In this section, “gaming contest” means an event that involves a card game, a dice game, or roulette. An organization shall be issued a permit from the Sheriff of Harford County before the organization may conduct a gaming contest in Harford County. An organization is eligible to be issued a permit if the organization qualifies as a nonprofit organization under § 501(c)(3) or (19) of the Internal Revenue Code and has been located in the county for at least 3 years before applying for the permit. To be issued a permit, an organization shall: submit an application to the sheriff on a form that the sheriff requires; state on the application form the purpose for which the proceeds of the gaming contest will be used; and pay the permit fee that the sheriff determines. A holder of a permit may not conduct more than four gaming contests in a calendar year. A permit is not transferable. A gaming contest may be held only: between 4 p.m. and 1 a.m. the following day; and in a structure or at a location that is owned, rented, or leased by the holder of the permit. A separate permit is required for each gaming contest. Subject to subparagraph (ii) of this paragraph, bingo, instant bingo, a raffle, a paddle wheel, or a 50/50 raffle may be included in the games conducted at a gaming contest. A gaming contest may not consist exclusively of a game specified in subparagraph (i) of this paragraph. An organization that is the permit holder may charge only a preset entrance fee for a gaming contest. Participants in a gaming contest shall receive tokens for wagering in exchange for the entrance fee. A participant may purchase additional tokens, at a total cost not exceeding 100% of the entrance fee, during a gaming contest. An organization that is the permit holder may not allow cash to be used for wagering. A holder of a permit may serve or sell alcoholic beverages at a gaming contest only if the holder is issued the proper license by the Harford County Liquor Control Board. An organization that is the permit holder may not exchange tokens used for wagering for: an item of merchandise that is worth more than $10,000; money; or an item of merchandise having a value that is different from the fair market retail value of the item of merchandise that was received for the tokens. An organization may rent or purchase necessary equipment and supplies to conduct a gaming contest but may not enter into a lease or other agreement to share profits from the gaming contest. A gaming contest shall be managed and operated personally by members of the organization conducting the gaming contest. A member of the organization may not receive or be paid any of the proceeds from the gaming contest for personal use or benefit. A person may not receive a salary, a commission, or compensation of any kind for managing the gaming contest or operating a game played in the gaming contest. A person other than the holder of the permit may not receive or be paid any proceeds. To volunteer as an operator of a gaming contest, an individual shall be at least 18 years old. To participate in a gaming contest, an individual shall be at least 21 years old. After costs incurred in conducting a gaming contest are deducted, proceeds from a gaming contest shall be used to benefit a charity or to further the purpose of the organization. Within 30 days after a gaming contest, the holder of the permit shall submit to the sheriff a financial report that lists all of the receipts and expenditures for the gaming contest. The report shall contain a full accounting of the proceeds and expenses of the gaming contest and the name, address, and Social Security number of a participant that is declared the winner of a gaming contest requiring the issuance of Internal Revenue Service Form W–2G or a substantially equivalent form. The sheriff or the Office of the Harford County State’s Attorney may require the holder of the permit to produce all financial records of the gaming contest. The holder of the permit shall keep all financial records of the gaming contest for at least 2 years after the gaming contest. The sheriff may refuse to issue a permit to an applicant who has failed to file a required report from a previous gaming contest or is late in filing federal or State tax returns. If requested by the sheriff, the holder of the permit shall pay all financial audit costs. The sheriff shall adopt regulations to carry out this section. An organization that is found to have violated this section is ineligible to receive a permit under this section for a period of 5 years.