Arizona tax: Bingo Terms and Conditions

This brochure is for general informational purposes only, to assist in compliance with current bingo laws and rules. In case of inconsistency or omission, the Arizona Revised Statutes and/or the Arizona Administrative Code will prevail over the language in this publication.


Term of License

1. A bingo license expires one year from the date it is issued. It must be renewed each year in order to continue bingo games.
2. If the renewal is filed late, there is a thirty day grace period during which a licensee may file for a renewed license. A late filing penalty equal to the license fee must be submitted along with the regular license fee. If a licensee files for renewal during this late filing grace period, bingo games may not be conducted until the new license is received.
3. If a licensee fails to file a renewal prior to the end of the thirty day grace period, the license expires. If the licensee wants to re-start bingo, the licensee would have to reapply for a new license through its local governing body.


Conditions of License

1. Bingo games may be played only on the days and times and at the location specified on the license.
2. In order to make any changes to the day or time of play, including the cancellation of a bingo occasion, the licensee must notify the licensing authority prior to the change taking effect.
3. A change of location must be pre-approved by the licensee's local governing body. Once that approval has been obtained, the Bingo Section will review the application for compliance and then issue a license for the new location.
4. Each person designated as a Proceeds Coordinator, Manager or Supervisor must file an affidavit and receive written approval prior to participating in any manner in the conduct of bingo. Assistants are to submit affidavits if they assist in conducting games for Class B or Class C licensees.
5. A person may not act in the capacity of Proceeds Coordinator, Manager or Supervisor for more than one licensee. A person may act as an assistant for multiple licensees as long as the statutory and organizational membership requirements are met for the licensees.
6. Persons choosing to work as an assistant for more than one Class B or Class C licensee shall submit an affidavit for each licensee.
7. Any person who has been convicted of a misdemeanor involving moral turpitude or any felony is prohibited by law from participation in any manner in a bingo operation.
8. Licensees are to notify the Bingo Section of each person who is to be deleted from their bingo license.
9. Bingo may not be conducted with rented equipment.
10. Up to six licensees may conduct bingo at one location as long as the equipment is jointly owned.
11. No more than five occasions may be conducted during a calendar week.
12. No more than twelve hours of bingo shall be conducted in any building or on any premises during any calendar day.
 
For further information or assistance, write or call the Bingo Section.

Arizona Department of Revenue
Bingo Section
1600 W Monroe
Phoenix AZ 85007-2650
(602) 716-7801
www.azdor.gov