N.J. Admin. Code § 13:69L-1.2
The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise.
"Casino licensee" or "licensed casino" includes the holder of a casino license or interim casino authorization.
"Casino management agreement" means a written agreement between one or more casino licensees and another casino licensee whereby the latter agrees to provide complete management of a casino in accordance with section 82 of the Act.
"Casino management licensee" means a casino licensee which provides complete management of a casino pursuant to a casino management agreement, as defined in this section.
"Casino operator" means:
"Casino Revenue Fund" means a separate special account established in the Department of the Treasury for deposit of all revenue from the tax imposed by subsection 144a of the Act, the tax imposed by section 95.19 of the Act, the investment alternative taxes imposed by subsections 144e and 144.1a of the Act, any interest earned pursuant to paragraph 2 of subsection 144.1a or section 145.1 of the Act and any penalties payable to the Casino Revenue Fund pursuant to section 145 of the Act.
"Division" means the Division of Gaming Enforcement.
"Division of Taxation" means the State agency authorized to collect the gross revenue tax on gaming operations.
"Eligible promotional gaming credit" means any promotional gaming credit that is wagered in the casino or through an authorized Internet gaming system of a casino operator during a calendar year in excess of $ 90 million, which is to be prorated over the calendar year at a rate of $ 7.5 million per month.
"Lease" or "lease agreement" means a written agreement for the lease of the approved hotel in accordance with section 82 of the Act, including any such lease which is capitalized under generally accepted accounting principles.
"Promotional gaming credit" means a slot machine credit or other item approved by the Division that is issued by a casino operator to a patron for the purpose of enabling the placement of a wager at a slot machine in its casino or through an authorized Internet gaming system. The slot machine credit or other item shall be non-cashable unless an alternative form of slot machine credit has been approved by the Division. No such credit shall be reported as a promotional gaming credit by a casino operator unless the casino operator can establish that the credit was:
"Proportionate share" means the value of the promotional gaming credits wagered in the casino of a particular casino operator during a tax year or portion thereof compared pro rata to the value of the promotional gaming credits wagered in the casinos of all casino operators during the same tax year of portion thereof, expressed as a percentage. For example, if $ 15 million in promotional gaming credits are wagered in the casino of a particular casino operator during a tax year, and $ 100 million in promotional gaming credits are wagered in the casinos of all casino operators during the same tax year, the proportionate share of that particular casino operator would be 15 percent.
"Tournament" means a series of games, wagers, or contests offered by an operator who is not acting as the bank or house that make up a single unit of competition where one or more patrons win a defined prize pool or share thereof.
"Tournament buy-in" means a patron's contribution to the tournament prize pool, which shall include all re-buys and add-on contribution amounts.
"Tournament entry fee" means a patron's cost to enter the tournament that is retained by the operator.
"Tournament prize pool" means the aggregated amount of tournament buy-ins, less dealer tips, plus any amount contributed by the operator to meet a guaranteed amount.
N.J. Admin. Code § 13:69L-1.2