WAC 230-06-070   Keep monthly records.  Every person or organization licensed to operate any gambling activity must maintain permanent monthly records of all financial transactions directly or indirectly related to gambling activities. The licensee must include all financial transactions in enough detail to prove compliance with recordkeeping requirements for the specific gambling activity.

     (1) Every licensee must record for each licensed activity:

     (a) The gross gambling receipts; and

     (b) Full details on all expenses; and

     (c) The total cost of all prizes paid.

     (2) Commercial stimulant licensees must also record:

     (a) Gross sales of food and drink for consumption on the business premises; and

     (b) Gross sales of food and drink for consumption off the business premises; and

     (c) Gross sales from all other business activities occurring on the business premises.

     (3) Licensees must record each licensed activity separately and include all transactions occurring during the calendar month. Licensees must complete these records and have them available for audit or inspection by our agents or other law enforcement no later than thirty days following the end of each month.

     (4) Licensees must include copies of all additional financial data which support tax reports to any governmental agency.

     (5) Licensees must maintain each of these records for at least three years from the end of the fiscal year.



[Statutory Authority: RCW 9.46.070. 06-17-132 (Order 601), § 230-06-070, filed 8/22/06, effective 1/1/08.]