Section 122.04 - Costs Excluded from the Calculation of Capital InvestmentFor purposes of calculating the capital investment for a category 1 or category 2 gaming license, the following costs may not be included:
(1) Costs associated with the purchase or lease or optioning of land where the gaming establishment will be located including costs relative to registering, appraising, transferring title, or obtaining title insurance for the land.(2) (Subject to 205 CMR 122.03(11) ) Carried interest costs and other associated financing costs.(3) Costs associated with mitigating impacts on host and surrounding communities as set forth in Host and Surrounding Community agreements, whether directly attributable to a specific impact or not.(4) (For Region A and B applicants) Costs associated with designing, improving or constructing the infrastructure outside the property boundaries of the site of the gaming establishment including those related to drainage, utility support, roadways, interchanges, fill and soil or groundwater or surface water contamination issues, sewer, storm water, landscaping, and public transportation whether or not such costs are the result of a host community agreement, a surrounding community agreement, required by any regulatory body or as part of the permitting process.(5) Any and all legal fees.(6) Promotional, communications and marketing costs prior to and attributable to the efforts of a local referendum including all costs associated with local outreach.(7) Fees and costs paid to the commission in accordance with M.G.L. c. 23K, §§ 15(11), 10(d), 11(b), and/or 205 CMR 114.00: Fees, and other similar fees and costs paid to municipalities.(8) Licensing costs including any costs payable to the commission to obtain pre-opening licensing of individuals or vendors.(9) Costs associated with marketing, advertising and promotions.(10) Upfront costs designed to implement workforce development plans.(11) Upfront costs designed to implement efforts to combat problem gambling and/or support the efforts of the commission's research agenda.(12) Political contributions and community contributions under 205 CMR 108.00:Community and Political Contributions.Amended by Mass Register Issue 1286, eff. 8/8/2014.