N.J. Admin. Code § 13:69D-1.30

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:69D-1.30 - Uncollected table game vigorish

(a) Whenever table game vigorish is not collected from a patron by a casino licensee, a casino clerk or casino supervisor shall prepare a sequentially numbered, two-part Uncollected Vigorish form which shall be accounted for by employees of the casino accounting department. The form shall include, at a minimum, the following:

1. The date;

2. The table game;

3. The amount of the uncollected vigorish;

4. The patron name, if known;

5. The signature of the dealer; and

6. The signature of the casino clerk or casino supervisor.

(b) Upon completion of the Uncollected Vigorish form, the dealer shall deposit the original in the drop box. If the patron has terminated his or her play, the casino clerk or casino supervisor shall deposit the duplicate in a locked accounting box for forwarding to the casino accounting department at the end of the gaming day.

(c) Whenever a casino licensee is paid, in whole or in part, uncollected vigorish accrued by a patron, a casino clerk or casino supervisor shall prepare a sequentially numbered, two-part Vigorish Recovery form. The form shall include, at a minimum, the information required by (a)1 through 6 above. The original shall be deposited in the gaming table drop box and the duplicate shall be deposited in a locked accounting box for forwarding to casino accounting.

(d) The casino accounting department shall agree the original and duplicate Uncollected Vigorish and Vigorish Recovery forms and report an adjustment to table game revenue in a manner approved by the Division.

N.J. Admin. Code § 13:69D-1.30

Adopted by 47 N.J.R. 1954(a), effective 8/3/2015

Amended by 50 N.J.R. 615(a), effective 1/16/2018

Amended by 56 N.J.R. 1182(b), effective 7/1/2024