This regulation prescribes the minimum standards, requiring that adequate records of the gross revenue of the licensee be kept to ensure the accurate calculation of gross revenue subject to tax and the reliability of the accounting records for adoption by each taxpayer/licensee and which apply to card games such as poker, bridge, whist, solo, and panguingui.
1. The procedures for the collection of card game drop boxes and the count of the contents thereof will comply with all procedures applicable to the table game drop boxes. The card games drop boxes shall be removed at the time designated to the Chairman of the MSTC and the contents therein counted at the time designated. Removal of the boxes at any other time is prohibited. All procedures or changes to these procedures shall be provided to the Chairman in written form prior to implementation.2. A person functioning as a supervisor of equal or higher authority than those being supervised shall be present at all times the card room is operating.3.a. Card table banks shall be used only for the purposes of making change or handling player buy-ins. It is to be physically located in the table tray (a receptacle used to hold the card table bank) on the card table. b. The card room bank is to be used only for the purposes of issuance and receipt of shill funds, the maintenance of card table banks used in card games, and the purchase and redemption of chips by players.c. All advances to and winnings of a shill shall be utilized only for wagering in card games or turned into the card room bank at the conclusion of play.4. Transfers between the card table banks and the card room bank, or casino cage if a card room bank is not used, must be authorized and verified by the supervisor, card room dealer and the runner.5. If applicable, transfers between the card room bank and the casino cage are to be properly authorized and documented by the card room supervisor, cashier and the runner.6. When the card table bank is to be replenished with chips from the card room bank, all cash or chips to be transferred must be counted down by the dealer in public view on the card table and verified by the person who transported the cash or chips (runner) and the dealer.7.a. Rake-off, which is a percentage of the pot taken by the licensee for maintaining or dealing a game, shall only be pulled from the pot by the dealer in an obvious manner after each wager and call or at the completion of the hand. b. The rake-off shall be placed in a designated rake circle and shall remain there until a winner is declared and paid. The rake-off shall then be deposited into the drop box. The rake circle must be clearly visible to all players.8. All time buy-ins, which is a charge to a player determined on a time basis by the licensee for the right to participate in a game, or any other fees charged to a patron shall be immediately placed in the drop box.9. No cash or chips received for the sale of stakes shall be commingled with any rake-offs or other compensation received by the licensee from the players for the right to play. Stakes are the funds with which a player enters the game.10. The amount of the main card room bank is to be counted, recorded and reconciled on, at least, a daily basis. At the end of the shift the amount of the table bank is counted, recorded, and reconciled by at least two persons with such count being attested to by signatures on the check-out form.11. Issuance of shill funds shall have the written approval of the supervisor, shill returns shall be recorded and verified, and the replenishment of shill funds is to be documented.35 Miss. Code. R. § 5-07-02-100