What is the reporting period for club licensee annual report?

The club licensee reporting period is January 1st through December 31st.

When are Club Licensee annual reports due?

All club licensees with proceeds in excess of $20,000 in a calendar year are required to submit annual reports to the Department of Revenue by Feb. 1, for the preceding calendar year. For reporting year 2014, the deadline was extended to July 1, 2015.

When are Eligible Organization annual reports due?

Only club licensees are required to file annual reports. Other eligible organizations are not required to file annual reports.

What are club licensees required to report?

Club licensees are required to report the following information:

  • Number of W-2G forms issued
  • Total gross winnings reported on W-2G forms
  • Proceeds received by the club licensee from each game of chance conducted, itemized by week
  • Amount of prizes paid from all games of chance, itemized by week
  • Other costs incurred related to the conduct of games of chance
  • Verification and itemization of amounts distributed for public interest.

Note: A club licensee that retains games of chance proceeds for a substantial public interest purchase or project is required to give notice of the retention to the department via the club licensee’s annual report.

Are club licensees required to report games with zero or negative proceeds?

Yes. The law requires club licensees to report the proceeds received from each game of chance, itemized by week. Proceeds are the gross revenue less the cost of the game and prizes paid. If the cost and prizes are equal to or greater than the gross revenue, then there will be a zero or negative proceeds amount for the game. The zero and negative proceeds must be reported.

Can reports be saved and updated later?

Yes. The electronic reporting platform now offers a save-in-progress feature that allows clubs to enter, access and add to a saved report until it is ready for submission. The save-in-progress feature will also allow clubs to get a head start on future reporting requirements by entering report information as a reporting year progresses.

How do I save a partially submitted report?

Reports can be saved at any time by selecting "Save and Next" on the entry screen.

How do I create an e-Signature Account?

  • The first step in entering and accessing a report is to create an e-signature account by establishing a user ID and password. Simply select "Register" near the bottom of the reporting system login page.
    NOTE: If you have an existing e-signature account established with the department, you may use it to log into the system; it is not necessary to create a new account.
  • You must review and agree to the terms of use by selecting "I Agree" to the e-signature agreement.
  • Last, you must create a user ID and password following the guidelines provided on the screen.

What are unique identifiers?

To file a report, access a saved-in-progress report or amend a report, you will be required to enter the following 5 key identifiers into the annual reporting system:

  • Games of Chance License Number - Because the annual report is based on a calendar year, a club must use the games of chance license number it has at the beginning of a calendar year (on Jan. 1) throughout the reporting year in order to continue to access a saved-in-progress report, regardless whether the county issues a new license number during the year.
  • LID Number
  • Reporting Year - Choose the reporting year for which you are filing from the drop down box. This determines the period in which you are filing.
  • County and Municipality/Township
NOTE: Please maintain a record of information entered for the unique identifiers above, as they must be entered the exact same way each time a club licensee logs into the reporting system and a saved-in-progress report. If you are unable to retrieve your saved-in-progress report, call the department for assistance at 717-787-8275.

What if I am unable to retrieve my saved-in-progress report?

If you are unable to retrieve a saved-in-progress report, your 5 unique identifiers may have been entered incorrectly. Unique identifiers can be re-entered by clicking "Enter Report" from the homepage of the annual reporting system.

How do I amend a previously filed club licensee report?

The department encourages clubs to review reports thoroughly to ensure accuracy. Once submitted, reports can be amended at any time by entering your 5 unique identifiers and retrieving the submitted report.

Once changes are made to your submitted report, you must click "Submit" at the end of the report in order for your changes to be saved and your report amended. After amending a report you will receive a new confirmation number. We encourage you to keep a copy of your new confirmation number and amended report for your records.

What is a club licensee games of chance license number?

A games of chance license number is issued by the county treasurer’s office to qualifying eligible organizations to conduct games of chance in the Commonwealth. The license number is located on the games of chance license. Questions regarding licensing to conduct small games of chance should be directed to the county treasurer in the county where the organization is located.

How do I search for submitted reports?

The Small Games of Chance Club Licensee Annual Reporting System features a "Search Report" function where submitted reports can be viewed. Click "Search Report" from the homepage of the annual reporting system and use any of the "Search By" criteria, along with the Report Year, to search for an existing report.

NOTE: Saved-In-Progress reports will not appear in the search feature until submitted.

Are you able to enter or amend from the search screen?

No. To file a report, access a saved-in-progress report or amend a report, select "Enter Report" from the homepage of the annual reporting system and log in using your e-signature user ID and password.

What is FEIN?

The Internal Revenue Service issues Employer Identification Number. The application to obtain an EIN is available on the IRS' web site at: www.irs.gov .

What is a LID Number?

This is your liquor identification number issued by the PA Liquor Control Board. To search for a LID number, visit the "Licensees" section of www.lcb.state.pa.us .

What is a small games of chance operating week?

An operating week is a record-keeping period of seven consecutive operating or non-operating days as determined by each club licensee for which the club keeps its records related to its SGOC activity.

What if an operating week begins in one reporting period and ends in another reporting period?

Clubs only report small games of chance activity that occurs during the reporting period (the calendar year). Consequently, small games of chance activity that occurs during an operating week that spans more than one reporting period must be split between the two reporting periods.

For example, a club is working on its current report for the period from January 1 to Dec. 31. The club’s last operating week during that reporting period starts on Dec. 29 and ends Jan. 4. In this case, the first three days of the operating week (Dec. 29 to Dec. 31) fall within the current reporting period, and the last four days of the operating week (Jan. 1 to Jan. 4) fall within the next reporting period. The club should report the small games of chance activity for the first three days on the report for the current reporting period and the activity for the last four days on the report for the next reporting period.

What are the types of games required to be reported on the Club Licensee annual report?

The games you are required to report and are allowed under the Small Games of Chance Act are as follows:

  1. Pull-tab games
  2. Punchboards
  3. Raffles (including special permit raffles)
  4. Daily drawings
  5. Weekly drawing
  6. 50/50 drawing
  7. Pools
  8. Race Night games
Games of chance definitions:
  1. Pull-tab game – A deal of pull-tabs and its corresponding flare. A pull-tab means the gaming pieces used in a game of chance, which are made completely of paper or paper products with concealed numbers or symbols that must be exposed by the player to determine wins or losses.
  2. Punchboard – A board, placard or other device comprised of receptacles, usually laid out in a grid or column pattern, containing a deal of hidden punches and its corresponding flare.
  3. Raffle – A game of chance in which a participant buys a ticket for a chance at a prize with the winner determined by a random drawing of corresponding ticket stubs.
    • Special permit raffles – A raffle conducted under a special raffle permit.
  4. Daily drawing - A game of chance in which a bona fide member selects or is assigned a number in exchange for consideration for a chance at a prize with the winner determined by a random drawing. Daily drawings are to take place on the licensed eligible organization's licensed premises during the same operating day that the chances for the drawing are sold.
  5. Weekly drawing - A game in which a bona fide member selects or receives a number or numbers in exchange for consideration during an operating week for a chance at a prize . The winner is determined by a random drawing to take place on the eligible organization's premises on the last operating day of the eligible organization's operating week.
  6. 50/50 drawing – A game in which a participant buys a ticket for a chance to win a prize where the winner is determined by a random drawing of corresponding tickets sold for that drawing. The prize paid to the winner is comprised of one-half the money collected from tickets from the drawing and the remaining money retained by the eligible organization for distribution in accordance with this act.
  7. Pool - an activity in which a person pays an entry fee for each chance to win cash or merchandise based on the outcome of an event or series of events wherein the participants in the event or series of events are natural persons or animals.
  8. Race Night Games- a game of chance in which multiple participants place entry fees on a pre-recorded horse race displayed on a single screen to multiple participants simultaneously and that does not exceed eight consecutive hours and is not conducted more frequently than once a month.

Can I delete a submitted report?

No. Reports cannot be deleted once submitted; however, corrections can be made at any time by amending your report.

Is there a paper form available to file my annual Club Licensee report?

No. All reports must be filed electronically on our website at www.revenue.pa.gov/sgoc

Has the department approved any third-party software vendors for preparation and submission of annual reports on behalf of club licensees?

Yes. Visit www.revenue.pa.gov/sgoc to review approved third-party software vendors for small games of chance. NOTE: The department does not endorse any third-party vendor and does not vouch for the accuracy of the software. Department approval of a third-party software vendor only indicates that the vendor’s software has been approved to transmit reports to the Department.

How do I become an approved third-party software vendor for preparation and submission of small games of chance reports?

Inquiries can be directed to the Miscellaneous Tax and Registration Division by emailing RA-SGOC@pa.gov or by calling 717-787-8275.

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