Title 23 — Public Utilities and Regulated Industries

This chapter shall be known and may be cited as the “Charitable Bingo and Raffles Enabling Act”.

(1) As used in this chapter:(1) (A) “Authorized organization” means an organization eligible for a license to conduct games of bingo and raffles that is a nonprofit tax-exempt religious, educational, veterans, fraternal, service, civic, medical, volunteer rescue service, voluntee…

(a) The game of bingo or a raffle conducted by a licensed authorized organization shall not be a lottery prohibited by Arkansas Constitution, Article 19, § 14, if all net receipts over and above the actual cost of conducting the game of bingo or raffle are used only for charitabl…

(a) (1) A violation of this chapter by a licensed authorized organization is a violation punishable by a fine not to exceed five thousand dollars ($5,000).(2) A second or subsequent offense is a violation punishable by a fine not to exceed ten thousand dollars ($10,000). (1) A vi…

(a) The Secretary of the Department of Finance and Administration shall administer this chapter under the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) The secretary has authority over all games of bingo and raffles conducted in this state so that games of bingo and raffles…

(a) The Secretary of the Department of Finance and Administration by rule shall provide for the form of bingo faces and raffle tickets used in the State of Arkansas. (b) (1) All bingo faces must be purchased by the licensed authorized organization from a distributor licensed unde…

The Secretary of the Department of Finance and Administration may adopt rules to aid in the enforcement and administration of this chapter.

The Department of Finance and Administration may license an entity that is an authorized organization.

(a) An authorized organization license to conduct games of bingo and raffles may be issued to an authorized organization and is subject to renewal on an annual basis. The annual fee for this license shall be one hundred dollars ($100). (b) In lieu of the annual license issued und…

(a) An applicant for an authorized organization license shall file a written verified application with the Department of Finance and Administration on a form prescribed by the department. (b) The license application shall include:(1) The name and address of the applicant;(2) A de…

(a) An applicant for a distributor license or a manufacturer license shall file a written verified application with the Department of Finance and Administration on a form prescribed by the department. (b) The license application shall include:(1) The name, address, and federal em…

(a) (1) The Secretary of the Department of Finance and Administration may suspend or revoke a license issued under this chapter if the secretary determines that issuing the license would violate this chapter.(2) The secretary may deny an application for a license or for the renew…

A licensed authorized organization shall conspicuously display a license issued under this chapter at the premises at which a raffle or a game of bingo is conducted at all times during the conduct of the raffle or the game of bingo.

(a) A distributor license may be issued to a distributor of bingo equipment and is subject to renewal on an annual basis. The annual fee for this license shall be two thousand five hundred dollars ($2,500). (b) A manufacturer license may be issued to a manufacturer of bingo equip…

A.C.A. § 23-114-308Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) Games of bingo shall not be conducted at more than one (1) premises on property owned or leased by a licensed authorized organization.(2) (A) No more than two (2) organizations may conduct bingo games at the same premises so long as that premises is owned or leased by a l…

A person shall not lease or otherwise make a premises or equipment available for conducting a raffle or a game of bingo for any direct or indirect consideration in excess of the bona fide reasonable fair market rental value of the premises or equipment, and no portion of the cons…

No person may be compensated for organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event. The functions of organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event shall be performed by volunteers fr…

(a) A person shall not be denied admission to a raffle or a game of bingo or the opportunity to participate in a raffle or a game of bingo because of race, color, creed, religion, national origin, sex, or disability or because the person is not a member of the licensed authorized…

(a) (1) A licensed authorized organization shall provide to the Secretary of the Department of Finance and Administration at the time of application for license the address of its primary business office.(2) If the licensed authorized organization maintains its raffle and bingo r…

(a) Nothing in this chapter prohibits a licensed authorized organization from selling or redeeming a gift certificate that entitles the bearer of the certificate to participate in a raffle or play a game of bingo conducted by the licensed authorized organization. (b) A licensed a…

(a) (1) A bingo session begins when the first game of bingo of the bingo session is commenced by calling the first bingo ball drawn.(2) A licensed authorized organization may conduct one (1) bingo session per calendar day and shall not exceed two (2) bingo sessions during any one…

(a) A bingo prize shall not have a value of more than one thousand dollars ($1,000) for a single game. (b) For the total prizes of all games of bingo, a licensed authorized organization shall not offer or award during a single bingo session prizes with an aggregate value of more …

Licensed authorized organizations shall purchase bingo equipment only from distributors licensed under this chapter. Distributors that wish to sell bingo equipment to licensed authorized organizations within this state shall purchase bingo equipment only from manufacturers licens…

(a) (1) A licensed authorized organization with gross receipts from raffles or games of bingo in excess of five hundred dollars ($500) per month shall establish and maintain one (1) regular checking account designated as the bingo and raffle account.(2) A licensed authorized orga…

(a) (1) Funds from the bingo and raffle account shall be withdrawn by preprinted, consecutively numbered checks or withdrawal slips, signed by an authorized representative of the licensed authorized organization and made payable to a person.(2) A check or withdrawal slip shall no…

(a) A licensed authorized organization may draw a check on the licensed authorized organization's bingo and raffle account only for:(1) The payment of necessary and reasonable bona fide bingo-related and raffle-related expenses;(2) The disbursement of net proceeds derived from th…

(a) A licensed authorized organization shall devote to the charitable purposes of the licensed authorized organization its net proceeds of games of bingo and raffles. (b) Except as otherwise provided by law, the net proceeds derived from games of bingo and raffles are dedicated t…

(1) A licensed authorized organization shall not use the net proceeds from games of bingo or raffles directly or indirectly to:(1) Support or oppose a candidate or slate of candidates for public office;(2) Support or oppose a measure submitted to a vote of the people; or(3) Influ…

(a) Expenses that are reasonable and necessary to lawfully conduct games of bingo or raffles are allowable and include expenses incurred for:(1) Advertising, including the cost of printing bingo and raffle gift certificates;(2) Repairs to premises and equipment;(3) Bingo and raff…

(1) The following items of expenses incurred or paid in connection with the conduct of games of bingo or raffles must be paid from a licensed authorized organization's bingo and raffle account if the licensed authorized organization is required under § 23-114-501 to maintain such…

(a) There is levied an excise tax of three-tenths of one cent (0.3¢) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state. (b) Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross R…

(a) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day o…

(a) The excise tax report required under § 23-114-602 shall include the following information:(1) The total number of bingo faces sold to all licensed authorized organizations in this state; and(2) Any other information that the Secretary of the Department of Finance and Administ…

A.C.A. § 23-114-604Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

The Department of Finance and Administration shall deposit the revenue collected from the license fees levied under §§ 23-114-302 and 23-114-307, and the excise tax levied in § 23-114-601 to the credit of the General Revenue Fund Account of the State Apportionment Fund.

(a) If a distributor fails to file an excise tax report required under this chapter, the Department of Finance and Administration shall make an excise tax assessment for the period or periods for which the distributor failed to report. (b) The estimate shall be based on any infor…

(1) The license issued to an authorized organization is subject to revocation under this chapter if the organization:(1) Makes a false statement or material omission in an application for a license under this chapter;(2) Fails to maintain records that fully and accurately record …

(1) The license issued to a distributor or manufacturer is subject to revocation under this chapter if the licensee:(1) Makes a false statement or material omission in an application for a license under this chapter;(2) Fails to maintain records that fully and accurately record a…

(1) The Department of Finance and Administration may enter and inspect the premises where:(1) A raffle or a game of bingo is being conducted or intended to be conducted; or(2) Equipment used or intended for use in a raffle or a game of bingo is located. (1) A raffle or a game of …

(a) If the Department of Finance and Administration has reason to believe that this chapter has been violated, the Secretary of the Department of Finance and Administration may petition a court for injunctive relief to restrain the violation. (b) (1) Venue for an action seeking i…

(1) To verify compliance with this chapter, the Department of Finance and Administration may audit and examine the books, papers, records, equipment, and place of business of a:(1) Licensed authorized organization;(2) Distributor licensed under this chapter; or(3) Manufacturer li…

If a person suspects a violation of this chapter, he or she may file a complaint concerning a licensed authorized organization with the Department of Finance and Administration.