Title 9 Part 5329

Applicability and definitions.

Each applicant for a casino sports wagering license shall submit a detailed plan of operation that includes such information as the commission deems necessary, including, without limitation, the name of the sports pool vendor, if any, casino key employees responsible for the sports pool operation, specifications of the sports pool lounge, hours of operation, staffing plan and an integrity monitoring plan.

An applicant for a casino sports wagering license shall disclose such applicant’s experience, if any, and the experience of any sports pool vendor proposed to be involved in such applicant’s sports pool operations, in the operation of sports pools in any jurisdiction, including, without limitation:

Prior to the issuance of a license, an applicant for a casino sports wagering license shall submit for commission approval such applicant’s proposed internal controls, pursuant to section 5329.8 of this Part.

Upon evaluation of each application, the commission shall either:

The commission may deny a casino sports wagering license to an applicant that has failed to establish such applicant’s competence to operate a sports pool or provide an adequate plan of operation (including acceptability of a sports pool vendor). An applicant may request a de novo hearing to challenge an application denial or condition imposed. Such hearing shall be held pursuant to procedures the commission may establish.

A casino sports wagering license shall remain valid for the period of the casino’s gaming facility license, unless a condition of such casino sports wagering license pursuant to section 5329.2(f)(2) of this Part establishes a shorter casino sports wagering license period.

No later than three months before each five-year anniversary of the issuance of a casino sports wagering license, unless a condition of such casino sports wagering license pursuant to section 5329.2(f)(2) of this Part establishes a shorter time period, an operator shall submit to the commission the following information to enable the executive director of the commission to determine, pursuant to Racing, Pari-Mutuel Wagering and Breeding Law section 1367(2)(a), that such casino sports wagering licensee continues to meet the requirements of article 13 of the Racing Pari-Mutuel Wagering and Breeding Law and this Part:

A casino sports wagering licensee may contract with a sports pool vendor to operate or assist in the operation of sports pools on behalf of such casino sports wagering licensee, as permitted by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(2)(h). As required by such statute, any such sports pool vendor shall obtain a casino vendor enterprise license pursuant to Part 5307 of this Title prior to the execution of any contract to so operate. A casino sports wagering licensee always shall remain responsible for compliance with article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law and this Title, even if such licensee has engaged a sports pool vendor to conduct sports pool wagering on behalf of such licensee. The acts, omissions and knowledge of a sports pool vendor with respect to matters addressed in article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law and this Title shall be imputed to and also be the responsibility of the casino sports wagering licensee. A sports pool vendor shall also be independently responsible for compliance with article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law and this Title.

All manufacturers, suppliers and service providers of sports pool wagering equipment, including, without limitation, wagering platforms, shall be licensed as casino vendor enterprises pursuant to section 5307.1 of this Title.

Each casino sports wagering licensee and sports pool vendor shall have a continuing duty to disclose any material change or changes in such entity’s business form or activity, information submitted in support of a review pursuant to section 5329.3 of this Part; information provided to authorized sports bettors; information provided to investors; or information provided in an annual report, or statutory duty to provide information, to the commission.

A person directly involved in the conduct and operation of a sports pool shall be licensed or registered by the commission as a casino key employee or as a casino employee, as determined by the commission pursuant to title 3 of article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law and Parts 5303, 5304 and 5305 of this Title, as applicable, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(3)(a).

A person employed in a sports wagering lounge but not directly involved in wagering may be required to register with the commission as a casino employee, consistent with the registration standards applicable to persons not directly involved in casino gaming, as set forth in Part 5306 of this Title, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(3)(a).

Employees of a sports pool vendor shall be licensed or registered as section 5307.5 of this Title and Racing, Pari-Mutuel Wagering and Breeding Law section 1367(3)(a) require.

The commission may impose penalties or take other appropriate action against a casino sports wagering licensee or a sports pool vendor if the commission finds that any such licensee, or any person employed by or associated with such licensee:

Each casino sports wagering licensee shall submit to the commission for approval internal controls for all aspects of sports pool wagering operations prior to commencing operations. Such internal controls shall address the following items in regard to the sports pool system, at a minimum:

The internal controls shall detail the reconciliation of assets and documents contained in a sports wagering lounge cashier's drawer.

Sports wagering conducted by a casino sports wagering licensee shall occur only in the locations set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(2)(b). Any sports wagering lounge shall measure no less than 500 square feet and promote optimum security of the facility, which shall include the installation and maintenance of security and surveillance equipment consistent with the requirements of sections 5314.4 and 5314.5 of this Part, including closed-circuit television equipment, according to specifications submitted to and approved by the commission. No wagering ticket shall be sold except at regular ticket windows, properly designated by signs, except that wagering tickets and vouchers may be issued by automated ticket machines within a sports wagering lounge or other location within the casino as approved by the commission.

Each lounge shall include a booth that:

Each casino sports wagering licensee shall have, or otherwise retain through a sports pool vendor, one or more persons to serve as an:

Prior to operating a sports pool, all equipment and software used in conjunction with its operation shall be submitted to a licensed independent gaming test laboratory for review and certification for compliance with the standards set forth in this Part and any additional technical requirements the commission establishes.

The server or other equipment to accept sports wagers shall be located within the casino. In creating sports wagers that will be offered to the public, a sports pool operations manager may receive advice and recommendations from any source or entity in other jurisdictions and may take into consideration information in regard to odds and wagers placed on sports events.

A sports pool system submission shall contain a description of the risk management framework, including, without limitation:

A sports pool system shall maintain all transactional sports wagering data for a period of 10 years.

A sports pool system shall be capable of recording the following information for each sports wager made:

Each sports wagering ticket a cashier or automated ticket machine generates shall include:

Sports pool vouchers issued by a sports pool system shall contain the following information:

If a sports pool system issues and redeems a sports pool voucher, the system shall be capable of recording the following information for each voucher:

A sports pool system shall be capable of performing the following functions:

When a sports pool wager is voided or cancelled, the system shall indicate clearly that the sports wagering ticket is voided or cancelled, render such ticket nonredeemable and make an entry in the system indicating the void or cancellation and identity of the cashier or automated process.

A sports pool system shall prevent past posting of sports wagers and the voiding or cancellation of sports wagers after the outcome of an event is known.

A sports pool system shall, at least once every 24 hours, perform a self-authentication process on all software used in the sports pool system to offer, record and process sports wagers to ensure there have been no unauthorized modifications. In the event that an unauthorized modification is identified as a result of this process, at a minimum, the system immediately shall notify the casino operations wagering manager using an automated process. The operations manager shall notify the commission promptly of the authentication failure. The system shall record the results of all self-authentication attempts and maintain such record for a period of not less than 90 days.

A sports pool system shall have controls in place to review the accuracy and timeliness of any data feeds used to offer or settle sports wagers. In the event that an incident or error occurs that results in a loss of communication with data feeds used to offer or redeem sports wagers, such error shall be recorded in a log capturing the date and time of the error, the nature of the error and a description of such error’s impact on the system's performance. Such information shall be maintained for a period of not less than six months.

Consistent with existing commission authority, the casino sports wagering licensee and sports pool vendor shall provide access to sports wagering transaction and related data the commission may deem necessary, in a manner approved by the commission.

A sports pool system shall be capable of preventing any sports pool wager in excess of $10,000 or making a payout in excess of $10,000 until authorized by a supervisor. A sports pool system shall be capable of maintaining the following:

For all lost sports wagering tickets that are redeemed, a sports pool system shall record and maintain the following information:

A casino sports wagering licensee may use an automated ticket machine or machines for sports wagering transactions in conjunction with an approved sports pool system in a sports wagering lounge or other location within the casino.

Restrictions. An automated ticket machine used in accordance with this section shall not:

On a daily basis, a casino sports wagering licensee shall remove the bill validator boxes in the automated ticket machines (the automated ticket machine drop). Surveillance shall monitor and record the automated ticket machine drop. A casino sports wagering licensee shall submit an automated ticket machine drop schedule to the commission, which shall include:

A security department member and a cage department member shall obtain the keys necessary to perform the automated ticket machine drop and/or currency cassette replacement, in accordance with the casino’s key sign-out and sign-in procedures.

A cage department member with no incompatible functions shall place empty bill validator boxes needed for the automated ticket machine drop into a secured cart and prepare an automated ticket machines bill validator drop form, which shall include the following:

In the presence of a security department member, a cage department member shall complete the automated ticket machines drop at each automated ticket machine by:

The contents of the bill validator boxes shall be counted by one or more accounting department employees with no incompatible function, who shall:

On a daily basis or at a greater frequency as needed, a casino sports wagering licensee shall replenish the currency cassettes in the automated ticket machines. A cashier with no incompatible functions shall prepare the currency cassettes to replenish the automated ticket machines, which shall be documented on a two-part automated ticket machines cassette fill form. The cashier shall retain one copy of such form and the duplicate shall be used to document the completion of the transaction. The form shall include:

A finance department employee shall place the replacement currency cassettes and empty reject bins into a secured cart. In the presence of a security department member, the accounting department employee shall complete the sports pool currency cassette replenishment at each automated ticket machine by:

One or more accounting department employees with no incompatible function shall count and document the value of the contents of each removed currency cassette and currency cassette reject bin by:

The casino accounting department shall reconcile the automated ticket machines on a daily basis pursuant to internal controls. Any variance shall be documented by the accounting department and reported in writing to the commission within 72 hours of the end of the gaming day during which the variance was discovered. The report shall indicate the cause of the variance and shall contain any documentation required to support the stated explanation.

Each casino sports wagering licensee shall adopt comprehensive house rules, which shall be submitted for written approval by the commission. Such house rules shall include the following, at a minimum:

A casino sports wagering licensee’s house rules, together with any other information the commission deems appropriate, shall be displayed conspicuously in the sports wagering lounge, posted on the casino sports wagering licensee’s website included in the terms and conditions of the sports pool system and made readily available to authorized sports bettors in printed form, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(5).

A casino applying for licensure shall submit to the commission the types of sports wagers such casino would like to offer and the sports leagues, associations or organizations on whose contests the casino wishes to offer such sports wagers. Each type of sports wager and each sports league, association or organization on whose contests such casino wishes to offer sports wagering is subject to commission approval and may be subject to such conditions as the commission may determine. After licensing of a casino sports wagering licensee, commission approval is required before such licensee is permitted to offer any type of sports wager not previously offered by such licensee, or an existing sports wager type for a sport, league, association or organization on whose contests the commission has not previously authorized wagering. To obtain commission approval, a casino sports wagering licensee shall specify the underlying sport and sports league, association or organization upon which the proposed type of sports wager is based, provide rules for the sports wager and demonstrate that the new type of sports wager will comply with Racing, Pari-Mutuel Wagering and Breeding Law section 1367 and this Part. Following review of the proposed sports wager type, the commission shall inform all casino sports wagering licensees whether the proposed sports wager type is approved or denied or whether additional information from such licensee is required.

A casino sports wagering licensee may introduce variations of permissible types of sports wagers by seeking commission approval. A casino sports wagering licensee is not required to amend a previously approved submission to describe a variation if approved by the commission.

The commission may approve conditionally a sports wager type or the use of a sports wager type for a particular sport, league, association or organization as the commission may deem advisable, such as establishing a limited trial period for a type of sports wager or imposing limits on a particular sports wager, to protect the wagering public, the integrity of sports wagers, the integrity of the sports event upon which a sports wager is based, in whole or in part, or for any other reason consistent with the policies underlying article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law or this Title.

The commission may, in the exercise of discretion, withhold approval of any proposed sports wagering type that directly or indirectly violates any requirement for permissible sports wagers or that the commission determines to be contrary to public policy.

A casino sports wagering licensee shall comply with every commission request for information about any type of sports wager that such casino sports wagering licensee proposes to offer to the public.

No wagering tournament shall be conducted without prior approval of the commission. A casino sports wagering licensee shall submit the rules of any proposed wagering tournament for commission approval no later than 30 days prior to the anticipated start date of such wagering tournament.

This section applies to parlay card wagers and not parlay wagers.

Each casino sports wagering licensee that offers parlay card wagers shall disclose fully, accurately and unambiguously on all parlay card wagering forms:

A casino sports wagering licensee may, in its discretion, accept a layoff wager from another New York State-licensed casino sports wagering licensee or skin, as skin is defined in section 5330.1 of this Title. Any such wager shall be placed in the name of the casino sports wagering licensee itself or skin itself. A layoff wager and, if applicable, a resultant payout shall not be included in the calculation of sports pool gross gaming revenue. Each layoff wager shall be reported to the commission, if possible, prior to the placement of such wager. If not possible, a casino sports wagering licensee or skin shall submit the details of the layoff wager to the commission’s division of gaming within 24 hours of the placement of such wager. Layoff wagers shall not be executed with operators in other jurisdictions unless all Federal law requirements are met.

A casino sports wagering licensee shall make available in written form in conspicuous locations in the sports wagering lounge and on conspicuously accessible electronic screens a general explanation of each type of sports wager offered and the point or money line odds. Any explanation shall not be misleading or unfair to authorized sports bettors.

The available sports wagering information for specific sports events shall be displayed in a manner visible to the public. The display shall include the event number, corresponding odds and a brief description of the event. Such information also shall be available on conspicuously accessible electronic screens. Any display shall not be misleading or unfair to authorized sports bettors.

All sports wagers accepted by a casino sports wagering licensee pursuant to this Part shall be placed within a sports wagering lounge with a sports wagering cashier at a sports wagering counter or at an automated ticket machine located within a sports wagering lounge or other location within the casino as approved by the commission.

Sports wagers pursuant to this Part shall be made in cash, vouchers, gaming chips or wagering tickets of value or any other form of payment approved by the commission.

Upon accepting a sports wager, a sports wagering cashier shall cause the sports wagering platform to generate a sports wagering ticket. The sports wagering ticket shall include, at a minimum, the following:

Any winning sports wagering ticket shall be deemed lapsed and ineligible for payment one year after the date of the last sports event that forms the basis of such sports wager. Any lapsed sports wagering ticket shall be unclaimed funds and shall be deposited by the commission pursuant to the requirements of Racing, Pari-Mutuel Wagering and Breeding Law section 1354 and section 5329.29(c) of this Part.

No person under 21 years of age may place a sports wager with a casino sports wagering licensee, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(2)(d).

A casino sports wagering licensee shall not knowingly accept any sports wager from any prohibited sports bettor. No prohibited sports bettor is permitted to make such a sports wager with any licensee or collect winnings from any such sports wager, which sports wager shall be deemed void. Any person who is a direct or indirect legal or beneficial owner of 10 percent or greater of a sports governing body or any of such body’s member teams shall not place or accept sports wagers on a sports event in which any member team of such sports governing body participates.

A casino sports wagering licensee shall not make payment on a winning sports wager to a person who the licensee knows or reasonably should know is collecting the payment on behalf of another for monetary consideration or in violation of local, State or Federal law. A casino sports wagering licensee shall not make payment on a winning sports wager to a person who the licensee knows or reasonably should know is engaging in such activity for profit or as a business enterprise. A casino sports wagering licensee may withhold payment of a winning sports wager if a customer refuses to supply identification or any other documentation required by this Part or article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law.

Minimum and maximum amounts of sports wagers shall be as established by a casino sports wagering licensee’s house rules approved by the commission. A casino sports wagering licensee shall disclose clearly the minimum and maximum sports wagers applicable to the sports wagers such licensee offers.

Winning sports wagering tickets shall be redeemed by a wagering cashier, an automated ticket machine located within a sports wagering lounge or a commission-approved mail-in procedure after verifying the validity of the sports wagering ticket through the sports wagering platform. The sports wagering platform shall redeem electronically and cancel the sports wagering ticket upon redemption. Should a casino’s sports wagering lounge be closed, the casino’s cage shall be made available to redeem a winning sports wagering ticket.

A casino sports wagering licensee shall establish procedures, approved by the commission, ensuring that each cashed or refunded sports wagering ticket shall not have the ability to be cashed or refunded again.

A casino sports wagering licensee shall maintain facilities and procedures that ensure the security of cashed sports wagering tickets and the integrity of records of outstanding sports wagering tickets. A casino sports wagering licensee shall store, physically or by electronic record, cashed sports wagering tickets for one year and one day following the sports event in a secure area consistent with such casino sports wagering licensee’s internal controls as approved by the commission.

A casino sports wagering licensee shall prohibit unauthorized individuals from having access to the cashed sports wagering tickets and related storage areas. A list of authorized individuals with access to such storage areas shall be filed with the commission. Any storage area shall comply with surveillance requirements set forth in sections 5314.4 and 5314.5 of the Part.

Each casino sports wagering licensee shall maintain all sports wagering data for a sports wager for at least 10 years and shall make any such data available to the commission upon request.

The commission may order the voiding of sports wagers, and require refunds, on any event for which wagering, or the continuation of wagering, would be contrary to the public policies of this State.

A sports wagering ticket may be cancelled by an authorized sports bettor at the discretion of the casino sports wagering licensee, so long as no sports event upon which the sports wager was made has commenced.

A casino sports wagering licensee shall not rescind any sports wager made pursuant to this Part unless extraordinary circumstances exist and the prior written approval of the commission has been obtained.

House rules shall state clearly circumstances in which the payouts are to be adjusted, including, without limitation:

A casino sports wagering licensee shall not knowingly allow, and shall take reasonable steps to prevent, the circumvention of reporting requirements through an authorized sports bettor making a structured sports wager, including multiple sports wagers or a series of sports wagers that are designed to accomplish indirectly that which could not be accomplished directly. A sports wager or wagers need not exceed the dollar thresholds at any single casino sports wagering licensee in any single day in order to constitute prohibited structuring. No casino sports wagering licensee shall encourage or instruct the authorized sports bettor to structure or attempt to structure sports wagers. This section does not prohibit a casino sports wagering licensee from informing an authorized sports bettor of the regulatory requirements imposed upon the casino sports wagering licensee, including the definition of structured sports wagers. A casino sports wagering licensee shall not knowingly assist an authorized sports bettor in structuring or attempting to structure sports wagers.

Each casino sports wagering licensee shall maintain multiple transaction logs to monitor compliance. Such logs shall record all sports wagers made within any 24-hour period in excess of $10,000, or in smaller amounts that aggregate in excess of $10,000, when any single officer, employee or agent of such licensee has actual knowledge of the sports wagers or would in the ordinary course of business have reason to know of the sports wagers. Each log entry shall be made by the employee accepting or approving the sports wager, immediately after accepting the sports wager, and shall include at a minimum:

Each casino sports wagering licensee shall aggregate all sports wagers in excess of $10,000 when any single officer, employee or agent of such casino sports wagering licensee would in the ordinary course of business have knowledge of the sports wagers.

If an authorized sports bettor places a sports wager that is to be aggregated with previous sports wagers for which a record has been completed pursuant to this section, the casino sports wagering licensee shall complete the identification, recordation and reporting procedures for any additional sports wager regardless of amount occurring during the 24-hour period.

A casino sports wagering licensee shall investigate diligently all authorized sports bettor complaints within five calendar days from receipt. Where a complaint is made to commission staff, consistent with existing commission authority, the commission shall have unfettered access to all information related to authorized sports bettor wagers and application of this Part or house rules as such information relates to assisting in addressing authorized sports bettor complaints. Any authorized sports bettor complaint that results in a dispute in excess of $5,000 shall be brought immediately to the attention of the commission by the casino sports wagering licensee.

Each casino sports wagering licensee must establish a cash reserve in an amount necessary to ensure the ability to cover outstanding sports pool liability, as approved by the commission.

No person shall, in relation to an authorized sports wager, obtain a benefit by any dishonest act, practice or scheme or otherwise dishonestly obtain a benefit through the use of any device or item.

Any person who knowingly alters or falsifies information recorded on any record, document or report required under this Part, for any purpose, including, without limitation, for the purpose of concealment, deception or circumvention of minimum internal control procedures, may be subject to penalties and other actions the commission may take pursuant to law (e.g., a fine, penalty or revocation of a license by the commission).

In the event that a casino sports wagering licensee or its employee, sports pool vendor or employee of a sports pool vendor, becomes aware, or reasonably suspects, a person has obtained a personal benefit or a benefit for another person by a dishonest or unlawful act affecting the conduct of a sports wager or a sports event, the results of which formed the basis, in whole or in part, of a sports wager; and/or there has been an unlawful act that has affected a sports wager or a sports event the results of which formed the basis, in whole or in part, of a sports wager, such casino sports wagering licensee, casino sports wagering licensee’s employee, sports pool vendor or sports pool vendor’s employee shall give promptly the commission a written notice advising the commission of all material facts known about the matter and any documents or other evidence in the possession or control of such entity or person in connection with the matter.

If a casino sports wagering licensee, casino sports wagering licensee’s employee, sports pool vendor or sports pool vendor’s employee is approached with an offer or promise of a bribe or with a request or a suggestion for a bribe or for any improper, corrupt or fraudulent act or practice in relation to a sports wager or a sports event relating to a sports wager or with a suggestion that any sports wager or sports event relating to a sports wager be conducted otherwise than in accordance with the rules and regulations of the commission, it shall be the duty of such person to report such suggestion, offer, promise or bribe promptly to the commission. Failure to so report shall subject such person or persons and such casino sports wagering licensee and/or sports pool vendor associated with such person to the penalties and other actions the commission may take.

A casino sports wagering licensee shall report promptly to the commission any other suspicious activity involving such licensee in the operation of sports pools, whether such acts are committed by such casino sports wagering licensee, casino sports wagering licensee’s employee, sports pool vendor or sports pool vendor’s employee, or whether such acts are committed against such casino sports wagering licensee’s or sports pool vendor, including, without limitation, criminal activity, financial irresponsibility, fraud, misrepresentation, security breaches, breach of confidentiality of an authorized sports bettor’s personal information or any violation of article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law or this Part.

Any casino sports wagering licensee and sports pool vendor shall immediately report any suspected criminal activity to the commission.

In the event a casino sports wagering licensee or sports pool vendor becomes aware of or reasonably suspects that the integrity of a sports event or occurrence within a sports event has been affected or compromised by sports wagering activity, such licensee or vendor shall report to the commission promptly all facts and circumstances relating to such awareness or suspicion.

In the event a casino sports wagering licensee or sports pool vendor becomes aware or reasonably suspects that there is a fraudulent or suspicious transaction in the operation of sports pools that may involve money laundering, or an activity similar to money laundering, as set forth in section 5315.17 of this Title, the casino sports wagering licensee or sports pool vendor shall report promptly in writing the suspicious activity to the commission. Nothing in this section shall relieve a licensee from any related reporting requirements under any other local, State or Federal laws. Such licensee shall make available to the commission any documents or access to computer or other data systems that the commission may request in connection with the matter.

A casino sports wagering licensee:

A casino sports wagering licensee shall maintain a copy of any report filed and the original or business record equivalent of any supporting documentation for a period of five years from the date of filing the report.

Each casino sports wagering licensee shall report promptly to the commission any of the information and material required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(12)(e)(i).

The commission shall investigate any report of conduct made pursuant to Racing, Pari-Mutuel Wagering and Breeding Law section 1367(12)(j) or subdivision (d) of this section. If the commission determines that there has been a violation of law, including, without limitation, commission regulations, the commission shall have the discretion to take appropriate measures, including, without limitation, discipline of licensees and registrants through actions on licenses and registrations and fines. The commission shall make appropriate referrals to other law enforcement agencies when such investigations reveal evidence of a violation of law, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 104(12).

The commission may, in the commission’s discretion, share information or data in regard to the integrity of sports events with other jurisdictions, or entities or agencies thereof, or with any entity maintaining an interstate database of sports wagering information for the purpose of integrity monitoring, as permitted by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(12)(g) and (h).

Each casino sports wagering licensee shall have controls in place to identify unusual wagering activity and report such activity to an independent integrity monitor, or to the commission if the commission so directs.

Each independent integrity monitor shall share information in regard to any unusual wagering activity with each other independent integrity monitor working with other casino sports wagering licensees in this State and shall provide a report of such unusual wagering activity to all participating casino sports wagering licensees. Each casino sports wagering licensee shall review each such report and notify the independent integrity monitor of whether or not such licensee has experienced similar activity.

If an independent integrity monitor finds that previously reported unusual wagering activity rises to the level of suspicious wagering activity, such independent integrity monitor immediately shall notify all other independent integrity monitors, each casino sports wagering licensee and sports pool vendor, the commission, the appropriate sports governing authority and, if so directed by the commission, other regulatory agencies.

A casino sports wagering licensee receiving a report of suspicious wagering activity shall be permitted to suspend sports wagering on events related to such report, but may cancel related sports wagers only upon commission approval to do so.

Each independent integrity monitor shall provide the commission with remote access to the following information of such provider:

The commission and sports governing bodies may share information in regard to the integrity of sports events, as set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(12)(e)(ii).

The commission may require a casino sports wagering licensee to provide any hardware necessary to the commission for evaluation of a sports wagering offering or to conduct further monitoring of data provided by the system of such licensee.

All information and data received pursuant to this Part by the commission related to unusual or suspicious wagering activity shall be considered confidential and shall not be revealed in whole or in part, except:

Gross gaming revenue from sports pool wagering conducted by a casino sports wagering licensee shall be taxed at the rate set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(7).

Tax attributable to sports pool wagering conducted by each casino sports wagering licensee, including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. All gross gaming taxes relating to sports wagering conducted by a casino sports wagering licensee are the responsibility of, and shall be paid by, such casino sports wagering licensee.

All weekly gross gaming revenue tax reports filed with the commission pursuant to this section shall reflect all gross gaming revenue received by the casino sports wagering licensee for the period of the return.

When the commission finds that a casino sports wagering licensee is required to pay additional taxes or finds that a casino sports wagering licensee is entitled to a refund of taxes, the commission shall report to such licensee the commission’s findings, along with the legal basis upon which such findings are made.

Gross gaming revenue generated pursuant to this Part shall equal the total of all sports wagers received less voided sports wagers, cancelled sports wagers and amounts paid out for winning sports wagers. The amounts of sports wagers placed by a casino sports wagering licensee and amounts received by a casino sports wagering licensee as payments on layoff wagers made pursuant to section 5329.15 of this Part shall not affect the computation of the casino sports wagering licensee’s gross gaming revenue.

For sports wagering operations, a casino sports wagering licensee’s accounting department member shall determine the daily gross gaming revenue amount as set forth in such casino sports wagering licensee’s internal controls.

Unclaimed funds, cash and prizes shall be reported to the commission on the gross gaming revenue report during the week in which the funds, cash and prizes expire and shall be remitted to the commission with the gross gaming revenue for that week for deposit pursuant to the requirements of Racing, Pari-Mutuel Wagering and Breeding Law section 1354.

Forfeiture of winnings as set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1345 and gross gaming tax as prescribed in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(7), including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. Such transmissions are the responsibility of, and shall be made by, the casino sports wagering licensee.

Each casino sports wagering licensee shall submit a report to the commission on or before February twenty-eighth of each year, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(6)(a), detailing for such casino:

Each casino sports wagering licensee shall permit duly authorized representatives of the commission to examine such licensee’s accounts and records for the purpose of certifying gross revenue.

Promotional spend shall not be deducted from revenue or added to loss when calculating gross gaming revenue. No promotion related to sports wagering may be offered without the prior approval of the commission.

Each casino sports wagering licensee shall maintain complete, accurate and legible records of all transactions pertaining to such licensee’s revenues, expenses, assets, liabilities and equity in conformance with generally accepted accounting principles. The failure of a casino sports wagering licensee to maintain such records according to such principles shall be a violation of this section.

The accounting records maintained by a casino sports wagering licensee shall be maintained using a double-entry system of accounting with transactions recorded on the accrual basis and supported by detailed subsidiary records. Such subsidiary records shall include, at a minimum, each of the following:

Notwithstanding anything in this section to the contrary, each accounting record shall be kept by a casino sports wagering licensee for a period of not less than five years from date of creation of such record.

It shall be the duty of each casino sports wagering licensee and each employee or other person associated with each such licensee to report promptly when requested or ordered to do so by any official of the commission in furtherance of an investigation or hearing pursuant to this Title and to testify under oath concerning any facts within such licensee’s or such person’s knowledge and to produce any books, records, written matter or other evidence within such licensee’s or such person’s possession or control relevant to such matter.

Each casino sports wagering licensee shall, prior to commencing operations, and annually thereafter, perform a system integrity and security assessment conducted by an independent professional selected by such licensee, the scope of which assessment shall be subject to the approval of the commission. In addition, the commission, at its discretion, may publish bulletins to specify additional yearly testing requirements. The independent professional's report on the assessment shall be submitted to the commission and shall include:

The commission or the commission’s designee may:

Each casino sports wagering licensee and sports pool vendor shall comply with the problem gaming, self-exclusion and excluded person requirements set forth in Parts 5325, 5327 and 5402 of this Title.

Unless the context of this Part indicates otherwise, the regulations set forth elsewhere in this Title are applicable to sports wagering.

Consistent with existing commission authority, and in addition to authority to suspend licenses or registrations of individuals, the commission may suspend or revoke a casino sports wagering license, sports pool vendor license or a gaming vendor license, or fine or otherwise discipline any such licensee for any reason or combination of reasons set forth in this subdivision:

The commission shall allow a casino sports wagering licensee or sports pool vendor an opportunity to be heard before imposing any discipline pursuant to this section. A licensee that has been disciplined pursuant to this section may request a de novo hearing before a hearing officer, with the matter to be decided by the commission.