Gross gaming revenue
Compiled text through Nov 15, 2021
Register checked through Jul 29, 2026
Later Register activity found — review the notice before relying on the compiled text.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Nov 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- Later Register activity found — review the notice before relying on the compiled text.
- Latest notice
- TAF-46-21-00009-P · Proposed rule · Nov 17, 2021
- Source snapshot
- Jun 6, 2026
(a)For slot machines, gross gaming revenue is total wagers minus promotional gaming credits and total payouts.
(b)In the event of a slot machine system malfunction, gross gaming revenue shall be calculated as total drop minus vouchers and coupons out, promotional gaming credits out and hand-pay payouts. Drop equals the total amount of cash, vouchers and the dollar amount of promotional gaming credits as set forth in section 5315.2 of this Part.
(c)For table games, gross gaming revenue is total drop plus ending table inventory and credit slips, minus promotional gaming credits, fills and beginning table inventory. Drop equals the total amount of cash, chips, markers and the dollar amount of promotional gaming credits as set forth in section 5315.2 of this Part. Table inventory is total coins and chips.
(d)For player-banked poker games, gross gaming revenue is the total amount of rake, which is a commission charged by the house from each pot for maintaining or dealing a game.
(e)For progressive jackpots, the gaming facility licensee shall submit for commission approval the calculation of gross gaming revenue and any offsetting factors.
(f)For all tournaments, gross gaming revenue shall include any entry fees and buy-ins exceeding the amount of prizes paid out per event. If the value of all prizes paid out exceeds the amount received in tournament fee revenue, a gaming facility licensee may not declare a loss against the gross gaming revenue.
(g)A gaming facility licensee shall not exclude from gross gaming revenue money paid out on wagers that are knowingly accepted by the licensee in violation of article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law or this Part.
(h)Any check cashed, transferred, conveyed or given in violation of article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law shall be invalid and unenforceable for the purposes of collection, but all sums received from gaming operations less the total of all sums paid out as winnings shall be included in the calculation of gross gaming revenue.