1. (a) In AS 43.35.200 - 43.35.220 and this chapter, unless the context requires otherwise,

   1. (1) "gaming or gambling" means a contest, game, or activity in which a person stakes or risks something of value upon

      1. (A) the outcome of a contest of skill or chance or a future contingent event not under the person's control or influence; and
      2. (B) an agreement or understanding that the person or another person will receive something of value in the event of a certain outcome;
   2. (2) "gross income" means the difference between gaming wins and losses before deducting costs and expenses as computed under United States generally accepted accounting principles;
   3. (3) "large passenger vessel" means a vessel that provides sleeping accommodations for all of its passengers and that makes at least one voyage of the type described in 15 U.S.C. 1175 (Johnson Act) during the year;
   4. (4) "operator" means a person that conducts gaming or gambling on a large passenger vessel during a voyage described in 15 U.S.C. 1175 (Johnson Act) in waters under the state's jurisdiction;
   5. (5) "passenger" has the meaning given in AS 43.52.295(3);

   6. (6) "prizes awarded" means cash or other consideration given to a participant in gaming or gambling; "prizes awarded" does not include

      1. (A) amounts already accounted for in the calculation of gross income; or
      2. (B) complimentaries, promotional allowances, or other goods or services that would be accounted for as revenue if sold;
   7. (7) "waters under the state's jurisdiction" or "waters under the jurisdiction of the State of Alaska" means waters to which the state's jurisdiction extends under AS 44.03.010.
2. (b) In this chapter, "gaming or gambling hours" means the hours during which gaming or gambling is conducted or during which gaming or gambling devices, machines, or instruments are available for play.

(Eff. 4/11/2008, Register 186)