(1) Each cardroom operator who conducts tournaments shall maintain, and make available, written procedures for the conduct of each tournament that shall provide:
    (a) A detailed breakdown for charging house and tournament fees, re-buys, or add-ons for participation in a tournament of poker or dominoes including at a minimum:
    1. The dollar amount of each house and tournament fee, re-buy, or add-on,
    2. The number of chips each participant will receive for each house and tournament free, re-buy, or add-on,
    3. A description of the blind, bring-in, and/or ante structure; and,
    4. The estimated distribution of winnings.
    (2) Cash received for entry fees, re-buys and add-ons, shall be separate from all other cash received by the cardroom operator for regular cardroom gaming until such time as all cash is counted.
    (3) The monthly remittance report filed with the division as required by subsection 75-11.018(2), F.A.C., shall include an aggregate accounting of the:
    (a) Amount collected for games played in a tournament per player;
    (b) Total amount of participation fees collected;
    (c) Total number of participants;
    (d) Total amount distributed to winning participants;
    (e) Taxable gross receipts amount; and,
    (f) Calculation of total tax due for tournaments.
    (4) The cardroom operator shall maintain supporting documentation for all tournaments played which reconciles to the aggregated columns provided in the monthly remittance report in subsection (3); and, at a minimum includes the following:
    (a) Detailed source documentation for each tournament which includes all information compiled into the monthly remittance report;
    (b) A detailed summary of the source documentation for each tournament which is signed by a tournament director and a cashiers’ cage or vault employee to attest to the accuracy of the receipts and disbursements;
    (c) The names of all tournament prize winners. Additionally, if a player’s tournament winnings meet applicable IRS reporting thresholds, the cardroom operator shall maintain all information required by the IRS for that player; and,
    (d) The total amount of chips issued and returned for the tournament.
    (5) A gratuity, tip, or similar charge paid during a tournament is not considered gross receipts if:
    (a) It is not mandatory for participation;
    (b) The players do not receive additional chips;
    (c) The charge is separately stated as a gratuity, tip, or other charge on the customer’s receipt or the tournament registration form; and,
    (d) The cardroom operator receives no monetary benefit from the gratuity. Money withheld by the cardroom operator for purposes of payment of the employee’s share of social security or federal income tax or any fee imposed by a credit card company on the amount of the gratuity, or money withheld pursuant to judicial or administrative orders, is not a monetary benefit for purposes of this rule.
    (6) If a cardroom operator offers tournament registration to patrons through licensed vendors, the cardroom operator shall notify the division of the vendor(s), prior to conducting registrations.
Rulemaking Authority 550.0251(12), 849.086(4), (11) FS. Law Implemented Florida Statutes § 849.086. History-New 9-7-08, Amended 7-21-14, 1-2-18, Formerly 61D-11.0275.