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Cemetery Broker - ✔✔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 - ✔✔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 - ✔✔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 - ✔✔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 - ✔✔Any cemetery broker, cemetery salesperson, or
cemetery manager
Crematory Licensee - ✔✔Corporation, partnership, or natural person licensed
and shall mean a cemetery licensee for purposes of disciplinary action
Crematory Remains Disposer - ✔✔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 - ✔✔Cemetery owned and operated by a city, county, city and
county, or public cemetery district
Non Applicable Cemeteries - ✔✔Religious, public, and any private or fraternal
burial park under 10 acres established prior to Sept 19, 19392
Cemetery Information Disclosed - ✔✔Owner of each cemetery, the name of the
cemetery, the business address of the cemetery owner, and the physical
address of the cemetery
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, Employees with License Issues - ✔✔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of being informed of any employee with a previous license that has been
revoked, suspended, on probation, or surrendered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 - ✔✔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 - ✔✔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.
Annual Audit Penalties - ✔✔$400 fine per month (up to 5 months) for a late
report. Failure to pay within 15 days shall be cause for disciplinary action.
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