March 19, 2020: The Gaming Division understands that due to the COVID-19 (Coronavirus) restrictions being put in place, several gaming sites are closing. The decision to close a site rests with the gaming organization. However if a gaming organization decides to close a site, it must follow these directives when closing a gaming site:
- All gaming moneys must be removed from the site and deposited into the organization’s gaming bank account within three business days. This includes cash banks, lessor loans, and gaming receipts. Deposit slips must clearly identify the source of the funds, including site name; type of deposit such as cash bank, lessor loan, or gaming receipts; game type and name of game; and deposit amount for each.
- Gaming inventory is not required to be removed from the site. However, if deals of pull tabs, other stamped games, casino chips, and paper bingo cards are left on the site, they must be securely stored. The gaming inventory must be inventoried at the time of closure. The inventory document for stamped deals/games, must include gaming stamp number, game serial number, game type, and name of game. For casino chips the inventory document must include, chip value, quantity of each, and total value of chips. For paper bingo cards the inventory document must include, primary color and type of card, serial number, and quantity of each. If gaming inventory is removed from the site and returned to the organization’s home office, the master inventory records must be updated to correctly reflect the return of inventory to the home office from the site.
- If closure of a site occurs just prior to the end of the quarter, all pull tab games, jar bar, device, and electronic must be closed, properly accounted for, and reported on the gaming tax return for the quarter in which they were closed. For electronic pull tabs, this includes generating an interim period electronic pull tab device activity report, completing the interim period site summary form, and then closing the electronic pull tabs and generating the electronic pull tab closed game summary report. If closure occurs in the early part of a quarter, an organization may choose to suspend activity or close the games for the quarter. If the decision is made to suspend activity, an audit must be completed for all jar bar and dispensing device pull tab games at the time of site closing. For electronic pull tab activity, an interim period electronic pull tab device activity report must be generated and interim period site summary form completed at the time of site closing.
- All electronic pull tab systems must be made inoperable during the time the site is closed. An organization must contact their distributor to insure that this process is completed. All pull tab dispensing devices must also be made inoperable during site closure.
- All daily accounting records and game flares must be removed from the site and secured at the organization’s home office.
The COVID-19 situation is evolving rapidly and the Office of Attorney General will continue to monitor the situation and will update the above directive as necessary.