1. (c) [Reserved]

   1. (1) the total amount of sports wagers received in currency and number of bets placed;
   2. (2) the total amount of sports wagers won by authorized sports bettors in currency and number of bets;
   3. (3) the total amount of gross gaming revenue won by skins associated with such platform provider;
   4. (4) the total amount wagered on each sports governing body’s events;
   5. (5) the number of accounts held by authorized sports bettors;
   6. (6) average account balance;
   7. (7) the total number of new accounts established in the previous year, as well as the total number of accounts permanently closed in the previous year; and

   8. (8) the total number of voluntary self-exclusions in the previous year.

      (f) Examination by commission.

      Each platform provider shall permit duly authorized representatives of the commission to examine such licensee’s accounts and records for the purpose of certifying gross revenue.

      (g) Promotions.

      Promotional spend shall not be deducted from revenue or added to loss when calculating gross gaming revenue.

   (d) Forfeiture of winnings.

   Forfeiture of winnings as set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1345 and gross gaming tax as prescribed in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(7), including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. Such transmissions are the responsibility of, and shall be made by, the platform provider.

   (e) Calendar year recap.

   Each platform provider shall submit a report to the commission on or before February 28th of each year, as required by Racing, Pari-Mutuel Wagering and Breeding Law section 1367(6)(a), detailing for its platform:

(a) Gross gaming revenue.

Gross gaming revenue generated pursuant to this Part shall equal the total of all sports wagers received less voided sports wagers, cancelled sports wagers and amounts paid out for winning sports wagers. The amounts of sports wagers placed by a skin and amounts received by a skin as payments on layoff wagers made pursuant to section 5329.15 of this Title or section 5330.15 of this Part shall not affect the computation of gross gaming revenue as reported to the platform provider.

(b) Daily gross gaming revenue.

A platform provider’s accounting or finance department member shall determine the daily gross gaming revenue amount as set forth in such platform provider’s internal controls. Each skin shall also detail the reporting mechanism to the associated platform provider in such skin’s internal controls.