(a) Whenever a patron wins a table game progressive payout, the gaming facility shall either:

1. (1) pay the wager from the chips in the table inventory container; or
2. (2) issue a receipt to the patron that may be exchanged for payment at the cashier’s cage.

(b) If the gaming facility pays the wager described in paragraph (a)(2) of this section, the following shall apply:

1. (1) All table games progressive payments shall be made in the presence of a table games supervisor.

2. (2) All progressive payouts shall be recorded prior to reducing or resetting the progressive meter. The documentation shall contain the following information:

   1. (i) date;
   2. (ii) time;
   3. (iii) table number;
   4. (iv) the configuration of the winning hand;
   5. (v) progressive meter amount;
   6. (vi) progressive award amount; and
   7. (vii) signature of the table games supervisor.

3. (3) Receipts shall be prepared by the table games supervisor and issued to patrons for progressive payouts. Receipts shall contain the following information:

   1. (i) date, time and shift;
   2. (ii) pit and table number;
   3. (iii) amount of the progressive meter;
   4. (iv) total jackpot won;
   5. (v) the configuration of the winning hand;
   6. (vi) signature of preparer;
   7. (vii) signature of dealer;
   8. (viii) signature of patron;
   9. (ix) an indication as to on what hand the payout is based; and
   10. (x) name of patron and account number, if the patron is a member of the gaming facility licensee’s player tracking system.
4. (4) The table games supervisor shall validate the winning progressive hand prior to preparing the documentation. Following preparation, the patron must sign and be given a duplicate copy. The progressive meter amount shall be recorded prior to resetting the progressive meter.

5. (5) The record of jackpots must contain the following information:

   1. (i) date, time and shift;
   2. (ii) window number;
   3. (iii) pit and table number;
   4. (iv) patron name (and account number, if applicable);
   5. (v) amount on the progressive meter;
   6. (vi) total jackpot won;
   7. (vii) method of payment (cash or casino check);
   8. (viii) the configuration of the winning hand;
   9. (ix) signature of cashier or supervisor preparing the form;
   10. (x) signature of the table games supervisor; and
   11. (xi) an indication of the hand on which the payout is based.
6. (6) Appropriate tax withholding forms and other necessary paperwork shall be completed before a payout is dispersed to the patron pursuant to this section.
7. (7) The accounting department of the gaming facility shall verify and reconcile every progressive wager payout.