Gross revenue license fees, attribution, liability, and computations for interactive gaming
Arkansas Constitution, Amendment 100, sec. 4
- (a) Gross revenue received by an establishment from the operation of interactive gaming is subject to the same license fee provisions as the games and gaming devices of the establishment, unless federal law otherwise provides for a similar fee or tax.
- (b) For a casino licensee granted an operator of interactive casino license pursuant to this part, gross revenue received from the operation of interactive gaming shall be attributed to the casino licensee and counted as part of the gross revenue of the casino licensee for the purpose of computing the license fee.
(c)
- (1) For an affiliate of a casino licensee granted an operator of interactive gaming license in compliance with any qualifications established by federal law regulating the licensure of interactive gaming, gross revenue received from the operation of interactive gaming by the affiliate is subject to the same licensee fee provisions as the games and gaming devices of the affiliated casino licensee and shall be attributed to the affiliated casino licensee and counted as part of the gross revenue of the affiliated casino licensee for the purpose of computing the license fee, unless federal law otherwise provides for a similar fee or tax.
- (2) The operator, if receiving all or a share of the revenue from interactive gaming, is liable to the affiliated casino licensee for the operator’s proportionate share of the license fees paid by the affiliated casino licensee.
- (d) For each game in which the operator is not a party to the wager, gross revenue equals all money received by the operator as compensation for conducting the game, or for conducting any contest or tournament in conjunction with interactive gaming.
- (e) The casino licensee holding an operator of interactive casino license or the casino licensee affiliated with an operator of interactive casino licensee is responsible for reporting all gross revenue derived through interactive gaming.