Expiration of certificate of registration; filing of financial statements within specified time of termination of solicitation.
Houston Code of Ordinances § 36-81
in effectSec. 36-81. - Expiration of certificate of registration; filing of financial statements within specified time of termination of solicitation.
(a) Each certification of registration issued by the director shall expire according to the following schedule:
(1) A Class A certificate of registration shall expire not later than 30 days from the date of issuance, or upon the termination of the solicitation period specified, whichever is less.
(2) A Class B certificate of registration shall expire not later than one year from the date of issuance, or upon the termination of the solicitation period specified, whichever is less.
(b) Not later than 120 days after the expiration of its certificate of registration, each person who registered shall file a closing statement with the director. Except as provided to the contrary in this section, the closing statement shall be a financial statement that is either:
(1) On a form provided by the director for this purpose and sworn to by the individual who would be the appropriate individual to sign a registration statement on behalf of the person who registered; or
(2) Audited by a certified public accountant.
The closing statement shall indicate the total funds collected or pledged from the solicitation of funds, the purpose or purposes (with the amount of funds for each purpose) for which such funds have been or will be disbursed by the person registering, any incurred but unpaid expenses resulting from the solicitation of funds, all other anticipated disbursements of collected or pledged funds, the actual or projected date of each disbursement, and, if funds have been or will be kept by the person registering for over 30 days before disbursement, the name of the financial institution, if any, with which such funds have been or will be deposited. The requirement to show the total funds represented by any food that has been collected or pledged may be satisfied either by estimating the monetary value of the food to the nearest multiple of $100.00 or by providing the weight of the food in the manner required by the director.
(c) Each person registering shall file a preliminary closing statement no later than 30 days from the expiration of its certificate of registration. The preliminary closing statement shall be filed with the director on forms provided for this purpose. It shall be a financial statement containing the same information as listed on the preceding paragraph of this section, except that it need not be sworn to or audited by a certified public accountant and that any amounts stated thereon may be estimated based upon whatever information is reasonably available to the person registering at the time the preliminary closing statement is filed.
(d) Any requirement in this section to submit a financial statement may alternatively be satisfied by the submission of an information return covering the entire time period during which the solicitation of funds was conducted and actually filed with the United States Internal Revenue Service to fulfill federal requirements for submission of information returns for persons exempt from taxes in accordance with 26 U.S.C.A. § 501 or any successor provision.
(Ord. No. 05-1346, § 1, 12-7-05)
Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH36PUCHTR_ARTVSOFUCHPU_S36-81EXCEREFIFISTWISPTITESOFetched: 10/26/2026