Lotteries and Gaming Act, 2016
Act 7 of 2016
- Published in Uganda Gazette 23 on 8 April 2016
- Assented to on 28 December 2015
- Commenced on 8 April 2016
- [This is the version of this document from 8 April 2016.]
Part I – Preliminary
1. InterpretationIn this Act, unless the context otherwise requires—"agent of a licensee" means an agent appointed or approved in accordance with the conditions of the licence held by the licensee;"betting" means making or accepting a bet on—(a)the outcome of a race, competition or other event or process;(b)the likelihood of anything occurring or not occurring; or(c)whether anything is or is not true."Board" means the National Lotteries and Gaming Regulatory Board;"casino" means a private club, or a room in a club, hotel, or other establishment, where gambling takes place or place where people gamble by playing card games, roulette, or slot machines which has been issued with a licence under this Act;"Commissioner" means the Commissioner General appointed under the Uganda Revenue Authority Act, Cap 196;"conducting a public lottery" includes promoting, organising and operating a public lottery;"currency point" has the value assigned to it in Schedule 1;"gaming" means the playing of a game of chance for winnings in money or money’s worth and for the avoidance of doubt, includes gambling;"gaming and betting machine or device" means any equipment or mechanical, electromechanical or electronic contrivance, component or machine; or software used remotely or directly in connection with gaming and betting or any game which affects the result of a wager by determining a win or loss;"licence" means a licence issued under this Act;"licensee" means the holder of a licence;"lottery" includes any game, scheme of arrangement, system, plan, promotional competition or device for distributing prizes or property by lot or chance, whether by throwing or casting of dice, tickets, cards, lots, numbers or figures;"Minister" means the Minister responsible for finance;"minor" means a person below twenty-five years;"National lottery" means lottery conducted by or on behalf of the Minister responsible for finance with the view of raising funds for a purpose defined by the Minister;"numbers" include—(a)symbols;(b)a single number or symbol;(c)a group or groups of numbers or of symbols or of numbers and symbols;(d)a combination or combinations of numbers or of symbols or of numbers and symbols; or(e)a distribution or distributions of numbers or of symbols or of numbers and symbols; anda person chooses numbers if the person chooses the numbers personally or if the numbers are chosen for the person;"pool" means any competition organized for gain, in which for monetary or other material regard, the public is invited to forecast or tell the result of any game, race, or event and includes a pool operated on the system known as fixed odds betting on the results of that game, race or event;"pool bet" means any stake or wager in a pool, whether in money or money’s worth and includes any portion of that stake or wager;"prize" means the prize awarded to the winner of a lottery;"promotional competition" means a lottery, game or contest conducted for the purpose of promoting the sale or use of any goods or services;"public lottery" includes—(a)a game of chance, including a game such as draw lottery or bingo, in which—(i)a person chooses or is allocated numbers;(ii)certain numbers are subsequently selected at random as prizewinning numbers; and(iii)prizes are distributed to persons holding the prize winning numbers;(b)a game of chance including an instant lottery in which—(i)certain numbers are designated as prize winning numbers;(ii)persons are allocated numbers that have previously been selected at random;(iii)prizes are distributed to persons holding the prize winning numbers;(c)a game of chance such as lotto, keno or powerball in which persons choose or attempt to forecast, from designated numbers, fewer numbers to be drawn on a random basis; or(d)the game known as soccer football pool in which persons choose or attempt to forecast, from designated numbers, fewer numbers that represent the outcome of soccer football matches;"wager" means a sum of money or representative of value that is risked on an occurrence for which the outcome is uncertain.
Part II – National Lotteries and Gaming Regulatory Board
The National Lotteries and Gaming Regulatory Board
2. Establishment of the National Lotteries and Gaming Regulatory Board
3. Objective of the BoardThe objective of the Board is to supervise and regulate the establishment, management and operation of lotteries, gaming betting and casinos in Uganda, and to protect the citizens from the adverse effects of gaming and betting in Uganda.
4. Functions of the BoardThe Board shall—
5. Powers of the BoardTo carry out its objectives, the Board may exercise, perform and discharge any of the following powers—
6. Composition of the Board
7. Tenure of office of members of the Board
8. Meetings of the Board
9. Remuneration of members of the BoardA member of the Board shall be paid allowances determined by the Minister.
Staff of the Board
10. Secretariat of the Board
11. Chief Executive Officer
12. Functions of the Chief Executive Officer
13. Tenure of office of Chief Executive Officer
14. Exemption from personal liabilityA member or staff of the Board shall not, in his or her personal capacity, be liable in civil proceedings in respect of any act or omission done in good faith in the performance of his or her functions under this Act.
Part III – Finances of the Board
15. Funds of the Board
16. Power to open bank accountsThe Board shall with the approval of the Minister and in accordance with the Public Finance Management Act, 2015 open and maintain such bank accounts as are necessary for the exercise of its functions; and shall pay into them—
17. Borrowing powersThe Board may, in accordance with the Public Finance Management Act, 2015 borrow money from any source as may be required for meeting the obligations, or discharging the functions of the Board under this Act.
18. Estimates of income and expenditureThe Board shall in accordance with the Public Finance Management Act, 2015 cause to be prepared and submitted to the Minister for approval, estimates of the income and expenditure of the Board and the operating plan of the Board for the next financial year.
19. Financial year of the BoardThe financial year of the Board is the period of twelve months beginning on the 1st day of July in each year, and ending on the 30th day of June in the next calendar year.
20. AccountsThe Board shall—
21. Audit of accounts
22. Annual reportsThe Board, shall at the end of each financial year, submit to the Minister, an annual report on the operations of the Board during the preceding year, which shall include an audited financial statement.
Part IV – Licensing and regulation of lotteries
23. Licence to conduct the national lottery
24. Licence to conduct a public lottery
Regulation of lotteries
25. Lottery rules
Part V – Casino, gaming and betting licences
26. Casino, gaming and betting licenceA person shall not establish or operate a casino or provide a gaming or betting machine without a licence issued under this Act.
27. Board to issue licences
28. Licence to operate a casino
29. Suitability of premises
30. Specific licence conditionsA licence to operate a casino or provide gaming or betting machines may include conditions specified by the Board in accordance with this Act and regulations made under this Act.
31. Licensing of certain casino employees
32. Casino games and rules
33. Gaming and betting equipment within the casino
Part VI – Specific provisions relating to gaming or betting machines
34. Specific conditions for gaming or betting machines licenceA licence to operate or make available gaming or betting machines may include conditions—
35. Registration of gaming and betting machines or devicesEvery gaming or betting machine or device shall be registered with the Board in accordance with this Act.
36. National register of gaming or betting machines and devicesThe Board shall—
37. Technical standards for gaming or betting machines
38. Gaming or betting software standardsThe Board may, set standards in respect of supply, installation or adaptation of gaming or betting software.
Part VII – General provisions on licencing
39. Minimum capital requirementsThe Minister may by regulations prescribe minimum capital requirements for a licence under this Act.
41. Application for a licence
42. Processing of application by the Board
43. General licence conditions
44. Form of licenceAn operating licence shall be in the prescribed form and shall specify—
45. Duration of licenceEvery licence issued under this Act is valid until 31st day of December of the year in which it is issued.
46. Suspension and revocation of licence
47. Renewal of licenceAn application for renewal of a licence issued under this Act shall be made at least two months before the expiry of the licence.
Part VIII – Taxation of casinos, gaming and betting activities
48. Tax on casinos, gaming or betting
49. Interest on unpaid taxAny person who does not pay tax due on the due date shall, in addition to the tax, pay interest equal to two per cent of the outstanding amount for each week or part of the week that the tax remains unpaid.
52. Objection to assessment
53. Remission of tax
54. Recovery of unpaid tax and interest
55. Penal tax
56. Commissioner to collect taxThe Commissioner shall collect all the tax required to be paid under this Act.
Part IX – General
Restrictions on minors
57. Licensee or agent not to accept entry or payment from minor
58. Adults not to enter or subscribe to public lottery on behalf of minorA person who, on behalf of a minor, subscribes to a public lottery commits an offence and is liable on conviction to a fine not exceeding one thousand currency points or to imprisonment for a term not exceeding four years or both.
59. Display of notice prohibiting minors from entering lottery
60. Prohibited itemsThe items listed in Schedule 5 are not permitted in a casino, gaming or betting premise.
Electronic monitoring system
61. National central electronic monitoring system
62. Display of licenceA person issued with an operator’s licence shall display a copy of the licence prominently in a conspicuous place at the premises where the casino or gaming and betting activity is carried on.
Offences and penalties
64. Conducting a lottery or related competition without a licenceA person who conducts a lottery in which prizes are offered for predicting the result of an event, without a licence, commits an offence and is liable on conviction to a fine not exceeding one thousand currency points or imprisonment not exceeding four years or both.
65. Promoting or advertising unlicensed lotteryAny person who promotes or advertises a lottery which is not licensed under this Act commits an offence and is liable on conviction to a fine not exceeding five hundred currency points or imprisonment not exceeding two years or both.
66. Forging tickets or selling forged ticketsA person who—
67. Offences relating to casinos, gaming and betting
68. Offences relating to taxA person who knowingly or recklessly—
69. Amendment of Schedules
History of this document
08 April 2016 this version
28 December 2015