(1) You must report your gross gambling receipts for each of your licensed gambling activities during the previous quarter on your quarterly license report.

(2) You must submit a quarterly license report even if you:

(a) Have paid the maximum annual license fee for your license year;

(b) You do not owe a quarterly license fee for the quarter;

(c) Have no gross gambling receipts to report;

(d) Close your business;

(e) Surrender your license;

(f) Do not renew your license; or

(g) Your license is revoked or suspended.