Mailing Date: April 16, 2012
Mark Budda, Adjutant
American Legion Post 104 Home Association Inc.
1312 Broad Street
Montoursville, PA 17754
Re: SGOC Online Forms
Dear Mr. Budda:
ISSUE: In your e-mail of March 17, 2012, you state that you are the post adjutant for American Legion Post 104 in Montoursville, Pennsylvania. Referring to “the new law in effect as of March 3, 2012,” you ask whether there are any “online forms to help track the new requirements.” In order to clarify whether the new law which you reference is Act 2 of 2012, which amended the Local Option Small Games of Chance (“SGOC”) Act [10 P.S. §§ 311-327] and became effective on March 3, 2012, this office attempted to contact you, without success, on March 21, 2012. For purposes of this response, it is assumed that the “new law” to which you refer is Act 2 of 2012, which, beginning in 2013, requires clubs to submit semi-annual reports to the Pennsylvania Department of Revenue (“Department of Revenue”) for the preceding six (6)-month period containing information pertaining to the club, games of chance proceeds, prize amounts paid, costs incurred and expenditures made, verification of amounts distributed for public interest purposes, and other information required by the Department of Revenue.
Records maintained by the Pennsylvania Liquor Control Board (“Board”) indicate that American Legion Post 104 Home Association Inc. is the holder of Catering Club Liquor License No. CC-5676 (LID 4040) for the premises located at 1312 Broad Street, Montoursville, Pennsylvania.
OPINION: Please be advised that the Board does not regulate the SGOC Act [10 P.S. §§ 311-327] and as such, the interpretation of this law falls outside of the scope of the Board’s authority. Therefore, it is recommended that you contact your County Treasurer’s Office and/or the Department of Revenue, Miscellaneous Tax Division, at (717) 787-8275 with any questions about small games of chance, including questions about Act 2 of 2012, reporting requirements or online forms.
Be further advised that in the spring, the Board’s Bureau of Licensing (“Licensing”) will be hosting a seminar in Harrisburg during which licensees may ask questions related to licensing matters. Typically, a representative from the Department of Revenue is present to address questions related to small games of chance. If you or someone from your club may wish to attend, please call Licensing at (717) 783-8250 to have your name added to the seminar mailing list.
In addition, please note that the Pennsylvania Department of Revenue publishes a “Small Games of Chance” primer that may be helpful to you. This primer can be obtained through the Department of Revenue’s website located at www.revenue.state.pa.us, by using the search term “primer.”
If you have any further questions or concerns regarding the Liquor Code or the Board’s Regulations, please do not hesitate to again contact this office.
THIS OPINION APPLIES ONLY TO THE FACTUAL SITUATION DESCRIBED HEREIN AND DOES NOT INSULATE THE LICENSEE OR OTHERS FROM CONSEQUENCES OF CONDUCT OCCURRING PRIOR TO ITS ISSUANCE. THE PROPRIETY OF THE PROPOSED CONDUCT HAS BEEN ADDRESSED ONLY UNDER THE LIQUOR CODE AND REGULATIONS. THE LAWS AND POLICIES ON WHICH THIS OPINION IS BASED ARE SUBJECT TO CHANGE BY THE LEGISLATURE OR THE PENNSYLVANIA LIQUOR CONTROL BOARD.
Very truly yours,
FAITH S. DIEHL
cc: Pennsylvania State Police,
Bureau of Liquor Control Enforcement
Jerry W. Waters, Director of Office of Regulatory Affairs
Tisha Albert, Director, Bureau of Licensing
Jeffrey Lawrence, Acting Assistant Director, Bureau of Licensing
Leslie Coombe, Director, Bureau of Alcohol Education
LCB Advisory Opinion No. 12-127