Gross gaming revenue reports and reconciliation; responsible-gaming data.
Source version current through Sep 30, 2026
Source details
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Sep 30, 2026
- Text saved
- Oct 4, 2026
- Related Register notice
- SGC-51-24-00001-A · Adopted rule
- Related notice published
- Mar 12, 2025
- Related notice effective date
- Mar 12, 2025
Gross gaming revenue reports and reconciliation; responsible-gaming
data.
(a)Gross gaming revenue. 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 skin and amounts received by a skin as payments on layoff wagers made pursuant to section 5329.15 of this subchapter or section 5330.15 of this Part shall not affect the computation of gross gaming revenue as reported to the platform provider.
(b)Daily gross gaming revenue. A platform provider’s accounting or finance department member shall determine the daily gross gaming revenue amount as set forth in such platform provider’s internal controls. Each skin shall also detail the reporting mechanism to the associated platform provider in such skin’s internal controls.
(c)[Reserved]
(d)Forfeiture of winnings. 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 platform provider.
(e)Calendar year recap.
(1)By each platform provider. Each platform provider shall submit a report to the commission on or before February 28th of each year detailing for its platform, in the aggregate for the prior calendar year, on a form the commission prescribes, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(6)(a):
(i)the total amount of sports wagers received in currency and number of bets placed;
(ii)the total amount of sports wagers won by authorized sports bettors in currency and number of bets;
(iii)the total amount of gross gaming revenue won by skins associated with such platform provider;
(iv)the total amount wagered on each sports governing body’s events;
(v)the number of accounts held by authorized sports bettors;
(vi)average account balance;
(vii)median account balance;
(viii)the total number of new accounts established in the previous year, as well as the total number of accounts permanently closed in the previous year; and
(ix)the total number of voluntary self-exclusions in the previous year.
(2)By each skin. Each skin shall submit a report to the commission on or before February 28th of each year, on a form the commission prescribes, detailing for each mobile sports wagering account with such skin for the prior calendar year, identified by a unique anonymizing identifier but including zip code and the information set forth in section 5330.37(a)(6) and (7) of this Part:
(i)the total number of bets placed;
(ii)the total amount wagered;
(iii)the aggregate amount of money won or lost;
(iv)the duration of time spent on the platform;
(v)the number of times the account holder gained access to the platform’s internet page dedicated to responsible play, as described in Racing, Pari-Mutuel Wagering and Breeding Law section 1367-a(4)(a)(xiv);
(vi)whether the account holder reached the lifetime-deposit betting-pause threshold set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1367-a(4)(a)(xiii) and, after receiving the required request for acknowledgment, the number of times the account holder:
(a)placed a wager within 24 hours of receiving the request for acknowledgment;
(b)elected to establish responsible gaming limits; or
(c)elected to close the account;
(vii)identification of the day of the week and hour of the day during which the greatest number of wagers were made; and
(viii)identification of the day of the week and hour of the day during which the greatest amount of money was wagered.
(f)Examination by commission. Each platform provider shall permit duly authorized representatives of the commission to examine such licensee’s accounts and records for the purpose of certifying gross revenue.
(g)Promotions. Promotional spend shall not be deducted from revenue or added to loss when calculating gross gaming revenue.