New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 69D - GAMING OPERATION ACCOUNTING CONTROLS AND STANDARDS
Subchapter 1 - GENERAL PROVISIONS
Section 13:69D-1.30 - Uncollected table game vigorish

Universal Citation: NJ Admin Code 13:69D-1.30

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Whenever table game vigorish is not collected from a patron by a casino licensee, a casino clerk or casino supervisor shall prepare a sequentially numbered, two-part Uncollected Vigorish form which shall be accounted for by employees of the casino accounting department. The form shall include, at a minimum, the following:

1. The date;

2. The table game;

3. The amount of the uncollected vigorish;

4. The patron name, if known;

5. The signature of the dealer; and

6. The signature of the casino clerk or casino supervisor.

(b) Upon completion of the Uncollected Vigorish form, the dealer shall deposit the original in the drop box. If the patron has terminated his or her play, the casino clerk or casino supervisor shall deposit the duplicate in a locked accounting box for forwarding to the casino accounting department at the end of the gaming day.

(c) Whenever a casino licensee is paid, in whole or in part, uncollected vigorish accrued by a patron, a casino clerk or casino supervisor shall prepare a sequentially numbered, two-part Vigorish Recovery form. The form shall include, at a minimum, the information required by (a)1 through 6 above. The original shall be deposited in the gaming table drop box and the duplicate shall be deposited in a locked accounting box for forwarding to casino accounting.

(d) The casino accounting department shall agree the original and duplicate Uncollected Vigorish and Vigorish Recovery forms and report an adjustment to table game revenue in a manner approved by the Division.

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