§ 195-F — Statement of receipts, expenses; additional license fees

§ 195-f. Statement of receipts, expenses; additional license fees. 1.\nWithin seven days after the conclusion of any license period other than\na license period for a raffle, or as otherwise prescribed by the board,\nthe authorized organization which conducted the same, and its members\nwho were in charge thereof, and when applicable the authorized games of\nchance lessor which rented its premises therefor, shall each furnish to\nthe clerk or department a statement subscribed by the member in charge\nand affirmed by him as true, under the penalties of perjury, showing the\namount of the gross receipts derived therefrom and each item of expense\nincurred, or paid, and each item of expenditure made or to be made other\nthan prizes, the name and address of each person to whom each such item\nof expense has been paid, or is to be paid, with a detailed description\nof the merchandise purchased or the services rendered therefor, the net\nproceeds derived from the conduct of games of chance during such license\nperiod, and the use to which such proceeds have been or are to be\napplied and it shall be the duty of each licensee to maintain and keep\nsuch books and records as may be necessary to substantiate the\nparticulars of each such statement.\n 2. Within thirty days after the conclusion of an occasion during which\na raffle was conducted, the authorized organization conducting such\nraffle and the members in charge of such raffle, and, when applicable,\nthe authorized games of chance lessor that rented its premises therefor,\nshall each furnish to the clerk or department a statement on a form\nprescribed by the gaming commission, subscribed by the member in charge\nand affirmed by him or her as true, under the penalties of perjury,\nshowing the number of tickets printed, the number of tickets sold, the\nprice, and the number of tickets returned to or retained by the\nauthorized organization as unsold, a description and statement of the\nfair market value for each prize actually awarded, the amount of the\ngross receipts derived therefrom, each item of expenditure made or to be\nmade other than prizes, the name and address of each person to whom each\nsuch item of expense has been paid, or is to be paid, a detailed\ndescription of the merchandise purchased or the services rendered\ntherefor, the net proceeds derived from the raffle at such occasion, the\nuse to which the proceeds have been or are to be applied. It shall be\nthe duty of each licensee to maintain and keep such books and records as\nmay be necessary to substantiate the particulars of each such statement,\nprovided, however, where the cumulative net proceeds or net profits\nderived from the conduct of a raffle or raffles are less than thirty\nthousand dollars during any one occasion, in such case, the reporting\nrequirement shall be satisfied by the filing within thirty days of the\nconclusion of such occasion a verified statement prescribed by the\ngaming commission attesting to the amount of such net proceeds or net\nprofits and the distribution thereof for lawful purposes with the clerk\nor department and a copy with the gaming commission, and provided\nfurther, however, where the cumulative net proceeds derived from the\nconduct of a raffle or raffles are less than five thousand dollars\nduring any one occasion and less than thirty thousand dollars during one\ncalendar year, no reporting shall be required.\n 3. Any authorized organization required to file an annual report with\nthe secretary of state pursuant to article seven-A of the executive law\nor the attorney general pursuant to article eight of the estates, powers\nand trusts law shall include with such annual report a copy of the\nstatement required to be filed with the clerk or department pursuant to\nsubdivision one or two of this section.\n 4. Upon the filing of such statement of receipts pursuant to\nsubdivision one or two of this section, the authorized organization\nfurnishing the same shall pay to the clerk or department as and for an\nadditional license fee a sum based upon the reported net proceeds, if\nany, for the license period, or in the case of raffles, for the occasion\ncovered by such statement and determined in accordance with such\nschedule as shall be established from time to time by the board to\ndefray the actual cost to municipalities or counties of administering\nthe provisions of this article, but such additional license fee shall\nnot exceed five percent of the net proceeds for such license period. The\nprovisions of this subdivision shall not apply to the net proceeds from\nthe sale of bell jar tickets. No fee shall be required where the net\nproceeds or net profits derived from the conduct of a raffle or raffles\nare less than thirty thousand dollars during any one occasion.\n