(a) On or before the twentieth day of the month following each calendar quarter, each lobbyist shall file electronically a report covering the immediately preceding calendar quarter and containing the information required by this section. (b) A lobbyist shall file separate reports for each employer which the lobbyist represents. Each report shall contain the total expenditures during the reporting period for all direct expenditures, costs or values, whichever is greater, provided for members of the General Assembly or for employees or members of any state agency for the following: (1) Food and refreshment; (2) Entertainment, including the cost of maintaining a hospitality room; (3) Lodging expenses away from home; (4) Fair value of travel if the trip exceeds 100 miles; (5) Recreation expenses; and (6) Gifts or contributions, excluding political contributions as defined in Chapter 80 of Title 15. (c) The information shall be reported electronically and shall show the total expenditures for the reporting period and shall also list the recipient any time the expenditures exceed $50 per diem. The lobbyist shall also affirm that the lobbyist has provided the recipient of any gift in excess of $50 with a representation as to the value of the gift. The records shall be retained for a period of 4 years from the date of filing.
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