Small Games Of Chance
Small Games Of Chance
The Small Games of Chance Statute stipulates an eligible organization must be in existence and fulfilling its purpose for one year in order to apply and be eligible for a games of chance license.
Fees
| Small Games of Chance - Annual | $125 | License is valid for one (1) year from the date of issuance, and has a $2,000.00 prize limit. An eligible organization must have an owned or leased premises to qualify for this type of license. Fill out form REV-1752 to apply. |
| Small Games of Chance - Monthly | $25 | License is valid for 30 consecutive days, allowing a span of time to sell tickets and end on the day of the event or drawing. There is a prize limit of $2,000.00. Monthly licenses cannot overlap; however, an eligible organization can obtain more than one per year. Fill out form REV-1752 to apply. |
| Special Raffle Permit | $25 | Any current holder of an annual or monthly license that intends to award prizes totaling more than $3,000.00 must obtain a Special Permit, which is only valid for a one-time raffle. Fill out the Special Raffle Permit application to apply. |
References
- 1988 Act 156: https://www.legis.state.pa.us/cfdocs/Legis/LI/uconsCheck.cfm?txtType=HTM&yr=1988&sessInd=0&smthLwInd=0&act=0156.
- 2013 Act 92: https://www.legis.state.pa.us/cfdocs/legis/li/uconsCheck.cfm?yr=2013&sessInd=0&act=92
- Overview: https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SGOC/Documents/rev-1750.pdf
- Info for Eligible Organizations: https://www.revenue.pa.gov/TaxTypes/SGOC/ClubLicensees-EligibleOrg/Pages/default.aspx
- Distributors: https://www.revenue.pa.gov/TaxTypes/SGOC/Distributors-Manufacturers/Documents/sgoc_distributor_listing.pdf
- SGOC Info: https://www.revenue.pa.gov/TaxTypes/SGOC/Pages/default.aspx
- Frequently Asked Questions: https://revenue-pa.custhelp.com/app/answers/list/c/300