Act No: CAP. 131
Act Title: BETTING, LOTTERIES AND GAMING
SUBSIDIARY LEGISLATION
AUTHORIZATION UNDER SECTION 3(10)
[L.N. 169/1967.]

The Executive Officer to Betting Control and Licensing Board.

BETTING, LOTTERIES AND GAMING REGULATIONS (REMITTANCE OF POOL BETTING SCHEME TAX) ORDER, 1966
[L.N. 308/1966.]
1.

This Order may be cited as the Betting, Lotteries and Gaming (Remittance of Pool Betting Scheme Tax) Order, 1966, and shall come into operation on the 1st January, 1967.

2.

The Permanent Secretary to the Ministry of Home Affairs shall remit directly to the Governments of Tanzania and Uganda (in which countries the Minister is satisfied that arrangements of a reciprocal nature or effect have been made by the legislatures thereof), and not pay into the Consolidated Fund, the sums collected by way of tax on bets made by way of pool betting received in Kenya from those countries respectively, after deduction of the cost of such collection.

BETTING, LOTTERIES AND GAMING REGULATIONS , 1966

ARRANGEMENT OF REGULATIONS

1.

Citation.

2.

Applications and licences to be in prescribed form.

3.

Fees.

4.

Books to be kept by bookmakers.

5.

Betting tickets.

5A.

Repealed.

6.

Bookmakers’ returns.

7.

Accounts in respect of totalisators.

8.

Totalisator returns.

9.

Revocation of appointments of totalisator agents to be notified to Board.

10.

Accounts in respect of pool betting.

11.

Pool betting returns.

12.

Appointments, etc., of pool betting agents to be notified to Board.

13.

Returns in respect of lotteries relating to racing.

13A.

Returns in respect of other lotteries.

14.

Returns in respect of gaming.

15.

Accounts in respect of public gaming.

15A.

No credit, markers or discounts.

15B.

Employee gaming card.

15C.

Complaints.

16.

Licensees to notify Board of changes in address, etc.

16A.

Amount of commission to collector.

16B.

Draws.

17.

Penalty.

SCHEDULES

FIRST SCHEDULE – FORMS

SECOND SCHEDULE – FEES FOR LICENCES AND PERMITS

THIRD SCHEDULE – FORMS

BETTING, LOTTERIES AND GAMING REGULATIONS, 1966
[L.N. 309/1966, L.N. 108/1968, L.N. 84/1970, L.N. 73/1971, L.N. 67/1973, L.N. 114/1979, L.N. 131/1979, L.N. 84/1982, L.N. 134/1987, L.N. 331/1989, L.N. 69/1999, L.N. 57/2003, L.N. 73/2005, L.N. 154/2007.]
1.
Citation

These Regulations may be cited as the Betting, Lotteries and Gaming Regulations, 1966.

2.
Applications and licences to be in prescribed form
(1)

An application for the issue or renewal of a licence or permit shall be submitted to the Board in duplicate and shall be in the appropriate form in the First Schedule.

(2)

A licence or permit issued by the Board shall be in the appropriate form in the First Schedule.

4.
Books to be kept by bookmakers

A bookmaker shall keep a full and accurate record of all betting transactions entered into by him so as to show in respect of each period of fourteen days—

(a)

the total amount of bets received by him (including bets received at an authorized race meeting), and the total amount of winnings paid by him;

(b)

in the case of bets received at a place other than an authorized race meeting—

(i) the total amount of losing bets and the total amount of winning bets; and
(ii) the total amount of any bets referred to in section 30(6) of the Act.
5A.

Repealed by L.N. 67/1973, s. 3.

7.
Accounts in respect of totalisators

The holder of a totalisator licence shall keep a full and accurate record of all betting transactions effected by means of that totalisator in such manner as to show in respect of each race on which that totalisator was used—

(a)

the total amount of bets received by him and the total amount of winnings paid by him; and

(b)

the amount of moneys devoted to any charitable purposes or other purposes under section 31(1)(a)(iii) of the Act.

9.
Revocation of appointments of totalisator agents to be notified to Board
(1)

The holder of a totalisator licence shall, within seven days of the revocation of the appointment of an agent appointed under section 18(4) of the Act, notify the Board in writing of the revocation.

(2)

A person who fails to comply with this regulation shall be guilty of an offence.

10.
Accounts in respect of pool betting

The holder of a promoter’s licence or a principal agent’s licence shall keep a full and accurate record of all bets made by way of pool betting so as to show in respect of each period of seven days—

(a)

the total amount of bets received by him;

(b)

the total moneys and credits held by him and of any agent on account of any person, and appropriated to a pool betting scheme; and

(c)

the division of the amounts, moneys and credits referred to in paragraphs (a) and (b), as between sums received in Kenya from Uganda and Tanzania, so far as so received.

12.
Appointments, etc., of pool betting agents to be notified to Board
(1)

The holder of a promoter’s licence or a principal agent’s licence shall, within seven days of the appointment, revocation of appointment or reappointment of an agent, notify the Board in writing of the appointment, revocation of appointment or reappointment.

(2)

A person who fails to comply with this regulation shall be guilty of an offence.

13.
Returns in respect of lotteries relating to racing

The holder of a permit authorizing a lottery relating to racing shall, within twenty-one days after each race to which the lottery relates, submit to the Collector, in the appropriate form in the Third Schedule, a certified statement in duplicate together with a remittance for the amount of the tax due under section 39(3) and 31 of the Act.

[L.N. 69/1999, s. 6.]

13A.
Returns in respect of other lotteries
(1)

Where a lottery is promoted and conducted in the circumstances described in section 40(1) of the Act, or a private lottery within the meaning of section 42 of the Act is promoted and conducted, the person who promotes is shall, within thirty days after the draw, make to the Board an accurate return of the lottery in the appropriate form in the Third Schedule of these Regulations.

(2)

Any person who contravenes subregulation (1) shall be guilty of an offence.

[L.N. 108/1968, s. 5.]

15.
Accounts in respect of public gaming

The holder of a licence issued under section 46 of the Act shall keep a full and accurate record of all gaming organized and managed by him so as to show in respect of each period of fourteen days and in respect of each game organized and managed by him—

(a)

the total amount of money or money’s worth which any player puts down as stakes, or pays by way of losses, or exchanges for tokens used in playing the game;

(b)

the total amount of money or money’s worth paid as winnings.

16A.
Amount of commission to collector

The proportion of the sum remitted by a collector which is to be prescribed under section 34(2) of the Act shall be—

(i) 7½ per centum in respect of the pool betting tax due under section 32 of the Act;

(ii) 10 per centum in respect of all other taxes due under Part III of the Act.

[L.N. 84/1970, s. 3.]

17.
Penalty

A person who is guilty of an offence under these Regulations shall be liable to a fine not exceeding one thousand shillings or to imprisonment for a term not exceeding one month or to both.

__________________________

FIRST SCHEDULE

[Rule 2.]

Form 1A

APPLICATION FOR BOOKMAKER’S LICENCE

[Section 16.]

To: THE BETTING CONTROL AND LICENSING BOARD,

NAIROBI.

1.

In accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder—

I ............................................................................................................. (full name)

of .............................................................................................................. (address)

*(duly authorized in that behalf by the partnership/body corporate specified in paragraph 2 below) hereby apply *(for and on behalf of the same partnership/body corporate) for a bookmaker’s on-the-course/off-the-course/on-and-off-the-course* licence.

2.

Name under which business will be conducted ......................................................

Date and place of registration ..............................................................................

3.

The business will be conducted at—

Principal place:

Plot No., Street, Town ..........................................................................

Distance between principal place and nearest premises licensed for sale and consumption of liquor ........................................................................................

__________________________

Form 13B

APPLICATION FOR RENEWAL OF PUBLIC GAMING LICENCE

To: THE BETTING CONTROL AND LICENSING BOARD,

NAIROBI.

1.

In accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder—

I ................................................................................................................................

(full name)

of ..............................................................................................................................

(address)

*(duly authorized in that behalf by—

..................................................................................................................................

(insert name of partnership/body corporate)

hereby apply *(for and on behalf of the said partnership/body corporate) for renewal of a licence to organize and manage the following games:—

................................................................................................................................

.........................................................................................................................

on the following premises:—

...........................................................................................................................

(Plot No., Street, Town)

2.

I hereby certify that the particulars submitted in the application for a public gaming licence on ..........................................................................................................

(date)

are still correct with the exception of the changes set out below.

...........................................................................................................................

3.

(1) The gross turnover of the gaming business for which I require the renewal of licence during the twelve months ending ....................... amounted to ....................

(2) I expect that the amount of the gross turnover of the gaming business for which I require the renewal of licence during the next twelve months will be ....................................................

Date .......................................... 20 .................

................................................................

(Signature)

..............................................................

(Description)

* Delete as necessary.

SECOND SCHEDULE

[Regulation 3, L.N. 108/1968, s. 2, L.N. 84/1970, s. 4, L.N. 73/1971, s. 4, L.N. 67/1973, s. 4, L.N. 114/1979, s. 2, L.N. 131/1979, L.N. 84/1982, s. 2, L.N. 134/1987, s. 2, L.N. 331/1989, s. 2, L.N. 57/2003, s. 5, L.N. 73/2005, s. 2.]

FEES FOR LICENCES AND PERMITS

Types of Licence/Permit

Application Fees (KSh.)

Licence Fee Grant (KSh.)

Annual Licence Fee (KSh.)

Licence Renewal Fee (KSh.)

Investigation Fee (Local) (KSh.)

Investigation Fee (Foreign) (KSh.)

Transfer Fee (Location) (KSh.)

Public Gaming (Casino)

1,000,000

3,000,000

500,000

25,000

250,000

1,000,000

100,000

Bookmakers:

.

.

(i) On the course

10,000

200,000

50,000

5,000

50,000

500,000

(ii) Off-the-course

10,000

200,000

50,000

50,000

50,000

500,000

(iii) On-and-off-the-course

10,000

400,000

100,000

5,000

50,000

1,000,000

Premises

100,000

50,000

5,000

5,000

Totalisator:

.

.

(i) On the course

10,000

200,000

50,000

5,000

50,000

500,000

(ii) Off-the-course

10,000

500,000

100,000

10,000

50,000

1,000,000

(iii) On-and-off-the-course

10,000

700,000

150,000

15,000

50,000

1,500,000

Premises:

.

.

(i) Full premises

10,000

100,000

50,000

5,000

5,000

(ii) Stand alone Machine

2,000

10,000

5,000

(iii) Kiosk

2,000

2,000

1,000

Bookmaking at Race Meeting

2,000

5,000 per race meeting

Pool Betting Scheme:

.

.

(i) Promoter

10,000

500,000

50,000

5,000

50,000

500,000

(ii) Principal Agent

10,000

100,000

10,000

5,000

50,000

500,000

(iii) Agent

2,000

2,000

1,000

Premises:

.

.

.

(i) Promoter

10,000

100,000

50,000

5,000

5,000

(ii) Principal Agent

10,000

50,000

10,000

5,000

5,000

(iii) Agent

2,000

2,000

1,000

Public Lottery:

.

.

(i) For a specific charitable purpose (3 months)

2,000

3% of total ticket sales or KSh. 75,000 whichever is less

(ii) For various charitable purposes (Annual)

1,000,000

4,000,000

500,000

25,000

500,000

1,000,000

Public lotteries related to horse racing

6,000 per lottery for each race meeting

Savings for clubs/societies (funfairs):

.

.

(i) Nairobi

500

20,000 (3 months)

(ii) Other areas

500

6,000 (3 months)

Pool Table:

.

.

(i) Nairobi, Mombasa, Kisumu, Nakuru, Thika, Malindi and Eldoret

250 per table

5,000 per table

(ii) Other places

250 per table

2,500 per table

Amusement machines

250 per machine

2,000 per machine

Prize competition

500 per application

6% of total budget

Private lotteries

2,000

10,000 (3 months)

Radio station promotions

5,000

100,000

5,000

Gaming machine

50,000 per machine

200,000 per location

50,000 per machine

10,000 per machine

100,000

1,000,000

Promoter of prize competition and lotteries

25,000

5,000

1,000

Duplicate of licence or permit

250

THIRD SCHEDULE

[Reg. 5, L.N. 108/1968, s. 3 and & 4, L.N. 69/1999, r. 8.]

FORM A

BETTING TICKET

No. ..................

ORIGINAL

Name of Bookmaker ..............................................................

Place of business .................................................................

Postal address ......................................................................

Cash or Credit

Race No.

Runners

Prices

.....................

.....................

.....................

.....................

.....................

.....................

.....................

.....................

.....................

Win .............................

Place ..............................

Backer’s Winnings

Total Stake

.

Date

Time of Issue .............

Issued in accordance with the Betting, Lotteries and Gaming Regulations.

FORM B

[Regulation 6.]

BOOKMAKER’S CERTIFIED STATEMENT FOR FORTNIGHT ENDING ............

No. ...........................

ORIGINAL

Name of Licensee .......

.

DUPLICATE

Licence No. ................

TRIPLICATE

I/We, the above-named bookmaker(s) in accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder, hereby certify that the particulars given hereunder show a full and accurate statement of the moneys placed with me (us) and of the winnings for the period stated. I/We attach herewith the duplicate of all tickets issued by me (us) and a remittance for the amount of tax due under section 30 of the Act.

PARTICULARS OF BETS PLACED AND TAX IN RESPECT THEREOF

Date

Cash credit

Total field money

Total payout

Backers’ stakes returned

Backers’ winnings taxable

Bookmaker’s winnings taxable

7½% Tax collected from backers’ winnings

Bookmaker’s 7½% tax

Total tax payable

.

.

.

.

.

.

.

.

.

.

TOTAL ........................

Signed ........................................

Bookmaker (Bookmaker’s Manager)

Address .........................................

FORM C

[Regulation 8.]

CERTIFIED STATEMENT IN RESPECT OF TOTALISATOR

No. .....................................

ORIGINAL

Name of Licensee .......

.

DUPLICATE

Licence No. ................

TRIPLICATE

I/We, the above-named totalisator operator(s), in accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder, hereby certify that the particulars given hereunder show a full and accurate statement of the moneys placed with me (us) and of the winnings in respect of the races specified. I/We attach herewith a remittance for the amount of the tax due under section 31 of the Act.

PARTICULARS OF MONEYS STAKED ON TOTALISATOR AND TAX IN RESPECT THEREOF

Particulars of Totalisator Operators

Date

Race

Total moneys staked

Winnings paid out

Operators’ 15% commission

Total tax payable

.

.

.

.

.

.

.

TOTAL ........................

Signed ........................................

Address .........................................

FORM D

[Regulation 11.]

CERTIFIED STATEMENT IN RESPECT OF POOL BETTING SCHEME FOR WEEK ENDING ..............

No. ..........................

ORIGINAL

Name of Licensee .......

.

DUPLICATE

Licence No. ................

Pool ............................

TRIPLICATE

I/We, the above-named promoter(s)/principal agent(s) in accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder, hereby certify that the particulars given hereunder show a full and accurate statement of moneys placed with me (us) in respect of the games, races or events specified. I/We attach herewith a remittance for the amount of the tax due under section 32 of the Act.

PARTICULARS OF MONEYS PLACED ON POOL BETTING SCHEME AND TAX IN RESPECT THEREOF

Dates

Race, Game or Event

Country and total sums received

Total tax payable

Country

Sh.

cts.

Sh.

cts.

Kenya

Uganda

Tanzania

TOTALS

Signed ........................................

Address .........................................

FORM E1

[Regulation 13.]

CERTIFIED STATEMENT IN RESPECT OF LOTTERY RELATING TO RACING

No. ..........................

.

ORIGINAL

Name of Permit Holder ......

.

DUPLICATE

Permit No. .......................

Lottery ...............

TRIPLICATE

I/We, the above-named promoters of the lottery, in accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder, hereby certify that the particulars given hereunder show a full and accurate statement of the moneys received by me (us) and of the winnings in respect of the Lottery conducted on .................................... (specify course). I/We attach herewith a remittance for the amount of the tax due under sections 39(3) and 31 of the Act.

Signed ........................................

Address .........................................

PARTICULARS OF MONEYS RECEIVED UNDER LOTTERY AND TAX IN RESPECT THEREOF

Date

Race

Total sum received

Total tax payable

.

.

.

.

.

TOTALS

Signed ..........................

Address ........................

FORM E2

[Regulation 13A.]

RETURN BY PROMOTERS OF A LOTTERY FOR CHARITABLE, SPORTING OR OTHER PURPOSES

(Under section 40 of the Betting, Lotteries and Gaming Act, Cap. 131)

1. Name of Society ................................................................

2. Objects for which Society is established and conducted ...............

.................................................................................................

3. Name and address of promoter ............................................

.................................................................................................

4. Is promoter a member of the Society? ..................................

5. Date of promoter’s authority from governing body of Society .......

.................................................................................................

6. Amount of largest prize ..........................................................

7. Sale price of tickets ...............................................................

8. Number of tickets printed (a specimen ticket must be produced) ......

.................................................................................................

9. Number of tickets sold .............................................................

10. Total amount of proceeds .......................................................

11. Total expenses (receipts must be produced) ..........................

12. Total amount appropriated for prizes ......................................

13. Total amount applied to the purpose of the Society (a receipt from the Treasurer or other officer of the Society not being a promoter must be produced) ..................

14. Has any notice or advertisement been exhibited, published or distributed to non-members of the Society? ........................................................................

15. Has any ticket been sent by post to a non-member of the Society? ...................

.................................................................................................

16. Has any person participated in the lottery without having paid in full for his ticket? ......

.................................................................................................

17. Has any money received in respect of a ticket been returned? ...............

.................................................................................................

18. Has any payment for expenses or prizes been made out of moneys of the Society other than proceeds of this lottery? ......................................................

.................................................................................................

19. Date of the draw ..................................................................

20. Was any other lottery conducted for the Society at the same time? If so, give details ................................................................................................

....................................................................................................................................

21. Has any ticket been sold to a person under the age of 16 years? ..........................

.................................................................................................

Date ..............................., 20 ..............

...............................................................

(Signature)

...............................................................

(Promoter)

NOTES:

(a) This return must be completed before it will be accepted.

(b) This return must be submitted to the Board within thirty days of the draw.

(c) If default is made in submitting this return in time or if any information given is known to be false, the person responsible is guilty of an offence for which a fine of Sh. 3,000, or imprisonment for three months, or both, is provided.

FORM E3

[Regulation 13A.]

RETURN BY PROMOTER OF A PRIVATE LOTTERY

(Under section 42 of the Betting, Lotteries and Gaming Act, Cap. 131)

1. Name of promoter ......................................................................................

2. Date of authority from governing body of Society (if appropriate) ..................

..............................................................................................................

3. Persons to whom sale of tickets confined (if to members of a society state the purposes of the Society) .................................................................................................

................................................................................................................

4. Have any tickets been sold to any other person? ................................

5. Number of tickets printed (a specimen ticket must be produced) ........................

............................................................................................

6. Price of tickets ...................................................................................

7. Number of tickets sold ......................................................................

8. Total proceeds ................................................................................

9. Expenses of printing and stationery (receipts must be produced) ................

................................................................................................................

10. Amount devoted to prizes ...................................................................

11. If a Society, amount devoted to purpose of the Society (a receipt from the Treasurer or other officer of the Society not being a promoter must be produced) .........................

12. Has any notice or advertisement been exhibited other than on the premises? .........

................................................................................................................

13. Has any ticket been issued otherwise than on receipt of the full purchase price? .....

................................................................................................................

14. Has the price of any ticket been returned? ........................................

15. Has any ticket been sent through the post? .......................................

16. Has any ticket been sold to a person under the age of 16 years? ...............

................................................................................................................

Date ............................, 20 ..........

.....................................

(Signature)

....................................

(Promoter)

NOTES:

(a) This return must be completed before it will be accepted.

(b) This return must be submitted to the Board within thirty days of the draw.

(c) If default is made in submitting this return in time or if any information given is known to be false, the person responsible is guilty of an offence for which a fine of Sh. 3,000, or imprisonment for three months, or both, is provided.

FORM F

[Regulation 14, L.N. 69/1999, r. 8.]

CERTIFIED STATEMENT IN RESPECT OF PUBLIC GAMING FOR FORTNIGHT ENDING...............

No. ............................

.

ORIGINAL

Name of Licensee ......

.

DUPLICATE

Licence No. .......................

Lottery ...............

TRIPLICATE

I/We, the above-named organiser(s) and manager(s) of the games specified below, in accordance with the Betting, Lotteries and Gaming Act and the regulations made thereunder, hereby certify that the particulars given hereunder show a full and accurate statement of the moneys or money’s worth received by me (us) and of the winnings for the period stated. I/We attach herewith a remittance for the tax due under section 49 of the Act.

PARTICULARS OF MONEYS OR MONEY’S WORTH STAKED ON GAMES AND TAX IN RESPECT THEREOF

Date

Games

Total moneys or money’s worth staked

Total commission deducted

Total tax payable

TOTALS

Signed ................................

Address ..............................