Small Games of Chance


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 CLUB LICENSEES AND ELIGIBLE ORGANIZATIONS
Club licensees and eligible organizations will NOT be required to submit electronic annual reports to the department this year. Reporting for 2014 will be required by Feb. 1, 2015 for clubs with proceeds of $20,000 or more, and access to the online reporting system will be available from this site in late 2014.

REGISTRATION AND LICENSING 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.

 

Small Games of Chance Quick Links Portlet  
Small Games of Chance Forms  
  Name Description
PDF Documents rev-1752.pdf Eligible Organization Games of Chance Application (REV-1752)
PDF Documents rev-1753.pdf Application for Small Games of Chance - Licensing of Distributors and Registration of Manufacturers (REV-1753)
PDF Documents rev-915.pdf PA Small Games of Chance Game Approval Form (REV-915)
PDF Documents SGOC_distributor_listing.pdf Small Games of Chance Distributors List
PDF Documents SGOC_distributor_notice.pdf SGOC Notice to Distributors
PDF Documents SGOC_legal_vs_illegal.pdf Small Games of Chance -Basic Guidance on what is Legal versus Illegal for Club Licenses and Eligible Organizations
PDF Documents SGOC_manufacturers_listing.pdf Small Games of Chance Manufacturers List
PDF Documents SGOC_overview.pdf Small Games of Chance Overview
PDF Documents SGOC_tavern_tax_obligations.pdf Small Games of Chance - State and host municipality tax obligations relating to taverns