481—100.9 (99B) Reports. Qualified organizations and those who have annual game night or fair raffle licenses are required to file reports explained in this rule.
	 100.9(1) The quarterly report of a public school district shall include all transactions of any group operating under the license.
	 100.9(2) Quarterly reports are submitted on a calendar-quarter basis. The quarterly report form is provided by the department.
	  a.   	 The first quarter is January 1 to March 31;
	  b.   	 The second quarter is April 1 to June 30;
	  c.   	 The third quarter is July 1 to September 30;
	  d.   	 The fourth quarter is October 1 to December 31.
Reports written on forms provided by the department are due 30 days after the end of the quarter. When the due date is on Saturday, Sunday or a legal holiday, the report is due the next business day. Subrule 100.13(5) contains further specific information.
The department may require a qualified organization to submit records of specific occasions with the quarterly report.
This rule is intended to implement Iowa Code sections 99B.2(4) and 99B.16.