As used in this subpart:

1. (1) “Affiliate” means business companies, organizations, or individuals are affiliates of each other if, directly or indirectly, either one has the power to control the other, or a third party controls or has the power to control both;
2. (2) Unless otherwise specified, “commission” means the Arkansas Racing Commission or the commission’s designee;
3. (3) “Business year” means the annual period used by a licensee for internal accounting purposes;
4. (4) “CGS” means the Casino Gaming Section, also referred to as the Gaming Audit Division, of the Department of Finance and Administration;
5. (5) “DF&A” means the Department of Finance and Administration;
6. (6) “Electronic transfer” means the transmission of money or data via an electronic terminal, a telephone, a magnetic tape, or a computer and a modem to the Arkansas Racing Commission;
7. (7) “Fiscal year” means a period beginning on July 1 and ending June 30 of the following year;

8. (8) “Gaming device” means any mechanical, electromechanical, or electronic device or machine for money, property, checks, credit, or any representative of value, including, without limiting the generality of the foregoing:

   1. (A) Faro;
   2. (B) Monte;
   3. (C) Roulette;
   4. (D) Keno;
   5. (E) Bingo;
   6. (F) Fan-tan;
   7. (G) Twenty-one;
   8. (H) Blackjack;
   9. (I) Seven-and-a-half;
   10. (J) Big injun;
   11. (K) Klondike;
   12. (L) Craps;
   13. (M) Poker;
   14. (N) Chuck-a-luck;
   15. (O) Chinese chuck-a-luck (dai shu);
   16. (P) Wheel of fortune;
   17. (Q) Chemin de fer;
   18. (R) Baccarat;
   19. (S) Pai gow;
   20. (T) Beat the banker;
   21. (U) Panguingui;
   22. (V) Slot machine;
   23. (W) Any banking or percentage game; or
   24. (X) Any other game or device approved by the Arkansas Racing Commission;

9. (9)

   1. (A) “Gross wagering revenue” means the total value of currency, coupons, gaming tickets, and electronic credits invested by a patron in casino gaming.
   2. (B) However, “gross wagering revenues” shall not include promotional coupons or promotional electronic credits provided by a licensee to a patron at no cost to the patron, which are used by the patron to make a wager;

10. (10)

    1. (A) “Net casino gaming receipts” means gross receipts from casino gaming less amounts paid out or reserved as winnings to casino patrons.
    2. (B) However, gross receipts from casino gaming shall not include promotional coupons or promotional electronic credits provided by a licensee to a patron at no cost to the patron, which are used by the patron to make a wager;
11. (11) “Net casino gaming receipts tax” means a tax on net casino gaming receipts;
12. (12) “Operator” means any person or entity holding a license to operate an intercasino-linked system in Arkansas, or a person or entity holding a license to operate a casino gaming operation that operates an intercasino-linked system for affiliates;
13. (13) “Statements on auditing standards” means the auditing standards and procedures published by the American Institute of Certified Public Accountants;
14. (14) “Statements on standards for accounting and review services” means the standards and procedures published by the American Institute of Certified Public Accountants;
15. (15) “Statistical drop” means the dollar amount of cash wagered by a patron that is placed in the drop box plus the dollar amount of chips issued at a table to a patron for currency, credit instruments, or rim credit; and
16. (16) “Statistical win” means the dollar amount won by the licensee through table play.