36.05.03.23

.23 Table Game Payouts.

A. A facility operator shall use a table game payout document meeting the requirements of this regulation to pay a single payout event that requires the filing of a IRS Form W-2G, Certain Gambling Winnings.

B. A facility operator shall prepare and timely file IRS Form W-2G, Certain Gambling Winnings, in accordance with IRS rules and regulations.

C. A facility operator shall pay a table game payout of:

(1) $50,000 or more by check; and

(2) Less than $50,000 by:

(a) Cash or check; or

(b) On the request of a player, any combination of cash, gaming ticket, check, or other methods of payment approved by the Commission.

D. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under COMAR 36.03.10.05 procedures addressing the payment of a table game payout event that requires the filing of an IRS Form W-2G, Certain Gambling Winnings.

E. A facility operator's internal controls shall include:

(1) The use of a two-part computer generated table game payout document initiated on the request of a dealer or above after verifying the winning combination of characters at the table game and the amount of the payout.

(2) A requirement that, if a single payout event that requires the filing of an IRS Form W-2G, Certain Gambling Winnings, is less than $50,000, a security department employee or floorperson or above sign the payout document after verifying the winning combination of characters at the table game and the amount of the payout.

(3) A requirement that, if a single payout event that requires the filing of an IRS Form W-2G, Certain Gambling Winnings, is $50,000 or more, a pit manager or higher level gaming operations department employee other than the preparer of the document sign the table game payout document after verifying the winning combination of characters at the table game and amount of the payout.

(4) A requirement that the following information be on a two-part computer generated table game payout document:

(a) Date and time;

(b) Identification number of the table game on which the payout was registered;

(c) Winning combination of characters constituting the payout or a code corresponding to the winning combination of characters constituting the payout;

(d) Amount to be paid;

(e) Signature or identification code of the preparer of the document;

(f) The signature or identification code of a verifying witness in accordance with this regulation; and

(g) The signature or identification code of the employee issuing the funds;

(5) A requirement that the surveillance department:

(a) Be notified of a table game payout of $25,000 or more;

(b) Log all notices regarding a table game payout in the surveillance log required under COMAR 36.03.10.12; and

(c) Obtain and retain in accordance with COMAR 36.03.10.11 a photograph of the face of the player receiving the payout;

(6) Details pertaining to:

(a) Payment of a payout at the table game;

(b) The use of an accounting drop box; and

(c) Audit procedures to be performed by the facility operator's accounting department at the conclusion of each gaming day;

(7) Procedures addressing unclaimed table game payouts;

(8) Details which establish the ability of the facility operator's video lottery system to:

(a) Ensure that a two-part computer generated table game payout document is not susceptible to change or deletion from the system after preparation;

(b) Process and document system overrides or adjustments to table game payouts including:

(i) Overrides or adjustments where the payout requested does not match the payout amount; and

(ii) Identification of the level of employee having override authority; and

(c) Process voided table game payout documents; and

(9) Procedures utilized to issue a manual table game payout document which:

(a) Are to be used only when the video lottery system is unable to generate a table game payout document;

(b) Conform to the table game payout verification and signature requirements of this regulation;

(c) Involve use of a three-part serially pre-numbered manual table game payout document residing in a book, wiz machine, or functional equivalent;

(d) Require manual table game payout books or their functional equivalent to be maintained in a secured locked cabinet; and

(e) Require the key to the cabinet in §E(9)(d) of this regulation to be:

(i) Controlled by the security department or the table games department in a manual key box or an automated key tracking system; and

(ii) Limited to sign out by a floorperson or above.