When is my first report due?
When are the reports due?
- Eligible Organization’s (non-club licensee) first annual report is due on Feb. 1, 2014 and should include activity during 2013.
- Club Licensee’s first semi-annual report is due on Feb. 1, 2014 and should include activity from July – Dec. 2013.
Who is required to report?
- Eligible Organization (non-club licensee) reports are due annually on February 1 for the preceding calendar year.
- Club Licensee reports are due semi-annually on February 1 for the preceding six-month period beginning July 1 and ending December 31 and August 1 for the preceding six-month period beginning January 1 and ending June 30.
What are the eligible organizations required to report?
- Beginning February 1, 2014, eligible organizations (non-club licensees) with proceeds in excess of $2,500 in a year must electronically file an annual report.
- Beginning February 1, 2014, club licensees – organizations with liquor licenses that hold licenses to conduct small games of chance – are required to electronically file semi-annual reports.
Eligible organizations are required to report the following information:
What are club licensee required to report
- Number of W-2G forms issued
- Total gross winnings reported on W-2G forms
- Gross revenue collected from small games of chance
- Total expenses associated with small games of chance
- Total prizes paid
- Amount of proceeds used for public interest purposes.
Club licensees are required to report the following information:
What is a games of chance license number?
- Number of W-2G forms issued
- Total gross winnings reported on W-2G forms
- Gross revenue collected for all games of chance, itemized by week and type of game
- Total small games of chance expenses, itemized by week and type of game
- Total prizes paid, itemized by week and type of game
- Proceeds, itemized by week and type of game, detailing the following:
- Amount of proceeds used for public interest purposes, including details regarding the date(s) distributed, name of recipient(s) and the amount(s) distributed;
- Amount of proceeds used for operational expenses, including details regarding amount used for real property taxes, utility and fuel costs; heating and air conditioning equipment or repair costs; water and sewer costs; property or liability insurance costs; mortgage payments; interior and exterior repair costs, including repair to parking lots; new facility construction costs; entertainment equipment, including television, video and electronic games; small games of chance license and criminal history record information check fees; and
- Amount of proceeds retained for a substantial purchase or project, including the description and completion date.
A games of chance license is issued by the county treasurer’s office for 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.
What are the reporting periods?
How do I make a correction to a previous filed report?
- The eligible organization reporting period is January through December for the preceding calendar year.
- The club licensee reporting periods are January through June and July through December for the preceding six months.
Corrections cannot be made once a report is submitted. If corrections are needed, you must submit a new report for the reporting period. This will replace any previously filed reports for the same reporting period.
What is FEIN?
FEIN stands for Federal Employer Identification Number. Employer Identification Numbers can be obtained by contacting the Internal Revenue Service.
What is a LID Number?
LID Number stands for License Identification Number. This number is assigned to each owner by the PLCB, Pennsylvania Liquor Control Board. To search the PLCB website go to www.lcb.state.pa.us .
What is a W2-G form?
A W2-G form must be provided to individuals when the prize awarded is $600 or more. The eligible organization is responsible for issuing the W2-G to the prize winner and sending a copy to the IRS and the Department of Revenue. The W2-G form is a federal form and is available on the IRS website.
What is an operating week?
An operating week is seven consecutive operating s or non-operating days as determined by each organization.
What if your operating week falls outside of the reporting period?
The operating week should always begin and end within the reporting period.
Why can’t I use punctuation?
No special characters should be used in any field on annual or semi-annual reports.
When should a game be included on a semi-annual report?
Games should only be reported during the operating week it was completed.
How long does a club licensee have to distribute proceeds to be used for public interest purposes?
Any proceeds reported on the “Semi-annual Reporting Totals of Games and Proceeds” should be distributed during the reporting period or by the time the report is due. Do not report proceeds that were reported on a prior report.
How long does a non-club licensee have to distribute proceeds to be used for public interest purposes?
Any proceeds reported on the “Annual Reporting Totals of Games, Proceeds and Amounts Expended for Public Interest Purposes” should be distributed during the reporting period or by the time the report is due. Do not report proceeds that were reported on a prior report.
When is the deadline to expend proceeds for public interest purposes and operating expenses?
The deadline to expend proceeds received during the reporting period is from the beginning of the reporting period to the due date of the report.
What are the types of games required to be reported?
The games you are required to report and are allowed under the Small Games of Chance Act are as follows:
- Pull-tab games
- Special permit raffles
- Daily drawings
- Weekly drawing
- 50/50 drawing
Games of chance definitions:
Can I use proceeds that I am entitled to use for operational expenses outside of the current reporting period?
- 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.
- 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.
- 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 raffle – A raffle conducted under a special raffle permit.
- 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.
- 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.
- 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.
Yes. You can report the amount of unused operational expenses during the reporting period they were obtained in Part 3 –Amount Retained. When the proceeds are expended, report the proceeds during the reporting period in which the proceeds were expended, in Part 4 – Expenditure of Retained Amount.
Who do I contact if I don’t find an answer to my questions?
Is there a paper form available to file my report?
- Questions regarding reporting requirements should be directed to the Department of Revenue at RA-SGOC@pa.gov.
- Questions regarding licensing to conduct small games of chance should be directed to the county treasurer in the county where the organization is located.
- Questions regarding conducting games of chance should be directed to Liquor Control Enforcement at 717-540-7410.
No. All reports must be filed electronically on our website at www.revenue.state.pa.us/sgoc