2023 New York Laws › GMU - General Municipal › Article 9-A - Local Option for Conduct of Games of Chance by Certain Organizations › 195-F - Statement of Receipts, Expenses; Additional License Fees.

§  195-f. Statement of receipts, expenses; additional license fees. 1.
  Within seven days after the conclusion of any license period other  than
  a  license period for a raffle, or as otherwise prescribed by the board,
  the authorized organization which conducted the same,  and  its  members
  who  were in charge thereof, and when applicable the authorized games of
  chance lessor which rented its premises therefor, shall each furnish  to
  the  clerk  or department a statement subscribed by the member in charge
  and affirmed by him as true, under the penalties of perjury, showing the
  amount of the gross receipts derived therefrom and each item of  expense
  incurred, or paid, and each item of expenditure made or to be made other
  than  prizes, the name and address of each person to whom each such item
  of expense has been paid, or is to be paid, with a detailed  description
  of  the merchandise purchased or the services rendered therefor, the net
  proceeds derived from the conduct of games of chance during such license
  period, and the use to which such  proceeds  have  been  or  are  to  be
  applied  and  it shall be the duty of each licensee to maintain and keep
  such  books  and  records  as  may  be  necessary  to  substantiate  the
  particulars of each such statement.
2. Within thirty days after the conclusion of an occasion during which
  a  raffle  was  conducted,  the  authorized organization conducting such
  raffle and the members in charge of such raffle, and,  when  applicable,
  the authorized games of chance lessor that rented its premises therefor,
  shall  each  furnish  to  the  clerk or department a statement on a form
  prescribed by the gaming commission, subscribed by the member in  charge
  and  affirmed  by  him  or  her as true, under the penalties of perjury,
  showing the number of tickets printed, the number of tickets  sold,  the
  price,  and  the  number  of  tickets  returned  to  or  retained by the
  authorized organization as unsold, a description and  statement  of  the
  fair  market  value  for  each prize actually awarded, the amount of the
  gross receipts derived therefrom, each item of expenditure made or to be
  made other than prizes, the name and address of each person to whom each
  such item of expense has been  paid,  or  is  to  be  paid,  a  detailed
  description  of  the  merchandise  purchased  or  the  services rendered
  therefor, the net proceeds derived from the raffle at such occasion, the
  use to which the proceeds have been or are to be applied.  It  shall  be
  the duty of each licensee to maintain and keep such books and records as
  may be necessary to substantiate the particulars of each such statement,
  provided,  however,  where  the  cumulative  net proceeds or net profits
  derived from the conduct of a raffle or raffles  are  less  than  thirty
  thousand  dollars  during  any one occasion, in such case, the reporting
  requirement shall be satisfied by the filing within thirty days  of  the
  conclusion  of  such  occasion  a  verified  statement prescribed by the
  gaming commission attesting to the amount of such net  proceeds  or  net
  profits  and the distribution thereof for lawful purposes with the clerk
  or department and a  copy  with  the  gaming  commission,  and  provided
  further,  however,  where  the  cumulative net proceeds derived from the
  conduct of a raffle or raffles  are  less  than  five  thousand  dollars
  during any one occasion and less than thirty thousand dollars during one
  calendar year, no reporting shall be required.
3.  Any authorized organization required to file an annual report with
  the secretary of state pursuant to article seven-A of the executive  law
  or the attorney general pursuant to article eight of the estates, powers
  and  trusts  law  shall  include  with  such annual report a copy of the
  statement required to be filed with the clerk or department pursuant  to
  subdivision one or two of this section.
4.  Upon  the  filing  of  such  statement  of  receipts  pursuant  to
  subdivision one or two of  this  section,  the  authorized  organization
  furnishing  the  same shall pay to the clerk or department as and for an

  additional license fee a sum based upon the reported  net  proceeds,  if
  any, for the license period, or in the case of raffles, for the occasion
  covered  by  such  statement  and  determined  in  accordance  with such
  schedule  as  shall  be  established  from  time to time by the board to
  defray the actual cost to municipalities or  counties  of  administering
  the  provisions  of  this article, but such additional license fee shall
  not exceed five percent of the net proceeds for such license period. The
  provisions of this subdivision shall not apply to the net proceeds  from
  the  sale  of  bell  jar tickets. No fee shall be required where the net
  proceeds or net profits derived from the conduct of a raffle or  raffles
  are less than thirty thousand dollars during any one occasion.