Subchapter D. RECORDKEEPING

§ § 901.401—901.404. [Reserved].

 The licensing authority will keep a list of licensees and send the list to the Department biannually on or before January 15 and July 15 of each year. Upon request, the licensing authority will provide the Department with a copy of an eligible organization’s license. The list shall identify the eligible organization, its full address, its license number, type of license and any special raffle permit serial number.

 (a)  The licensing authority will keep and maintain an up-to-date list of those municipalities within the licensing authority’s county that permit games of chance.

 (b)  The licensing authority will give a copy of the list to every eligible organization at the time of licensure.

 (c)  The licensing authority will make the list available to licensed eligible organizations who provide notice to the licensing authority of raffle sales within the licensing authority’s county.

 (d)  Any time the list is updated, the licensing authority will submit a copy of the list to the Department within 30 days of the update.

   The provisions of this §  901.407 adopted August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475.

MANUFACTURING RECORDS AND REPORTS

§ 901.421. Distributor license copy.

 A manufacturer shall maintain a record of the games of chance license number of each distributor to which it sells or otherwise furnishes games of chance.

   The provisions of this §  901.421 amended August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475. Immediately preceding text appears at serial page (265897).

 Records, including invoices, shall be maintained for a minimum of 2 years.

 A registered manufacturer shall keep and maintain annual records of the activities related to games of chance for at least 5 years.

   The provisions of this §  901.423 amended August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475. Immediately preceding text appears at serial page (265898).

 The records shall be maintained on the same basis as the manufacturer’s Federal income tax records.

 A record must include the following:

   (1)  Sales invoices. A manufacturer shall record every sale, return or other type of transfer of games of chance by completing a sales invoice or credit memo. An invoice must be prenumbered at the time of purchase. The numbering must be consecutive, using at least four digits. Manufacturers may use a computer generated numbering system if the same system is used for all sales and specific numbers cannot be input by use of a manual terminal or other device. The invoice must contain the following information:

     (i)   The date of the sale.

     (ii)   The date of the delivery.

     (iii)   The customer’s business address.

     (iv)   The description of each item sold, including serial numbers for pull-tabs and form number. Each game listed on the invoice that the Department has approved for sale in this Commonwealth must be clearly noted. The games may be listed in separate attachment identifying the form numbers and serial numbers.

     (v)   The quantity and sale price of each individual item, including individual items of merchandise to be used as prizes on punchboards and pull-tabs.

     (vi)   The gross amount of each sale to each customer, including discount terms and the total dollar amount of a discount.

     (vii)   The total amount of the invoice.

     (viii)   The distributor license number.

   (2)  Other records. Other records and reports as required by this part.

   (3)  Serial numbers not required. A manufacturer is not required to record the serial numbers of punchboards on the sales invoice.

   The provisions of this §  901.425 amended August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475. Immediately preceding text appears at serial page (265898).

 The sales of games shall be tracked by serial numbers.

   This section cited in 61 Pa. Code §  901.51 (relating to power and duties).

DISTRIBUTOR RECORDS AND REPORTS

§ 901.441. License of purchaser.

 A distributor shall keep a copy of the valid games of chance license of each eligible organization to which it sells or otherwise furnishes games of chance.

   The provisions of this §  901.441 amended August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475. Immediately preceding text appears at serial page (265899).

 Records, including invoices, shall be maintained for a minimum of 2 years.

 A licensed distributor shall keep and maintain annual records of its activities related to games of chance for at least 5 years.

   The provisions of this §  901.443 amended August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475. Immediately preceding text appears at serial page (265899).

 The records shall be maintained on the same basis as the distributor’s Federal income tax records.

 A record must include the following:

   (1)  Sales invoices. A distributor shall record every sale, return or other type of transfer of games of chance by completing a standard sales invoice or credit memo. An invoice must be prenumbered at the time of purchase. The numbering must be consecutive using at least four digits. The invoice must contain the following information:

     (i)   The date of the sale.

     (ii)   The date of the delivery.

     (iii)   The name, address and license number of the licensed eligible organization.

     (iv)   A full description of each item sold, including serial numbers for punchboards and pull-tabs and form numbers. The games may be listed as a separate attachment identifying the form numbers and serial numbers.

     (v)   The quantity and sales price of each individual item, including individual items of merchandise to be used as prizes on punchboards and pull-tabs.

 (vi)  The gross amount of each sale to each licensed eligible organization, including all discount terms and the total dollar amount of any discount.

 (vii)  The total amount of the invoice.

 (viii)  The ideal prizes per game.

   (2)  Bank reconciliation. A bank reconciliation shall be performed on a monthly basis.

   (3)  List of games sold. A list of games sold by form number and serial number and the license number of the purchaser. These records must include enough detail to allow an audit of sold, unsold and damaged games.

   (4)  Other records. Other records and reports shall be maintained as required by this part.

   The provisions of this §  901.445 amended August 11, 2006, effective August 12, 2006, 36 Pa.B. 4475. Immediately preceding text appears at serial pages (265899) to (265900).

   This section cited in 61 Pa. Code §  901.51 (relating to power and duties).

LICENSED ELIGIBLE ORGANIZATION RECORDS

§ 901.461. Annual records.

 An eligible organization licensed to conduct games of chance shall keep and maintain annual records of the activities related to games of chance with separate totals of activity under the license for each operating week. Annual records shall be maintained for 2 years.

 A record must include the following:

   (1)  The gross receipts from the conduct of games of chance.

   (2)  The full details of the expenses related to the conduct of games of chance.

   (3)  The total cost of the prizes paid out for games of chance.

   (4)  The details as to how the proceeds from games of chance were used or disbursed by the eligible organization.

 The following records and information shall be maintained with regard to raffle prizes:

   (1)  The amount of proceeds received from the raffle.

   (2)  The expenses deducted from the net receipts of a raffle.

   (3)  A list of prizes and receipts for purchase of prizes.

   (4)  A list of winners’ names and addresses for prizes in excess of $100.

 Detailed annual records for the operation of punchboards and pull-tabs, must include the following:

   (1)  The name of the punchboard or pull-tab deal.

   (2)  The manufacturer’s serial number on the punchboard or pull-tab deal.

   (3)  The date it was placed in play.

   (4)  The date it was removed from play.

   (5)  The total number of plays in each deal or punchboard.

   (6)  The cost per play.

   (7)  The cost to the eligible organization of the prizes paid, including cash and merchandise.

   (8)  The cash value of all prizes.

   (9)  A list of winners’ names and addresses for prizes in excess of $100.

 A licensed eligible organization shall maintain the following records and information with regard to each daily or weekly drawing:

   (1)  The type of drawing (daily or weekly).

   (2)  The operating day or operating week as applicable during which chances were sold and the date of the drawing.

   (3)  The list of entrants in the drawing.

   (4)  Each entrant’s assigned or chosen number.

   (5)  The cost per chance.

   (6)  The proceeds from the sale of chances and the prize payout percentage.

   (7)  The winner’s name.

   (8)  The prize paid to the winner.

   (9)  The winner’s name and address for a prize over $100.

   (10)  The winner’s signed acknowledgment for receipt of the prize.

   (11)  A notation if the drawing is a carryover, and the amount of the jackpot being carried over to the next drawing.

 Cash over and short must be determined by:

   (1)  Subtracting actual cash from net receipts for games of chance paying cash prizes.

   (2)  Subtracting actual cash from gross receipts for games of chance which award merchandise prizes.

 A separate annual record shall be kept which may be easily cross-referenced to the other required records and which identifies the following:

   (1)  The number and amount of individual prizes awarded in excess of $100.

   (2)  The total amount of prizes awarded per operating week.

   (3)  The total amount of raffle prizes awarded each month.

 Records, including invoices, shall be maintained a minimum of 2 years.