the 1st day of April, 2011. __________ Lotteries Control 17 SCHEDULE I [regulation 13(1)] FORM OF LICENCE FORM 1 EXCLUSIVE LICENCE Pursuant to section 6(2)(c) of the Lotteries Control Act, Chapter 151 of the Laws of Belize, an exclusive licence is hereby granted to……………………., a company duly incorporated under the Companies Act, Chapter 250 of the Laws of Belize, having its registered office at……………………to promote and administer the Lottery Games as detailed below, subject to the Lotteries Control Act, the Regulations, the special conditions annexed to this licence. Full details of lotteries approved: (1)……………………………………… (2) ..……………………………………. (3) ..……………………………………. Annual Licence Fees of: THIS EXCLUSIVE LICENCE shall remain in force for a period of……………………………….……..years with effect from………………….and shall expire on ……………. DATED this…………………….day of………………… GIVEN under my hand and the seal of the Lotteries Committee. ____________________________ 18 Lotteries Control (CHAIRPERSON) LOTTERIES COMMITTEE APPROVED. MINISTER RESPONSIBLE FOR LOTTERIES SPECIAL CONDITIONS OF LICENCE ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… (Approved rules of the game or games attached to the licence.) (Conditions in Schedule II also attached) __________ Lotteries Control 19 FORM 2 LICENCE Pursuant to section 6(2)(a) or (b) of the Lotteries Control Act, Chapter 151 of the Laws of Belize, a licence is hereby granted to ………………………, a company duly incorporated under the Companies Act, Chapter 250 of the Laws of Belize, having its registered office at…………………………, to promote and administer the Lottery Games as detailed below, subject to the Lotteries Control Act, the Regulations, conditions and the special conditions annexed to this licence. Full details of lotteries approved: (1) …………………………………………. (2) …………………………………………. (3) …………………………………………. Annual Licence Fees of: THIS LICENCE shall remain in force for a period of………… months with effect from…………and shall expire on …………….………………. DATED this…………day of…………. GIVEN under my hand and the seal of the Lotteries Committee. ___________________________ (CHAIRPERSON) LOTTERIES COMMITTEE 20 Lotteries Control SPECIAL CONDITIONS OF LICENCE ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… (Approved rules of the game or games attached to the licence.) (Conditions in Schedule II also attached) __________ Lotteries Control 21 SCHEDULE II [regulation 13(2)] CONDITIONS OF LICENCE 1. The licensee shall use and sell tickets in the form prescribed by the Lotteries Committee. 2. Tickets sold shall bear the mark lodged with the Lotteries Committee. 3. The licensee shall establish a system in tandem with the Income Tax Department and Lotteries Committee for the gathering of sales data. 4. The licensee shall submit a statement of monthly Revenue Sales to the Commissioner of Income Tax and copied to the Lotteries Committee in the format approved by the Lotteries Committee. 5. If it is proved that a false statement is made, then the Licensee will be charged fifteen percent (15%) of the Gross Revenue without prejudice to any criminal liability that may be incurred by the Licensee in that behalf. 6. The licensee shall submit an Annual Audited Statement of Accounts prepared by an independent auditor to the Commissioner of Income Tax and copied to the Lotteries Committee and the Auditor General within three months of the close of the Licensee’s financial year. 7. The Licensee shall contract an independent lottery expert, with the approval of the Lotteries Committee, to conduct an audit of the lottery process and equipment to be conducted every……………………years. 22 Lotteries Control The cost shall be fully borne by the Licensee. A report shall be forwarded to Lotteries Committee by the expert, six (6) weeks after the completion of the audit. 8. The Licensee shall execute a performance bond of………………….or in any other amount as may be specified by the Lotteries Committee for the due payment of all winnings and prizes and penalties in respect of the said Lotteries and for the faithful performance of all its obligations under its licence and this Agreement. 9. The Licensee shall undertake all expenses required for the proper operation of the Lotteries, including the cost to keep all lottery drawing equipment refurbished, upgraded and to standards or replaced, if necessary. 10. The Licensee shall provide all equipment, tickets, spare parts and other material required for the operation of the Lotteries. 11. The Licensee shall pay business tax at the applicable rate prescribed in the Income and Business Tax Act. 12. The Licensee shall use consultants that have been approved in writing by the Lotteries Committee. 13. The Licence shall be revoked if– (i) The Licensee has failed to pay the Licence Fee for two consecutive months; (ii) The Licensee has failed to pay its taxes or penalties; (iii) The Licensee defaults in payment of prizes; Lotteries Control 23 (iv) The Licensee has materially and substantially breached a term or condition of the Licence; and (v) The Licensee has violated the Lotteries Act and its Regulations. 14. The Lotteries Committee may impose an administrative penalty to the Licensee for a violation of any condition of this licence or any provision of the Lotteries Control Act and Regulations. 15. The Licensee shall comply in all respects with the terms and conditions of such licence(s) and the Lotteries Control Act and Regulations and the relevant laws and regulations in force in Belize from time to time. 16. This Licence is subject to the conditions and stipulations contained in the agreement of even date between the Licensee and the Government of Belize which shall be read and construed as an integral part thereof. 17. The Licensee shall arrange with an independent auditing firm acceptable to the Lotteries Committee to provide oversight services on lottery draws of which all costs shall be borne by the Licensee. 18. The Licensee shall appoint agents and shall register the names of his agents with the Lotteries Committee. 19. The Licensee shall pay to the Commissioner of Income Tax the prescribed Lotteries Tax. The gross revenue will be calculated by reference to gross cash receipts collected by the games. 20. The Licensee shall, before paying any such winnings or prize, deduct therefrom tax in accordance with the Income and Business Tax Act, and shall forthwith pay over to the Commissioner of Income Tax the amount of tax so deducted, 24 Lotteries Control and every such amount shall, without prejudice to any other penalties, be a debt owing from the Company to the Government and shall be recoverable as such. 21. Statement of monthly Revenue Sales shall include information of sales, commissions paid out to agents and expenses and by the end of the financial year a statement showing how the Government’s share of profit has been calculated. 22. A penalty of one (1) percent per day on amount due will be payable to Government of Belize in case of late payment. 23. The payment of the Annual Licence Fee shall be paid at least seven (7) working days before the date of the licence. __________ Lotteries Control 25 SCHEDULE III [regulation 13] APPLICATION FOR A LOTTERIES LICENCE PART A GENERAL NOTES AND INFORMATION TO APPLICANTS 1. All applications for a licence to operate a licensed premises are governed by the provisions of the Act and these Regulations. 2. The Committee shall not be liable for any adverse public notices, embarrassment, criticism or financial loss to the applicant which may result from action taken with regard to this application. 3. The applicant shall be responsible for the payment of any expenses incurred by the Committee during the course of processing the application. 4. The applicant is responsible for furnishing to the Committee, with this application, the following support documents, namely– (a) the Memorandum and Articles of Association if the applicant is a company; (b) copies of the audited accounts of the applicant comprising balance sheets and profit and loss accounts for the last three years, including the most recent; (c) if the applicant is a holding company with subsidiary companies, the Memorandum and 26 Lotteries Control Articles of Association of each such subsidiary company; (d) if the applicant is a subsidiary company of a holding company, the Memorandum and Articles of Association of the holding company and each subsidiary company of the holding company; (e) particulars of each person who is a shareholder, director, partner, secretary or manager of the applicant if the applicant is a company; (f) particulars of every person not referred to in paragraph (e) above who has any financial interest, direct or indirect, in the subject of this application; (g) a full set of fingerprints of the persons referred to in paragraphs (e) and (f) above; (h) a copy of the personal identification card and two recent photographs of each of the persons referred to in paragraphs (e) and (f) above; (i) where a person referred to in paragraphs (e) and (f) above is a naturalized citizen or permanent resident of another country, a copy of the naturalization documents; (j) copies of reference letters on the character of the applicant. 5. Applicants are warned that the discovery of any material falsification or omission of information required may result in the Committee’s refusal to grant a licence. Where false particulars are discovered after the grant of a licence, such licence may be cancelled. Lotteries Control 27 6. Any change in the particulars furnished in respect of an application should forthwith be communicated to the Committee if such change occurs before the grant of a licence. 7. An applicant should state whether the application is being made by an individual in his own capacity, or for and on behalf of a company, partnership, association or other entity. 8. An applicant should specify the name, postal address, telephone number, fax number and e-mail address of the person with whom the Committee should communicate in respect of the application. 9. When completed, all the documents related to this application should either be personally delivered to the Committee or sent thereto by prepaid registered mail, addressed to the attention of the Chairman at the following addressThe Chairman Lotteries Committee c/o Ministry of Economic Development 28 Lotteries Control PART B INDIVIDUAL APPLICANTS (This Part should be completed if the application is being made by an Individual) 10. Full names (Surname and Christian names). 11. Postal Address of the applicant, including contact telephone number, fax number and e-mail address (if any). 12. Are you or your spouse a director or officer in any company, partnership association or other entity incorporated in Belize? (State: Yes or No) 13. Are you acting in this particular application wholly or partly as a nominee, agent or trustee of another person? If the answer is Yes, give details of the arrangement in sufficient detail. 14. Give the names and addresses of your accountant and/or auditors. 15. Are you in business as a sole proprietor at the time of making this application? If Yes, give details of your business in sufficient detail. If No, give details of the business arrangement under which you presently operate in sufficient detail. 16. Will the business which is the subject of this application be– (a) incorporated under the Companies Act, Chapter 206? Answer: (Yes/ No) Lotteries Control 29 (b) carried on under a business name registered under the Business Names Act, Chapter 204? Answer: (Yes/No) If the answer to (a) or (b) is Yes state the full name and address applicable thereto. PART C COMPANY APPLICANTS (This Part should be completed if the application is being made by a company) 17. State the full name of the company. 18. State the principal place of business of the company, and the company’s registered office. 19. State the date of incorporation of the company in Belize (N.B. Remember that the Memorandum and Articles of Association of the company will accompany this application). 20. State the amount of the registered capital of the company in Belize dollars, and the amount of the paid up capital in Belize dollars. 21. Is the company a holding company? Does it hold a controlling or other interest in any other company? Answer: (Yes/No). If Yes, provide details of the subsidiary companies, or the interest your company has in any other company. 22. Is the company a subsidiary of another company? Answer: (Yes/No). If Yes, give full particulars of the holding company, including its registered office, and principal place of business, and address and attach a copy each of its Memorandum and Articles of Association. 30 Lotteries Control 23. If the answer to 22 is No, attach a full list of the names and addresses, telephone and fax numbers and e-mail addresses of the shareholders, debenture holders, mortgagees and others with a financial interest in the company. In the case of those whose interest exceed 1 % of the paid up share capital of the company, state the amount of their interest. 24. Has the company ever been convicted of any offence in any country? Answer: (Yes/No). If Yes, give full details of the court, the date of judgment, and the sentence passed. 25. Has the company ever received a civil judgment against it in any country? Answer: (Yes/No). If Yes, give full details of the court, the date of judgment and the award given. 26. Has the company ever been the subject of a winding-up petition? Answer: (Yes/No). If Yes, give full details. 27. Give the names and addresses of the company’s accountants and/or auditors. 28. Give a list of all bank accounts held by the company in the past and at present. Lotteries Control 31 PART D PARTICULARS OF LOTTERIES COMPANY (This Part should be completed by all applicants) 29. Name under which the lottery company will be known. 30. Full postal address of the lottery company. 31. List the games which will be played if the licence is approved. 32. Brief description of each game. 33. Rules of each game. 34. Prizes offered. 35. What liquid capital can be made available for the payment of winnings from the resources of the applicant. 36. If the licence is approved, is it intended to raise additional capital to operate the lottery or lotteries? Answer: (Yes/No). If Yes, state the amount to be raised, and give full details of the source and supporting documents. 37. If the licence is approved, would the licenced lottery company be financially or otherwise connected with any other type of business? Answer: (Yes/No). If the answer is Yes, please provide details of the other business, and the nature and extent of the connection. 38. List the names and addresses of all persons not listed in paragraph 23 above who will receive, directly or indirectly, any compensation or other benefit based on a percentage or share of the proceeds of the lottery games. Attach a copy of all related agreements. 32 Lotteries Control 39. Give the full names and addresses of those persons who, if a licence is granted, will exercise actual day-to-day control and/or management of lottery games. 40. Has the applicant any previous management experience in controlling and managing lottery games? Answer: (Yes/No). If Yes, please provide details. PART E FURTHER INFORMATION AND DECLARATION (This Part should be completed by all applicants) 41. Do you have any further information connected to this application which you wish to be taken into account by the Committee when considering this application? Answer: (Yes/No). If Yes, please specify. 44. The following declaration must be signed by the applicant himself if an individual, or by the Chairman of the Board of Directors and any other Director if applicant is a company, or by any other two senior officials if applicant is any other entity or organization. DECLARATION I/WE hereby certify to the best of my/our knowledge and belief that the information given in this Application is complete and correct in all respects. FURTHER I/WE undertake to inform the Lotteries Committee within seven calendar days whenever any of the information given in this application ceases to be valid either wholly or in part, and/or whenever any of the particulars given in this Application are altered in any form whatsoever. 1. DATED……………………………………….. Lotteries Control 33 SIGNED………………………………………. TITLE (DR.) (MR.) (MRS.) (MISS) (MS.)……….. 2. DATED……………………………………….. SIGNED……………………………………….. TITLE (DR.) (MR.) (MRS.) (MISS) (MS.) …….. __________ 34 Lotteries Control SCHEDULE IV* [regulation 14(2)(a)] LICENCE FEES AND TAXES No. Particulars Fee $/% 1 Government Lottery for one-year period $2,000,000.00 2 National Lottery: (a) with winnings of more than $50,000.00 per chance for a one- year period. $50,000.00 (b) with winnings of S50,000.00 or less per chance for a one- year period. $25,000.00 3 Instant Lottery for one-year period $5,000.00 4 Games of Chance* Raffles: (a) with prizes ranging from S100.00 to S5,000.00 per event; (b) with prizes ranging from more than $5,000.00 to $10,000.00 per event; (c) with prizes of over $ 10,000.00 per event. $100.00 Local Games: * This Schedule was amended by S.I. 166 of 2020 Lotteries Control 35 Bingo and other games for one year. $300.00 5 One-day event $25.00 6 Amendment to licences: Exclusive licence $3,000.00 National lottery licence $1,500.00 Instant lottery licence $1,500.00 Other licences $100.00 LOTTERY TAX 7 Government Lottery exempt from lottery taxes 8 National Lottery 12.5% (monthly on gross income) 9 Instant Lottery 12.5% (monthly on net income for an Instant Lottery with a payout of 64% or more that is certified by an international certifying agency) 36 Lotteries Control 12.5% (monthly on gross income for an Instant Lottery with a payout of 64% or more that is not certified by an international certifying agency) 12.5% (monthly on gross income for an Instant Lottery with a payout of less than 64%) 10 Raffles 5% (total value of prize) Lotteries Control 37 MADE this 9th day of September, 2011. (ERWIN CONTRERAS) Minister of Economic Development, Commerce, Industry and Consumer Protection __________