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.