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Cemetery Broker
Answer: A person who, other than in reference to an occasional sale, sells, or offers for
sale, buys or offers to buy, lists, leases or offers to lease, or solicits, or negotiates the
purchase or sale, lease or exchange of cemetery property or interment services, or
interest therein, for his or her own account or for another
Cemetery Salesperson
Answer: Natural person who, other than in reference to an occasional sale, is employed
by a cemetery broker to sell, or offer for sale, list or offer to list, or to buy, or to offer to
buy, or to lease, or to solicit, or to negotiate the purchase or sale or lease or exchange
of cemetery property or interment services, or any interest therein, for his or her own
account or for another
Cemetery Manager
Answer: Person engaged in or conducting, or holding himself or herself out as engaged
in those activities involved in, or incidental to, the maintaining, operating or improving a
cemetery, interment of human remains, and the care, preservation, and embellishment
of cemetery property
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,Crematory Manager
Answer: Person engaged in or conducting, or holding himself or herself out as engaged in
those activities involved in, or incidental to, the maintaining, or operating a crematory
Cemetery Licensee
Answer: Any cemetery broker, cemetery salesperson, or cemetery manager
Crematory Licensee
Answer: Corporation, partnership, or natural person licensed and shall mean a cemetery
licensee for purposes of disciplinary action
Crematory Remains Disposer
Answer: Person who, for his or her own account or for another, disposes of, or offers to
dispose of, cremated human remains by scattering over or on land or sea
Public Cemetery
Answer: Cemetery owned and operated by a city, county, city and county, or public
cemetery district
Non Applicable Cemeteries
Answer: Religious, public, and any private or fraternal burial park under 10 acres
established prior to Sept 19, 19392
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, Cemetery Information Disclosed
Answer: Owner of each cemetery, the name of the cemetery, the business address of the
cemetery owner, and the physical address of the cemetery
Employees with License Issues
Answer: Manager shall inform bureau within 30 days of being informed of any employee
with a previous license that has been revoked, suspended, on probation, or surrendered
Annual Cemetery Report
Answer: On or before June 1, or within five months after close of their fiscal year including
number of square feet of grave space and the number of crypts and niches sold or
disposed of under endowment care, amount deposited in endowment care fund,
statement showing separately the total amount of general and special endowment care
funds, and use of endowment care funds
Annual Audit Report
Answer: Signed by CPA or public accountant, includes inspection, review, and audit of
the general purpose financial statements of the endowment care fund and special care
fund, which shall include the balance sheet, the statement of revenues, expenditures,
and changes in fund balance. 30 day extension possible. Change in trustee must be
reports within 30 days. Change from calendar to fiscal reporting as long as reporting
period does not exceed one year. Filed with county clerk.
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