“Gross revenue” defined.
1.“Gross revenue” means the total of all:
(a)Cash received as winnings;
(b)Cash received as entry fees for contests and tournaments;
(c)Cash received in payment for credit extended by a licensee to a patron for purposes of gaming; and
(d)Compensation received for conducting any game, or any contest or tournament in conjunction with interactive gaming, in which the licensee is not party to a wager,
2.The term does not include:
(a)Counterfeit facsimiles of money, chips, tokens, wagering instruments or wagering credits;
(b)Coins of other countries which are received in gaming devices;
(c)Any portion of the face value of any chip, token or other representative of value won by a licensee from a patron for which the licensee can demonstrate that it or its affiliate has not received cash;
(d)Cash taken in fraudulent acts perpetrated against a licensee for which the licensee is not reimbursed;
(e)Uncollected baccarat commissions; or
(f)Cash provided by the licensee to a patron and subsequently won by the licensee, for which the licensee can demonstrate that it or its affiliate has not been reimbursed.
3.As used in this section, “baccarat commission” means:
(a)A fee assessed by a licensee on cash paid out as a loss to a patron at baccarat to modify the odds of the game; or
(b)A rate or fee charged by a licensee for the right to participate in a baccarat game.
Section 463.0161 — “Gross revenue” defined.,