N.Y. Comp. Codes R. & Regs. tit. 9 § 4624.3
Upon the filing of the financial statement of games of chance operations (form GC-7) and attachment, the licensee shall pay to the clerk or department or, where applicable, the chief fiscal officer of the county, as an additional licensee fee, a sum in the amount of five percent of the reported net proceeds, if any, for the license period covered by such statement. In the case of raffles, the licensee, upon filing the financial statement of raffles operations, shall pay to the clerk or department or, where applicable, the chief fiscal officer of the county, as an additional license fee, a sum in the amount of two percent of the reported net proceeds, if any, for that portion of the license period covered by such statement. Where the cumulative net proceeds or net profits derived from the conduct of a raffle or raffles are less than $30,000 during any one occasion, in such case, the reporting requirement shall be satisfied by the filing within 30 days of the conclusion of such occasion a verified statement on a form prescribed by the commission attesting to the amount of such net proceeds or net profits and the distribution thereof for lawful purposes with the clerk or department and a copy with the commission. No fee shall be required where the net proceeds or net profits derived from the conduct of a raffle or raffles are less than $30,000 during any one occasion. An organization that has filed a verified statement with the clerk or department and the commission attesting that such organization shall derive net proceeds or net profits from raffles in an amount less than $30,000 during one occasion or part thereof that in fact derives net proceeds or net profits exceeding $30,000 during any one occasion or part thereof shall be required to obtain a license as required by this Title and shall be subject to the reporting requirements and additional license fees required by this Part. In the case of bell jars, the licensee, upon filing financial statements of bell jar operations (form GC-7Q) with the commission, shall also tender to the commission a sum in the amount of five percent of the net proceeds as defined in this Part, from the sale of bell jar tickets, if any, for that portion of license period covered by such statement. For the purposes of this section, net proceeds shall mean the difference between the ideal handle from the sale of bell jar tickets, coin boards, merchandise boards and seal cards, less the purchase price to the licensee of the bell jar tickets, coin boards, merchandise boards and seal cards and the amount of money paid out in prizes. Additionally, a credit shall be permitted against the net proceeds fee tendered to the commission for unsold tickets of the bell jar deal as long as the unsold tickets have the same serial number as the tickets for which the fee is rendered. Such unsold tickets must be kept on file by the selling organization for inspection by the commission for a period of one year following the date upon which the relevant financial statement was received by the commission.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4624.3