Current through Register Vol. 56, No. 18, September 16, 2024
(a) The
online gaming system shall be designed to generate the reports required by this
section in a format approved by the Division's Revenue Certification
Unit.
(b) All required reports
shall be generated by the system, even if the period specified contains no data
to be presented. The report generated shall indicate all required information
and contain an indication of "No Activity" or similar message if no data
appears for the period specified.
(c) Gaming systems shall provide a mechanism
to export the data generated for any report to a format approved by the
Division.
(d) An Internet gaming
system and a mobile gaming system shall generate the following daily reports,
at a minimum, for each gaming day in order to calculate the taxable revenue or
to ensure the integrity of operations:
1. A
Patron Account Summary Report, which shall include transaction information for
each patron account, as follows:
i. Beginning
balance;
ii. Total amount of
deposits;
iii. Total amount of
non-cashable bonuses deposited;
iv.
Total amount of non-cashable bonuses wagered;
v. Total amount of non-cashable bonuses
expired;
vi. Total amount of
transfers to games;
vii. Total
amount of transfers from games;
viii. Total amount of sports pool
wagers;
ix. Total amount of sports
pool winnings;
x. Total amount of
canceled sports pool wagers;
xi.
Total amount of voided sports pool wagers;
xii. Total amount of resettled sports pool
wagers;
xiii. Total amount of
withdrawals;
xiv. Total amount of
funds on game at the beginning of the gaming day (the amount of pending wagers
at the end of the prior gaming day);
xv. Total amount of funds on game at the end
of the gaming day (the amount of pending wagers plus funds transferred to a
game but not yet wagered);
xvi.
Patron win or loss, calculated as the amount of transfers from games less the
amount of transfers to games;
xvii.
Sports pool win or loss calculated as the amount of wagers less winnings;
xviii. Ending balance;
and
xix. Total amount of
adjustments;
2. A
Wagering Summary Report, which shall include the following by authorized game
and poker variation, as applicable:
i. Total
amounts wagered;
ii. Total amounts
won;
iii. Total amount of sports
pool wagers;
iv. Total amount of
sports pool winnings;
v. Total
amount of canceled sports pool wagers;
vi. Total amount of voided sports pool
wagers;
vii. Total amount of
resettled sports pool wagers;
viii.
Total tournament entry or participation fees;
ix. Rake or vigorish;
x. Total amounts of guaranteed funds paid to
players;
xi. Total amounts due to or
from an Internet gaming network;
xii. Win or loss calculated as the amount
wagered less the amount won plus tournament entry fees, rake, or vigorish,
guaranteed funds, and amounts due to or from an Internet gaming network;
and
xiii. Sports pool win or loss
calculated as the amount of wagers less winnings;
3. A Non-cashable Promotional Account Balance
Report, which shall include the ending non-cashable promotional balance in each
patron account; and
4. A Forfeited
Bonus Winnings Report, which shall include, by patron, the amount of winnings
removed from a patron's account upon the expiration, cancellation, or
forfeiture of a bonus.
(e) An Internet gaming network shall generate
the following daily reports for each participating casino operator, at a
minimum, for each gaming day in order to reconcile the daily Internet gross
gaming revenue:
1. A Network Patron Account
Summary Report, which shall include the following transaction information for
each patron account:
i. Patron identification
number;
ii. Total amount of
transfers to games;
iii. Total
amount of transfers from games;
iv.
Win or loss statistics;
v. Total
amount of rake; and
vi. Total
amount of entry fees; and
2. A Network Wagering Summary Report, which
shall include the following game activity by authorized game or poker
variation:
i. Total amounts wagered;
ii. Total amounts won;
iii. Total tournament entry or participation
fees;
iv. Rake or
vigorish;
v. Total amounts of
guaranteed funds paid to players; and
vi. Win or loss statistics, calculated as the
net of the total amounts wagered and total amounts won plus tournament entry
fees, rake, or vigorish, and guaranteed funds.
(f) A casino licensee and racetrack online
sports wagering permit holder shall utilize the Wagering Summary Report to
calculate mobile gaming gross revenue and Internet gaming gross revenue on a
daily basis for reporting purposes. In addition, the casino licensee and
racetrack online sports wagering permit holder shall:
1. Prepare a Variance Report documenting the
win/loss amounts from the Patron Account and Wagering Summary
Reports;
2. Calculate the variance
between the two amounts;
3.
Document the reason for the variance; and
4. Report a manual adjustment to increase
revenue by the amount of the variance whenever the total of the Patron Account
Summary Report is greater than the total of the Wagering Summary Report, unless
the reason for the variance as documented in (f)3 above is sufficient to
support a determination that revenue was properly reported.
(g) In lieu of (f) above, a
licensee may accumulate the daily Variance Report information on a monthly
Variance Report in a manner described in the licensees internal
controls.
(h) A gaming system shall
generate the following reports related to dormant accounts on a daily basis:
1. Commencing one year after the creation of
the first Internet or mobile gaming account, a Dormant Account Report, which
shall list all patron accounts including the Pending Wager Account that have
had no activity for a period of one year. The report shall include, at a
minimum:
i. The patron name and account
number;
ii. The date of the last
successful patron log in;
iii. The
account balance; and
iv. The gaming
date; and
2. A Dormant
Funds Forfeiture Report, to be filed monthly, which shall include:
i. The patron name and account
number;
ii. The date patron funds
are removed;
iii. The account
balance forfeited; and
iv. The date
the patron notification was sent.
(i) A gaming system shall generate a
Performance Report, which compares the theoretical Return to Patron (RTP) as
defined in 13:69D-1.1 to the actual RTP of each game offered by a gaming
system. The report shall also provide the total number of rounds of play for
each game and shall be generated and reviewed weekly by the licensee to
evaluate the performance of all games offered to the public.
(j) A gaming system shall generate a
Performance Report, which compares the theoretical Return to Patron (RTP) as
defined in 13:69D-1.1 to the actual RTP of each game offered by a gaming
system. The report shall also provide the total number of rounds of play for
each game and shall be generated and reviewed monthly by the licensee to
evaluate the performance of all games offered to the public. The Performance
Report shall include the data required by this subsection from the first day
Internet gaming was offered to the date of the report.
(k) A gaming system shall generate a Patron
Account Adjustments Report, which shall be reviewed on a daily basis by either
the permit holder or Internet gaming intermediary to evaluate the legitimacy of
patron account adjustments. If the daily review is performed by the Internet
gaming intermediary, the permit holder shall conduct a weekly review of the
Patron Account Adjustment Reports. Unless otherwise authorized by the Division,
the report shall at a minimum include:
1. The
patron's name;
2. An account
number;
3. The date and time of the
adjustment;
4. The person who
performed the adjustment;
5. The
reason for the adjustment; and
6.
The amount of the adjustment.
(l) An Internet gaming system shall generate
a report on a weekly basis identifying potential problem gamblers, including
those patrons who self-report. The casino licensee and racetrack online sports
wagering permit holder shall review the report and document any action
taken.
(m) An Internet gaming
system shall be capable of generating a Pending Transaction Reports, which
shall include and separately itemize:
1.
Funds on game transactions; and
2.
Deposits and withdrawals not yet cleared.
(n) On a monthly basis, a casino licensee and
racetrack online sports wagering permit holder shall submit to the Division a
copy of the bank statement that reflects the balance of the restricted account
maintained to protect patron funds required pursuant to
N.J.A.C.
13:69O-1.3(k).
(o) Internet gaming operators may establish
test accounts to be used to test the various components and operation of an
Internet gaming system in accordance with internal controls, which, at a
minimum, address the following:
1. The
procedures for the issuance of funds used for testing, including the
identification of who is authorized to issue the funds and the maximum amount
of funds that may be issued;
2. The
procedures for assigning each test account for use by only one
person;
3. The maintenance of a
record for all test accounts, to include when they are active, to whom they are
issued, and the employer of the person to whom they are issued;
4. The procedures for the auditing of testing
activity by the Internet gaming permit holder to ensure the accountability of
funds used for testing and proper adjustments to Internet gross revenue;
and
5. The procedures for
authorizing and auditing out-of-State test activity.
(p) Peer-to-peer games may be tested by a
user with multiple test accounts provided that no patrons are involved in game
play.
