(a) Tax rate.

Gross gaming revenue from sports pool wagering conducted by a casino sports wagering licensee shall be taxed at the rate set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(7).

(b) Payment.

Tax attributable to sports pool wagering conducted by each casino sports wagering licensee, including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. All gross gaming taxes relating to sports wagering conducted by a casino sports wagering licensee are the responsibility of, and shall be paid by, such casino sports wagering licensee.

(c) Reports.

All weekly gross gaming revenue tax reports filed with the commission pursuant to this section shall reflect all gross gaming revenue received by the casino sports wagering licensee for the period of the return.

(d) Additional tax or refunds.

When the commission finds that a casino sports wagering licensee is required to pay additional taxes or finds that a casino sports wagering licensee is entitled to a refund of taxes, the commission shall report to such licensee the commission’s findings, along with the legal basis upon which such findings are made.