Tavern Games Tax Return
What are tavern games?
What is the tax rate for tavern games?
How is net revenue calculated on the sale of pull-tabs?
How is net revenue calculated on tavern raffles and tavern daily drawings?
How does a distributor file its monthly tavern games tax return?
How does a tavern file its quarterly tavern games tax return?
When are the tavern games tax returns and payments due?
When are taverns’ annual reports due?
What are taverns required to report on the annual report?
How do I log into the tavern games tax system?
What is my Distributor Account ID?
What is an LID Number?
What is a LCB License number?
What is FEIN?
What is a Sales Tax Account ID?
What information does a distributor need prior to completing the electronic tavern games tax return?
What information does a tavern need prior to completing the electronic tavern games tax return?
How can I apply a credit to my tax payment?
How do I make a payment without filing a return?
Where do I mail my tavern games tax payment?
How do I amend a tax return that was already submitted?
What if I am unable to print my payment coupon?
Am I able to print a duplicate payment coupon?
Can I pay tavern games tax electronically?
If I missed a filing period, can I pay all taxes due on one payment coupon?
How do I calculate penalty and interest?
Does a distributor have to file a return even if no pull-tab games were sold to tavern licensees within a filing month?
Does a tavern have to file a return if no pull-tab games were purchased or no tavern games were conducted within the quarter?
Who do I contact if I don’t find an answer to my questions concerning tavern games tax?


What are tavern games?
1. Pull Tabs
2. Tavern Daily Drawings
3. Tavern Raffles (which are limited to once a month and must give at least half of net revenue to a designated charity)

What is the tax rate for tavern games?
The state tavern tax is 60 percent of net revenue from tavern games. The host municipality tax is 5 percent of net revenue from tavern games.

How is net revenue calculated on the sale of pull-tabs?
For purposes of calculating the tax due, net revenue is the net/ideal profit from the pull-tab game as indicated by the manufacturer on the pull-tab game flare.

How is net revenue calculated on tavern raffles and tavern daily drawings?
Net revenue is the difference between the gross revenue collected from the sale of chances in the game less the cost of prizes awarded in the game and the cost to purchase the game.

How does a distributor file its monthly tavern games tax return?
Returns must be filed electronically at www.revenue.state.pa.us/SGOC.

How does a tavern file its quarterly tavern games tax return?
Returns must be filed electronically at www.revenue.state.pa.us/SGOC.

When are the tavern games tax returns and payments due?
Distributors’ returns and payments are due on a monthly basis by the 20th day of the month following the end of each calendar month. For example, the due date for the February filing period is March 20th.
Taverns’ returns and payments are due on a quarterly basis by the 20th of the month following the end of each calendar quarter. For example, the due date for the first quarter, January, February and March is due on April 20th.

Note: If the due date falls on a weekend or holiday, the return is due the following business day.

When are taverns' annual reports due?
All tavern gaming licensees must submit an annual report to the PLCB and the Department of Revenue by Feb. 1, for the previous calendar year.

A paper form will be available at www.revenue.state.pa.us/SGOC in late 2014.

What are taverns required to report on the annual report?
For Pull-Tab games:
  • Number of W-2Gs
  • Gross winnings reported from W2-Gs
  • Total gross revenue
  • Total payable prizes
  • Total net revenue
  • State/municipality tavern tax
For Tavern Daily Drawings & Tavern Raffles:
  • Type of game
  • Number of W-2Gs
  • Gross winnings reported from W2-Gs
  • Total gross revenue
  • Total prizes paid
  • Total net revenue
  • Total amount donated (raffles)
  • State/municipality tavern tax
How do I log into the tavern games tax system?
You must have an e-Signature User ID and Password to log into the tavern games tax system.

If you already have an e-Signature user ID and password established with the department, you may use this to log into the tavern games tax system.

If you have not registered with the department for e-Signature, you must first create a User ID and Password by clicking on ‘Register’.

What is my Distributor Account ID?
This is the number issued by the PA Department of Revenue starting with a "D" followed by four numbers.

What is an LID Number?
This is your liquor identification number issued by the PA Liquor Control Board. To search for an LID number, visit the "Licensees" section at www.lcb.state.pa.us.

What is a LCB License number?
This number is issued by the Pennsylvania Liquor Control Board and is alphanumeric. To search for an LCB License number, visit the "Licensees" section at www.lcb.state.pa.us.

What is FEIN?
The Internal Revenue Service issues federal employer identification numbers. The application to obtain an FEIN is available on the IRS's web site at: http://www.irs.gov.

What is a Sales Tax Account ID?
This is an eight-digit account ID issued to you by the PA Department of Revenue. If you make taxable sales to the ultimate consumer, you must have a valid sales tax account ID.

What information does a distributor need prior to completing the electronic tavern games tax return?
A distributor will need the following information prior to completing the electronic tavern game tax return;
  • Distributor Account ID
  • Business Name and Address
  • FEIN/SSN
  • Sales Tax Account ID
  • County where Tavern Games were sold
  • Municipality where Tavern Games were sold
  • Total amount of Net Revenue for all games sold into a county/municipality
  • Total pull-tab games sold in the reporting period
What information does a tavern need prior to completing the electronic tavern games tax return?
A tavern will need the following information prior to completing the electronic tavern games tax return;
  • LID number
  • Business Name and Address
  • LCB License number
  • FEIN/SSN
  • Sales Tax Account ID
  • County/Municipality the licensee is located in
  • Total Tax Paid to Distributor on the Sale of Pull-Tab Games
  • Total Net Revenue from Tavern Daily Drawings
  • Total Net Revenue from Tavern Raffles
How can I apply a credit to my tax payment?
Department-approved credits may be applied when filling out your tax return.

How do I make a payment without filing a return?
The system has a ‘Payment Only’ option that you may select. This will allow you to print off a payment coupon to mail along with a check or money order to the PA Department of Revenue, PO BOX 280408, Harrisburg, PA 17128-0408.

Where do I mail my tavern games tax payment?
Payments made by check or money order must accompany a payment coupon generated from the tavern games tax system. Payments and payment coupons can be mailed to the PA Department of Revenue, PO BOX 280408, Harrisburg, PA 17128-0408.

How do I amend a tax return that was already submitted?
The system has an ‘Amended Return’ option that you may select in the event that you need to change a previously filed return. Submitting an amended return will replace the first return filed for that filing period.

What if I am unable to print my payment coupon?
If you are unable to print a payment coupon, include with your check or money order, the following information:
  • Distributor Account ID or LID Number
  • Filing Period
  • Business Name
  • FEIN/SSN
  • Sales Tax Account ID
  • Payment Amount
Mail payment and account information to the PA Department of Revenue, PO BOX 280408, Harrisburg, PA 17128-0408.

Am I able to print a duplicate payment coupon?
Yes. Selecting ‘Payment Only’ in the system will allow you to print duplicate payment coupons.

Can I pay tavern games tax electronically?
No. At this time the department is only accepting tavern games tax by check or money order. Electronic payment options will be available in late 2014.

If I missed a filing period, can I pay all taxes due on one payment coupon?
No. In order to streamline processing of your payment to the proper period the department advises you to submit a separate payment coupon for each period for which you’re submitting a payment.

How do I calculate penalty and interest?
To calculate penalty, add 10 percent of the total amount of tax due for each quarter or fraction of a quarter that the return is delinquent.

Interest is calculated on a daily basis using an annual interest rate, which varies by calendar year. The formula is: Interest = Late Paid/Unpaid Tax x Number of days x Applicable Daily Interest Rate. You can calculate penalty and interest by using the Penalty and Interest Calculator available on the department’s website, in the e-Services Center. A summary of interest rates is available on form REV–1611 (Notice of Interest Calculations).

Does a distributor have to file a return even if no pull-tab games were sold to tavern licensees within a filing month?
As a licensed distributor, you are required to file a monthly tax report for every period for which you hold a distributors license, regardless of any sales to tavern games licensees.

Does a tavern have to file a return if no pull-tab games were purchased or no tavern games were conducted within the quarter?
Tavern gaming licensees are required to file quarterly tax reports for every period for which you hold a tavern games license, regardless of tavern games activity.

Who do I contact if I don’t find an answer to my questions concerning tavern games tax?
  • Taverns seeking information on small games of chance licensure are encouraged to visit www.plcb.state.pa.us
  • Taverns with questions regarding the state or municipality tavern games tax should contact the Department of Revenue at RA-SGOC@pa.gov.
  • Questions regarding operation and enforcement of games of chance should be directed to law enforcement officials, such as local or state police, Bureau of Liquor Control Enforcement, or county District Attorney’s Office.
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