Submit application and documentation of eligibility and fee to town clerk. (If a renewal, Annual Report from prior year must be on file)
Complete Notice of Issuance of Raffle License for Mass State Lottery and return to town clerk
Application is then presented to chief of police for his approval/signature
Application is returned to Town Clerk for issuance of the license. Organization receives two certified copies of the permit (one is for ticket printer)
Permit must be issued or denied within 30 days of application.
Valid for one year (organization may conduct multiple raffles, or 2 bazaars)
Permits may be revoked if non-members promote the raffle, uses of proceeds are not as stated in the application, payments are made for promotion of raffle, or facts on the application have changed without notice to the clerk.
Organization must file annual report within 30 days of expiration of permit detailing number of events, amount raised, expenses, names of winners of prizes valued at more than $25, uses of the net proceeds; signed by the people on the application and an accountant.
Renewal of permit is conditional upon timely receipt of annual report.
State Lottery Commission will issue appropriate tax forms (5% excise tax on wagering on gross proceeds payable within 10 days of each event). Call 781-849-5555 for additional information on taxation questions. The tax on gross proceeds is payable even for non-profits because it is a tax on wagering, not income.
Organization must keep records sufficient to substantiate information required by annual report.