Section 140.02 - Computation of Gross Gaming Revenue(1) In accordance with M.G.L. c. 23K, § 2, gross gaming revenue shall be the total of all sums actually received by a gaming licensee from gaming operations less the total of all sums paid out as winnings to patrons. Gross gaming revenue shall be calculated as follows: (a) Gross gaming revenue shall include the gross gaming revenue from table games, calculated in accordance with 205 CMR 140.02(2), plus the gross gaming revenue from slot machines and other electronic gaming devices, calculated in accordance with 205 CMR 140.02(3).(b) Gross gaming revenue shall be calculated by gaming day as the term is set forth in the gaming licensee's approved system of internal controls in accordance with 205 CMR.(c) Any amounts that a gaming licensee is unable to collect pursuant to any credit issued to a patron to take part in gaming activity in accordance with 205 CMR shall be deemed as amounts actually received be a gaming licensee from gaming operations for purposes of calculating gross gaming revenue.(d) Gross gaming revenue shall not include any amount received by a gaming licensee from simulcast wagering or from credit extended or collected by the gaming licensee for purposes other than gaming.(e)Treatment of Promotional Gaming Credit. For purposes of calculating gross gaming revenue, the total of all sums actually received shall not include amounts that the gaming licensee can demonstrate were: 1. issued by the gaming licensee as promotional gaming credit as defined by M.G.L. c. 23K, § 2 to enable the patron to wager at the gaming licensee's gaming establishment; and2. received from a patron as a wager at a slot machine or table game in the gaming licensee's gaming establishment.(2)Table Games. Gross gaming revenue from table games shall be the sum of that for each banked table game, poker and other non-banked table game, and contest or tournament calculated as follows:(a)Banked Table Games. Gross gaming revenue for banked table games equals the closing table inventory including chips, plaques, and coin, plus chip credits, plus complimentary Vigorish forms plus drop, minus the opening table inventory, minus fill chip slips, minus promotional play/coupons, and minus table game payout slips. For purposes of 205 CMR 140.02(2), drop means the total value of currency, coin, promotional play/coupons and counter checks in the table drop box.(b)Poker and Other Non-banked Table Games. Gross gaming revenue for each table game in which the gaming licensee is not a party to a wager equals all money received by the gaming licensee as compensation for conducting the game including the total value of rake charged to patrons at a poker table pursuant to 205 CMR.(c)Contests and Tournaments. Gross gaming revenue for a contest or tournament equals the sum of all entry fees, buy-ins, re-buy-ins and administrative fees imposed by the gaming licensee on the contest or tournament participants, minus the money paid by the gaming licensee to a contest or tournament winner(s) as prizes. A gaming licensee shall not include the cash equivalent value of any merchandise or thing of value as part of the sum paid to a contest or tournament winner(s) as prizes. If the gross gaming revenue from a contest or tournament results in a loss to the gaming licensee, that loss may only be recognized to the extent it offsets the sum of all entry fees, buy-ins, re-buy-ins and administrative fees imposed by the gaming licensee on the contest or tournament participants for the particular contest or tournament and in no way shall result in a negative number being reported for purposes of the calculation of gross gaming revenue.(3)Slot Machines and Other Electronic Gaming Devices. For purposes of complying with 205 CMR 140.01 relative to the gross gaming revenue payment for slot machine and other electronic gaming device gross gaming revenue, a gaming licensee shall pay the amount calculated by the commission. Disputed amounts shall be reconciled on a monthly basis as described in 205 CMR 140.04(1). Gross gaming revenue equals drop, minus jackpot payouts, including vouchers issued by the gaming device, and any hopper fills to the machine, subject to the following: (a) For purposes of 205 CMR 140.02(3), drop means the total value of coins, slot tokens, and foreign slot tokens in a slot drop bucket or a slot drop box, plus the value of currency, and gaming vouchers in a slot cash storage box, unsecured funds located inside a slot machine but outside the slot drop box that registered on the coin-in meter, and electronic credits withdrawn from a patron's account.(b) The initial hopper load, if any, shall not be considered a fill.(c) A gaming licensee shall not include the cash equivalent value of any merchandise or thing of value as part of the sum paid out as winnings or a jackpot.Adopted by Mass Register Issue 1287, eff. 5/22/2015.Amended by Mass Register Issue 1361, eff. 3/23/2018.Amended by Mass Register Issue 1367, eff. 6/15/2018.