{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/18.2-340.31.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/18.2-340.31.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/18.2-340.31.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/18.2-340.31.html"}],"law_id":81497,"edition_id":1,"section_id":81497,"structure_id":15351,"section_number":"18.2-340.31","catch_line":"Audit of reports; exemption; audit and administration fee; additional assessment of gross receipts and electronic gaming adjusted gross receipts","history":"1995, c. 837; 1997, cc. 777, 838; 2003, c. 884; 2006, c. 644; 2020, c. 982; 2022, cc. 554, 609, 722, 767.","full_text":"A\n\nAll reports filed pursuant to §§ 18.2-340.30 and 18.2-340.30:2 shall be subject to audit by the Department in accordance with Department regulations. The Department may engage the services of independent certified public accountants to perform any audits deemed necessary to fulfill the Department’s responsibilities under this article.B\n\nThe Department shall prescribe a reasonable audit and administration fee to be paid by (i) any organization conducting charitable gaming under a permit issued by the Department unless the organization is exempt from such fee pursuant to § 18.2-340.23 or (ii) any electronic gaming manufacturer that holds a permit issued by the Department pursuant to § 18.2-340.34. Such fee shall not exceed one-half of one percent of the gross receipts that an organization reports pursuant to § 18.2-340.30 or one-half of one percent of the electronic gaming adjusted gross receipts that an electronic gaming manufacturer reports pursuant to § 18.2-340.30:2. The audit and administration fee shall accompany each report for each calendar quarter.C\n\nThe audit and administration fee shall be payable to the Treasurer of Virginia. All such fees received by the Treasurer of Virginia shall be separately accounted for and shall be used only by the Department for the purposes of auditing and regulating charitable gaming.D\n\nIn addition to the fee imposed under subsection B, an additional fee of (i) one-quarter of one percent of the gross receipts that an organization reports pursuant to § 18.2-340.30 shall be paid by the organization or (ii) one-quarter of one percent of the electronic gaming adjusted gross receipts that an electronic gaming manufacturer reports pursuant to § 18.2-340.30:2 shall be paid by the electronic gaming manufacturer to the Treasurer of Virginia. All such amounts shall be collected and deposited in the same manner as prescribed in subsections B and C and shall be used for the same purposes.","order_by":null,"text":{"0":{"id":291972,"text":"All reports filed pursuant to §§ 18.2-340.30 and 18.2-340.30:2 shall be subject to audit by the Department in accordance with Department regulations. The Department may engage the services of independent certified public accountants to perform any audits deemed necessary to fulfill the Department’s responsibilities under this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":291973,"text":"The Department shall prescribe a reasonable audit and administration fee to be paid by (i) any organization conducting charitable gaming under a permit issued by the Department unless the organization is exempt from such fee pursuant to § 18.2-340.23 or (ii) any electronic gaming manufacturer that holds a permit issued by the Department pursuant to § 18.2-340.34. Such fee shall not exceed one-half of one percent of the gross receipts that an organization reports pursuant to § 18.2-340.30 or one-half of one percent of the electronic gaming adjusted gross receipts that an electronic gaming manufacturer reports pursuant to § 18.2-340.30:2. The audit and administration fee shall accompany each report for each calendar quarter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":291974,"text":"The audit and administration fee shall be payable to the Treasurer of Virginia. All such fees received by the Treasurer of Virginia shall be separately accounted for and shall be used only by the Department for the purposes of auditing and regulating charitable gaming.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":291975,"text":"In addition to the fee imposed under subsection B, an additional fee of (i) one-quarter of one percent of the gross receipts that an organization reports pursuant to § 18.2-340.30 shall be paid by the organization or (ii) one-quarter of one percent of the electronic gaming adjusted gross receipts that an electronic gaming manufacturer reports pursuant to § 18.2-340.30:2 shall be paid by the electronic gaming manufacturer to the Treasurer of Virginia. All such amounts shall be collected and deposited in the same manner as prescribed in subsections B and C and shall be used for the same purposes.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15351,"edition_id":1,"name":"Charitable Gaming","identifier":"1.1:1","label":"article","depth":3,"order_by":1,"parent_id":14022,"metadata":{},"date_created":"2026-06-26 03:54:11","date_modified":"2026-06-26 03:54:11","permalink":{"id":167499,"object_type":"structure","relational_id":15351,"identifier":"1.1:1","token":"18.2\/8\/1.1%3A1","url":"\/18.2\/8\/1.1%3A1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14022,"edition_id":1,"name":"Crimes Involving Morals and Decency","identifier":"8","label":"chapter","depth":2,"order_by":1,"parent_id":12972,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":167393,"object_type":"structure","relational_id":14022,"identifier":"8","token":"18.2\/8","url":"\/18.2\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12972,"edition_id":1,"name":"Crimes and Offenses Generally","identifier":"18.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:05","date_modified":"2026-06-26 03:44:05","permalink":{"id":164139,"object_type":"structure","relational_id":12972,"identifier":"18.2","token":"18.2","url":"\/18.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84355,"structure_id":15351,"section_number":"18.2-340.15","catch_line":"State control of charitable gaming","url":"\/18.2-340.15\/","token":"18.2\/8\/1.1%3A1\/18.2-340.15","metadata":false},{"id":70698,"structure_id":15351,"section_number":"18.2-340.16","catch_line":"Definitions","url":"\/18.2-340.16\/","token":"18.2\/8\/1.1%3A1\/18.2-340.16","metadata":false},{"id":66156,"structure_id":15351,"section_number":"18.2-340.17","catch_line":"Repealed","url":"\/18.2-340.17\/","token":"18.2\/8\/1.1%3A1\/18.2-340.17","metadata":false},{"id":75002,"structure_id":15351,"section_number":"18.2-340.18","catch_line":"Powers and duties of the Department","url":"\/18.2-340.18\/","token":"18.2\/8\/1.1%3A1\/18.2-340.18","metadata":false},{"id":86034,"structure_id":15351,"section_number":"18.2-340.19","catch_line":"Regulations of the Department","url":"\/18.2-340.19\/","token":"18.2\/8\/1.1%3A1\/18.2-340.19","metadata":false},{"id":79590,"structure_id":15351,"section_number":"18.2-340.20","catch_line":"Denial, suspension, or revocation of permit; hearings and appeals","url":"\/18.2-340.20\/","token":"18.2\/8\/1.1%3A1\/18.2-340.20","metadata":false},{"id":77637,"structure_id":15351,"section_number":"18.2-340.21","catch_line":"Repealed","url":"\/18.2-340.21\/","token":"18.2\/8\/1.1%3A1\/18.2-340.21","metadata":false},{"id":78972,"structure_id":15351,"section_number":"18.2-340.22","catch_line":"Permitted forms of gaming; prizes not gaming contracts","url":"\/18.2-340.22\/","token":"18.2\/8\/1.1%3A1\/18.2-340.22","metadata":false},{"id":84287,"structure_id":15351,"section_number":"18.2-340.23","catch_line":"Organizations exempt from certain fees and reports","url":"\/18.2-340.23\/","token":"18.2\/8\/1.1%3A1\/18.2-340.23","metadata":false},{"id":86895,"structure_id":15351,"section_number":"18.2-340.24","catch_line":"Eligibility for permit; exceptions; where valid","url":"\/18.2-340.24\/","token":"18.2\/8\/1.1%3A1\/18.2-340.24","metadata":false},{"id":85209,"structure_id":15351,"section_number":"18.2-340.24:1","catch_line":"Registration requirements; certain organizations","url":"\/18.2-340.24_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.24_1","metadata":false},{"id":58865,"structure_id":15351,"section_number":"18.2-340.25","catch_line":"Permit required; application fee; form of application","url":"\/18.2-340.25\/","token":"18.2\/8\/1.1%3A1\/18.2-340.25","metadata":false},{"id":67164,"structure_id":15351,"section_number":"18.2-340.25:1","catch_line":"Authorization to conduct electronic gaming required; fee","url":"\/18.2-340.25_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.25_1","metadata":false},{"id":82216,"structure_id":15351,"section_number":"18.2-340.25:2","catch_line":"Temporary permits authorized; limitations","url":"\/18.2-340.25_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.25_2","metadata":false},{"id":58435,"structure_id":15351,"section_number":"18.2-340.26","catch_line":"Sale of raffle tickets; drawings","url":"\/18.2-340.26\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26","metadata":false},{"id":60802,"structure_id":15351,"section_number":"18.2-340.26:1","catch_line":"Sale of instant bingo, pull tabs, or seal cards","url":"\/18.2-340.26_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26_1","metadata":false},{"id":62620,"structure_id":15351,"section_number":"18.2-340.26:2","catch_line":"Sale of instant bingo, pull tabs, or seal cards dispensed by mechanical equipment","url":"\/18.2-340.26_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26_2","metadata":false},{"id":78173,"structure_id":15351,"section_number":"18.2-340.26:3","catch_line":"Electronic gaming; penalty","url":"\/18.2-340.26_3\/","token":"18.2\/8\/1.1%3A1\/18.2-340.26_3","metadata":false},{"id":68311,"structure_id":15351,"section_number":"18.2-340.27","catch_line":"Conduct of bingo games","url":"\/18.2-340.27\/","token":"18.2\/8\/1.1%3A1\/18.2-340.27","metadata":false},{"id":71031,"structure_id":15351,"section_number":"18.2-340.27:1","catch_line":"Repealed","url":"\/18.2-340.27_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.27_1","metadata":false},{"id":74181,"structure_id":15351,"section_number":"18.2-340.28","catch_line":"Conduct of instant bingo, network bingo, pull tabs, and seal cards","url":"\/18.2-340.28\/","token":"18.2\/8\/1.1%3A1\/18.2-340.28","metadata":false},{"id":72163,"structure_id":15351,"section_number":"18.2-340.28:1","catch_line":"Conduct of network bingo","url":"\/18.2-340.28_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.28_1","metadata":false},{"id":74710,"structure_id":15351,"section_number":"18.2-340.28:2","catch_line":"Conduct of Texas Hold'em poker tournaments by qualified organizations; limitation of operator fee; conditions","url":"\/18.2-340.28_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.28_2","metadata":false},{"id":80214,"structure_id":15351,"section_number":"18.2-340.29","catch_line":"Joint operation of bingo games; written reports; joint permit required","url":"\/18.2-340.29\/","token":"18.2\/8\/1.1%3A1\/18.2-340.29","metadata":false},{"id":83349,"structure_id":15351,"section_number":"18.2-340.30","catch_line":"Reports of gross receipts, electronic gaming adjusted gross receipts, and disbursements required; form of reports; failure to file","url":"\/18.2-340.30\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30","metadata":false},{"id":67663,"structure_id":15351,"section_number":"18.2-340.30:1","catch_line":"Repealed","url":"\/18.2-340.30_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30_1","metadata":false},{"id":78850,"structure_id":15351,"section_number":"18.2-340.30:2","catch_line":"Reports of electronic gaming adjusted gross receipts by electronic gaming manufacturer required; form of reports; failure to file","url":"\/18.2-340.30_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30_2","metadata":false},{"id":81497,"structure_id":15351,"section_number":"18.2-340.31","catch_line":"Audit of reports; exemption; audit and administration fee; additional assessment of gross receipts and electronic gaming adjusted gross receipts","url":"\/18.2-340.31\/","token":"18.2\/8\/1.1%3A1\/18.2-340.31","metadata":false},{"id":70467,"structure_id":15351,"section_number":"18.2-340.32","catch_line":"Repealed","url":"\/18.2-340.32\/","token":"18.2\/8\/1.1%3A1\/18.2-340.32","metadata":false},{"id":68190,"structure_id":15351,"section_number":"18.2-340.33","catch_line":"Prohibited practices","url":"\/18.2-340.33\/","token":"18.2\/8\/1.1%3A1\/18.2-340.33","metadata":false},{"id":85970,"structure_id":15351,"section_number":"18.2-340.34","catch_line":"Suppliers of charitable gaming supplies; manufacturers of electronic gaming devices; permit; qualification; suspension, revocation, or refusal to renew certificate; maintenance, production and release of records","url":"\/18.2-340.34\/","token":"18.2\/8\/1.1%3A1\/18.2-340.34","metadata":false},{"id":83806,"structure_id":15351,"section_number":"18.2-340.34:1","catch_line":"Bingo managers and callers; remuneration; registration; qualification; suspension, revocation, or refusal to renew certificate; exceptions","url":"\/18.2-340.34_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.34_1","metadata":false},{"id":79451,"structure_id":15351,"section_number":"18.2-340.34:2","catch_line":"Licensing of network bingo providers; qualification; suspension, revocation, or refusal to renew license; maintenance, production, and release of records","url":"\/18.2-340.34_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.34_2","metadata":false},{"id":76561,"structure_id":15351,"section_number":"18.2-340.35","catch_line":"Assistance from Department of State Police","url":"\/18.2-340.35\/","token":"18.2\/8\/1.1%3A1\/18.2-340.35","metadata":false},{"id":87052,"structure_id":15351,"section_number":"18.2-340.36","catch_line":"Suspension of permit and registration","url":"\/18.2-340.36\/","token":"18.2\/8\/1.1%3A1\/18.2-340.36","metadata":false},{"id":70130,"structure_id":15351,"section_number":"18.2-340.36:1","catch_line":"Civil penalty","url":"\/18.2-340.36_1\/","token":"18.2\/8\/1.1%3A1\/18.2-340.36_1","metadata":false},{"id":84521,"structure_id":15351,"section_number":"18.2-340.37","catch_line":"Criminal penalties","url":"\/18.2-340.37\/","token":"18.2\/8\/1.1%3A1\/18.2-340.37","metadata":false},{"id":79780,"structure_id":15351,"section_number":"18.2-340.38","catch_line":"Repealed","url":"\/18.2-340.38\/","token":"18.2\/8\/1.1%3A1\/18.2-340.38","metadata":false}],"previous_section":{"id":78850,"structure_id":15351,"section_number":"18.2-340.30:2","catch_line":"Reports of electronic gaming adjusted gross receipts by electronic gaming manufacturer required; form of reports; failure to file","url":"\/18.2-340.30_2\/","token":"18.2\/8\/1.1%3A1\/18.2-340.30_2","metadata":false},"next_section":{"id":70467,"structure_id":15351,"section_number":"18.2-340.32","catch_line":"Repealed","url":"\/18.2-340.32\/","token":"18.2\/8\/1.1%3A1\/18.2-340.32","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/18.2-340.31\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 837<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1997, chapters 777<\/a> and 838<\/a>; in 2003, chapter 884<\/a>; in 2006, chapter 644<\/a>; in 2020, chapter 982<\/a>; in 2022, chapters 554<\/a>, 609<\/a>, 722<\/a>, and 767<\/a>.<\/p>","references":[{"id":75002,"section_number":"18.2-340.18","catch_line":"Powers and duties of the Department","order_by":null,"url":"\/18.2-340.18\/"},{"id":84287,"section_number":"18.2-340.23","catch_line":"Organizations exempt from certain fees and reports","order_by":null,"url":"\/18.2-340.23\/"}],"refers_to":[{"id":84287,"section_number":"18.2-340.23","catch_line":"Organizations exempt from certain fees and reports","order_by":null,"url":"\/18.2-340.23\/"},{"id":83349,"section_number":"18.2-340.30","catch_line":"Reports of gross receipts, electronic gaming adjusted gross receipts, and disbursements required; form of reports; failure to file","order_by":null,"url":"\/18.2-340.30\/"},{"id":78850,"section_number":"18.2-340.30:2","catch_line":"Reports of electronic gaming adjusted gross receipts by electronic gaming manufacturer required; form of reports; failure to file","order_by":null,"url":"\/18.2-340.30_2\/"},{"id":85970,"section_number":"18.2-340.34","catch_line":"Suppliers of charitable gaming supplies; manufacturers of electronic gaming devices; permit; qualification; suspension, revocation, or refusal to renew certificate; maintenance, production and release of records","order_by":null,"url":"\/18.2-340.34\/"}],"permalink":{"id":167609,"object_type":"law","relational_id":81497,"identifier":"18.2-340.31","token":"18.2\/8\/1.1%3A1\/18.2-340.31","url":"\/18.2-340.31\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/18.2-340.31\/","token":"18.2\/8\/1.1%3A1\/18.2-340.31","dublin_core":{"Title":"Audit of reports; exemption; audit and administration fee; additional assessment of gross receipts and electronic gaming adjusted gross receipts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 18.2-340.31","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All reports filed pursuant to §§ 18.2-340.30<\/a> and 18.2-340.30:2<\/a> shall be subject to audit by the Department<\/span> in accordance with Department<\/span> regulations. The Department<\/span> may engage the services of independent certified public accountants to perform any audits deemed necessary to fulfill the Department<\/span>’s responsibilities under this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Department<\/span> shall prescribe a reasonable audit and administration fee to be paid by (i) any organization<\/span> conducting charitable gaming<\/span> under a permit<\/span> issued by the Department<\/span> unless the organization<\/span> is exempt from such fee pursuant to § 18.2-340.23<\/a> or (ii) any electronic gaming manufacturer<\/span> that holds a permit<\/span> issued by the Department<\/span> pursuant to § 18.2-340.34<\/a>. Such fee shall not exceed one-half of one percent of the gross receipts that an organization<\/span> reports pursuant to § 18.2-340.30<\/a> or one-half of one percent of the electronic gaming adjusted gross receipts<\/span> that an electronic gaming manufacturer<\/span> reports pursuant to § 18.2-340.30:2<\/a>. The audit and administration fee shall accompany each report for each calendar quarter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The audit and administration fee shall be payable to the Treasurer of Virginia. All such fees received by the Treasurer of Virginia shall be separately accounted for and shall be used only by the Department<\/span> for the purposes of auditing and regulating charitable gaming<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In addition to the fee imposed under subsection B, an additional fee of (i) one-quarter of one percent of the gross receipts that an organization<\/span> reports pursuant to § 18.2-340.30<\/a> shall be paid by the organization<\/span> or (ii) one-quarter of one percent of the electronic gaming adjusted gross receipts<\/span> that an electronic gaming manufacturer<\/span> reports pursuant to § 18.2-340.30:2<\/a> shall be paid by the electronic gaming manufacturer<\/span> to the Treasurer of Virginia. All such amounts shall be collected and deposited in the same manner as prescribed in subsections B and C and shall be used for the same purposes. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUDIT OF REPORTS; EXEMPTION; AUDIT AND ADMINISTRATION FEE; ADDITIONAL ASSESSMENT\nOF GROSS RECEIPTS AND ELECTRONIC GAMING ADJUSTED GROSS RECEIPTS (\u00a7 18.2-340.31)\n\nA. All reports filed pursuant to §§ 18.2-340.30 and 18.2-340.30:2\nshall be subject to audit by the Department in accordance with Department\nregulations. The Department may engage the services of independent certified\npublic accountants to perform any audits deemed necessary to fulfill the\nDepartment’s responsibilities under this article.\n\nB. The Department shall prescribe a reasonable audit and administration fee to\nbe paid by (i) any organization conducting charitable gaming under a permit\nissued by the Department unless the organization is exempt from such fee\npursuant to § 18.2-340.23 or (ii) any electronic gaming manufacturer that\nholds a permit issued by the Department pursuant to § 18.2-340.34. Such fee\nshall not exceed one-half of one percent of the gross receipts that an\norganization reports pursuant to § 18.2-340.30 or one-half of one percent\nof the electronic gaming adjusted gross receipts that an electronic gaming\nmanufacturer reports pursuant to § 18.2-340.30:2. The audit and\nadministration fee shall accompany each report for each calendar quarter.\n\nC. The audit and administration fee shall be payable to the Treasurer of\nVirginia. All such fees received by the Treasurer of Virginia shall be\nseparately accounted for and shall be used only by the Department for the\npurposes of auditing and regulating charitable gaming.\n\nD. In addition to the fee imposed under subsection B, an additional fee of (i)\none-quarter of one percent of the gross receipts that an organization reports\npursuant to § 18.2-340.30 shall be paid by the organization or (ii)\none-quarter of one percent of the electronic gaming adjusted gross receipts that\nan electronic gaming manufacturer reports pursuant to § 18.2-340.30:2 shall\nbe paid by the electronic gaming manufacturer to the Treasurer of Virginia. All\nsuch amounts shall be collected and deposited in the same manner as prescribed\nin subsections B and C and shall be used for the same purposes.\n\nHISTORY: 1995, c. 837; 1997, cc. 777, 838; 2003, c. 884; 2006, c. 644; 2020, c.\n982; 2022, cc. 554, 609, 722, 767.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}