S.D. Admin. R. 20:18:22:12
For each blackjack, craps, and roulette game, adjusted gross revenue equals the closing bankroll plus credit slips for cash, chips, or tokens returned to the casino cage, plus face value of any match play coupon, plus drop, plus cashable promo play, plus 90 percent of non-cashable promo play less opening bankroll, less fills to the table, less one-half the face value of any match play coupon.
For each slot machine, adjusted gross revenue equals drop, plus cashable promo play, less fills to the machine jackpot payouts, hand pay credit lockups, vouchers issued, plus 90 percent of non-cashable promo play and vouchers expired. The initial hopper load is not a fill and does not affect gross revenue. The difference between the initial hopper load and the total amount that is in the hopper at the end of each month must be adjusted accordingly as an addition to or subtraction from the gross revenue for that month. If a licensee does not make or makes inaccurate monthly additions to or subtractions from the gross revenue, the operations division may compute an estimated total amount in the slot machine hoppers and may make reasonable adjustments to gross revenue during the course of an audit.
For each poker game, adjusted gross revenue equals all money received by the licensee as compensation for conducting the game. A licensee may not include either shill win or shill loss in gross revenue computations.
For each keno game, adjusted gross revenue equals the difference between the dollar value of tickets written and the dollar value of winning tickets cashed as determined from the automated keno system.
For wagering on sporting events, adjusted gross revenue equals the difference between the dollar value of the tickets written and the dollar value of the winning tickets cashed as determined by the sports wagering services provider's wagering system.
A licensee may not exclude from the gross revenue money paid out on wagers that are knowingly accepted by the licensee in violation of SDCL 42-7B or this article.
If in any month the amount of adjusted gross revenue is less than zero, the licensee may deduct the excess in the succeeding months until the loss is fully offset against gross revenue.
S.D. Admin. R. 20:18:22:12
General Authority: SDCL 42-7B-7.
Law Implemented: SDCL 42-7B-1, 42-7B-7, 42-7B-11(13).