(a) For purposes of this subpart, “gross revenue” means:

1. (1) The total commission on wagers; plus
2. (2) Any pool amounts not won by patrons and retained by the pari-mutuel sports book; plus
3. (3) The face amount of unpaid winning tickets, plus breakage; less
4. (4) Any rights fee paid by the pari-mutuel sports book; less
5. (5) Any commission on wagers returned to a patron by the pari-mutuel sports book pursuant to this part.

(b)

1. (1) As used in this section, “rights fee” means any compensation paid by a pari-mutuel sports book for the right to participate in a common pari-mutuel pool.
2. (2) The term does not include any amount paid to a systems operator, a gaming licensee, an association of gaming licensees, or their affiliates.