Kan. Admin. Regs. § 112-108-18 - Tournament chips and tournaments

(a) "Tournament chip" shall mean a chip or chiplike object issued by a facility manager for use in tournaments at the facility manager's gaming facility.
(b) Tournament chips shall be designed, manufactured, approved, and used in accordance with the provisions of this article applicable to chips, except as follows:
(1) Tournament chips shall be of a shape and size and have any other specifications necessary to make the chips distinguishable from other chips used at the gaming facility.
(2) Each side of each tournament chip shall conspicuously bear the inscription "No Cash Value."
(3) Tournament chips shall not be used, and facility managers shall not permit their use, in transactions other than the tournaments for which the chips are issued.
(c) As used in this regulation, entry fees shall be defined as the total amount paid by a person or on a person's behalf for participation in a tournament. A tournament shall mean a contest offered and sponsored by a facility manager in which patrons may be assessed an entry fee or be required to meet some other criteria to compete against one another in a gambling game or series of gambling games in which winning patrons receive a portion or all of the entry fees, if any. These entry fees may be increased with cash or noncash prizes from the facility manager. Facility managers may conduct tournaments if all of the following requirements are met:
(1) The facility manager shall notify the executive director of the planned tournament at least 30 calendar days before the first day of the event.
(2) The facility manager shall not conduct the tournament unless approved by the executive director.
(3) The facility manager shall conduct the tournament in compliance with all applicable rules, regulations, and laws.
(4) The facility manager shall maintain written, dated rules governing the event and the rules shall be immediately available to the public and the commission upon request. Tournament rules shall, at a minimum, include the following:
(A) The date, time, and type of tournament to be held;
(B) the amount of the entry fee, if any;
(C) the minimum and maximum number of participants;
(D) a description of the tournament structure, including number of rounds, time period, players per table, and criteria for determining winners;
(E) the prize structure, including amounts or percentages, or both, for prize levels; and
(F) procedures for the timely notification of entrants and the commission and the refunding of entry fees in the event of cancellation.
(5) No false or misleading statements, written or oral, shall be made by a facility manager or its employees or agents regarding any aspect of the tournament, and all prizes offered in the tournament shall be awarded according to the facility manager's rules governing the event.
(6) The facility manager's accounting department shall keep a complete record of the rules of the event and all amendments to the rules, including criteria for entry and winning, names of all entrants, all prizes awarded, and prize winners, for at least two years from the last date of the tournament. This record shall be made readily available to the commission upon request.
(7) Entry fees shall accumulate to adjusted gross gaming receipts.
(8) Cash and noncash winnings paid in a tournament shall be deductible from adjusted gross gaming revenue, but any such deduction shall not exceed the total entry fees received for the tournament and noncash winnings shall be deductible only to the dollar value of the amount actually invoiced to and paid by the facility manager.
(9) Upon the completion of the tournament, documentation of entrants' names, names of prize winners and amounts won, and tax-reporting information shall be submitted to the commission.
(10) The facility manager shall designate in its internal control system an employee position acceptable to the commission that shall be responsible for ensuring adherence to the requirements in this regulation.

Notes

Kan. Admin. Regs. § 112-108-18
Authorized by and implementing K.S.A. 2009 Supp. 74-8772; effective Jan. 8, 2010; amended April 1, 2011.

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