Rule 13-9-3.17 - Accounting(a) Each licensee shall prepare and maintain in a manner suitable to the commission, complete and accurate accounting records which includes the amount wagered at each book, the gross revenue generated from wagers, and federal excise taxes paid.(b) The gross gaming revenue received by a licensee from sports wagering shall be calculated as the amount wagered minus the winnings returned to players on those wagers (before paying taxes and operating costs). Gross gaming revenue from sports wagering shall be added to gross gaming revenue from other gaming operations for taxation purposes. Miss. Code Ann. §§ 75-76-89, 75-76-45, 75-76-47, and 75-76-49