Washington Administrative Code › Title 230 - Gambling Commission › Chapter 230-05 - Fees › RULES FOR PERMITS OR LICENSE YEARS ENDING ON OR AFTER JUNE 30, 2018 › Section 230-05-112 - Defining "gross gambling receipts"

Current through Register Vol. 24-14, July 15, 2024
(1) "Gross gambling receipts" means the
				amount due to any operator of an authorized activity as described in subsection
				(5) of this section.
(2) The
				amounts must be stated in U.S. currency.
(3) The value must be before any deductions
				for prizes or other expenses, such as over/short.
(4) "Gross gambling receipts" does not
				include fees from players to enter player-supported jackpots. However, any
				portion of wagers deducted for any purpose other than increasing current prizes
				or repayment of amounts used to seed prizes are "gross gambling
				receipts."
(5) Gross gambling
				receipts for authorized activities:
Activity:
Gross gambling receipts include amounts due to
							 any operator for:
(a)
Punch board and
							 pull-tab
Purchasing chances to play.
(b)
Raffles and enhanced
							 raffles
Purchasing chances to enter.
(c)
Electronic raffles
Purchasing chances to enter.
(d)
Bingo
Fees or purchase of cards to
							 participate.
(e)
Amusement games
Amounts paid to play amusement games.
(f)
Card games
* "Net win" from house-banked card games;
* Tournament entry fees;
* Administrative fees from player-supported
							 jackpots;
* Fees to participate in nonhouse-banked card
							 games.
(g)
Manufacturers and
							 distributors
(i) Fees from sales, rentals, leases, royalties, and
							 service fees collected for the following gambling equipment in Washington to
							 include, but not limited to:
* Bingo paper or bingo cards;
* Punch boards and pull-tabs;
* Devices for dispensing pull-tabs;
* Electronic raffle systems;
* Electronic devices for conducting, facilitating or
							 accounting for the results of gambling activities;
* Cards;
* Dice;
* Gambling chips;
* Cash exchange terminals;
* Progressive meters;
* Gambling software;
* License agreements;
* Card shuffling devices;
* Graphical game layouts for table games;
* Ace finders or no-peek devices;
* Roulette wheels;
* Keno equipment;
* Tables manufactured exclusively for gambling
							 purposes;
* Bet totalizers;
* Electronic devices for reading or displaying
							 outcomes of gambling activities;
* Tribal lottery systems and components
							 thereof.
(ii) Fees from the service, repair and modification
							 of gambling equipment in Washington to include, but not limited to:
* Charges for labor and parts for repairing gambling
							 equipment;
* Service fees related to gambling operations;
* Training or set-up fees;
* Maintenance contract fees related to gambling
							 equipment and operations.
(h)
Gambling service
							 suppliers
Fees from gambling-related services provided in or
							 to be used in Washington to include, but not limited to:
* Consulting, advisory or management services
							 related to gambling;
* Interest from financing the purchase or lease of
							 gambling equipment, infrastructure or facilities or equipment that supports
							 gambling operations;
* Acting as a lending agent, loan services or
							 placement agent;
* Assembly of components for gambling equipment to
							 be used under a contract with a licensed manufacturer;
* Ongoing financial arrangements for gambling
							 related software with a licensed manufacturer;
* Installing, integrating, maintaining, or servicing
							 digital surveillance systems that allow direct access to the operating
							 system;
* Training individuals to conduct authorized
							 gambling activities;
* Performing testing and certification of tribal
							 lottery systems in meeting requirements specified in the tribal-state
							 compacts;
* Providing nonmanagement related recordkeeping or
							 storage services for punch board and pull-tab operators;
* Ownership of proprietary games or
							 equipment.
(i)
Punch board/pull-tab service
							 businesses
Providing nonmanagement related recordkeeping or
							 storage services for punch board and pull-tab operators.
(j)
Fund-raising event
							 distributors
Fees from contracts to organize and conduct
							 recreational gaming activities.
(k)
Fund-raising events and agricultural
							 fairs
Fees received from the operation of bingo, amusement
							 games, raffles, lotteries, contests of chance, and/or net win from table games
							 operated at a fund-raising event.
(l)
Major sports wagering
							 vendor
Fees or revenues received from providing sports
							 wagering goods and services, including management, consulting, sales, rentals,
							 leases, and royalties, for any sports wagering activities in
							 Washington.
(m)
Mid-level sports wagering
							 vendor
Fees or revenues received from providing sports
							 wagering goods and services, including sales, rentals, leases, and royalties,
							 for any sports wagering activities in Washington.
(n)
Ancillary sports wagering
							 vendor
Fees or revenues from providing sports wagering
							 goods and services, including sales, rentals, leases, and royalties, for any
							 sports wagering activities in Washington.