GA COAM Gross Receipts Rule (50 Percent Rule)

One of Continental Games' priorities as a business is to make sure that each location license holder is in compliance with all Georgia Lottery Corporation GA COAM regulations. The GA Lottery Corporation has released information reminding all locations of the "GA COAM Calculation Worksheet Gross Receipts 50 Percent Rule." Below you will find information provided by the GA Lottery Corporation to help you stay in compliance with the GA COAM 50 Percent Rule.

Calculation Worksheet for Gross Receipts (50 Percent Rule)

In order to ensure Class B Location License Holders (LLHs) are in compliance with O.C.G.A. 50-27-84 (3)(b)(1), the Georgia Lottery Corporation, COAM Division, has prepared a calculation worksheet which will assist LLHs in determining whether they are in compliance with the "Gross Retail Receipts 50% Rule". O.C.G.A. 50-27-84 (3)(b)(1) states:

(3) "Gross retail receipts" means the total revenue derived by a business at any one business location from the sale of goods and services and the commission earned at any one business location on the sale of goods and services but shall not include revenue from the sale of goods or services for which the business will receive only a commission. The sale of goods or services for which the business will receive only a commission shall not be include the sale of any item which the business has purchased for resale. Revenue shall not include sale of goods and services at wholesale.

(b) (1) No location owner or location operator shall derive more than 50 percent of such location owner's or location operator's monthly gross retail receipts for the business location in which the Class B machine or machines are situated from such Class B machines; provided, however, that revenues that are due to a master licensee or the corporation or noncash redemption that is earned by the player shall not be deemed revenue derived from Class B machines.

The worksheet will be utilized by the Compliance Inspectors and auditors during a detailed inspection of a Class B LLH to determine whether it is in compliance with the "Gross Retail Receipts 50 Percent Rule". Inspectors and auditors may examine the LLH's financial documents from an extended period of time (usually more than one month) to determine whether the LLH is in compliance. The worksheet is protected and the user can only input data in the orange-highlighted sections, and the calculation result will be displayed in the yellow-highlighted section. Any result of more than 50 percent of gross retail receipts from COAMs is a violation of the law.

Download the GA Lottery 50 Percent Gross Retail Receipts Calculation (PDF)

Monthly Reporting for Location License Holders

In order to remain compliant, Georgia Class B COAM Location License holders MUST REPORT monthly sales receipts of the business (NOT INCLUDING GAME MACHINES) to the Georgia Lottery Corporation. Here's how to complete this:

1. Go to the GA COAM website: www.gacoam.com
2. Click the "Log In" button (top right corner) and enter your USER NAME and PASSWORD
3. Choose the "Monthly Sales" tab and select "Monthly Sales Entry"
4. Use the drop down arrow to choose your business name (Step 1) and your license number (Step 2)
5. Choose the COAM Period (or month) for which you are reporting (Step 3)
6. Enter gross retail (business) receipts for the month, not including game machines (Step 4)
7. Scroll down, click the box next to the "I agree" statement and click "Confirm & Submit"