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Small Games of Chance

INFORMATION FOR CLUB LICENSEES AND ELIGIBLE ORGANIZATIONS Each club with proceeds of $20,000 or more is required to file an annual report.

The Small Games of Chance Electronic Reporting System can be accessed here, and the department has created a filing guide to facilitate clubs’ reporting. Reports are due by February 1st. Club licensees may begin filing for the current reporting year as of January 1st.

TAVERN GAMES TAX INFORMATION FOR TAVERNS Once a tavern becomes licensed by the Pennsylvania Liquor Control Board to sell tavern games, a tavern is obligated to file and pay tavern games tax quarterly. The state tavern games tax is 60 percent of net revenue of all tavern games, and the host municipality tax is 5 percent of net revenue from tavern games.

INFORMATION FOR DISTRIBUTORS AND MANUFACTURERS Pull-tab games, punchboards and race night games for use in the commonwealth may only be produced by manufacturers registered with the Department of Revenue. Distributors may only purchase small games of chance from registered manufacturers, and taverns and eligible organizations licensed to sell small games of chance must purchase them from distributors licensed by the Department of Revenue. Additionally, distributors selling to taverns are required to report and pay tavern games tax monthly.