This legal document imposes an investment alternative tax on the gross revenues of licensees operating casinos in New Jersey. The tax is set at 2.5% of the gross revenues and is due and payable on the last day of April following the end of the calendar year. The State Treasurer has a lien against the property of a licensee for any unpaid taxes. However, no tax is imposed on the gross revenues received by a licensee during the first 12 months of operation of a casino that commenced operation after January 1, 1984, but prior to the effective date of P.

This section of the New Jersey General and Permanent Statutes governs penalties related to the filing of returns, payment of taxes or deposits, and compliance with the provisions of the ‘State Uniform Tax Procedure Law’. Licensees who fail to file a return or pay tax or deposit may be subject to penalties and interest. Persons failing to file a return, pay tax or deposit, or filing false information may be guilty of a crime of the fourth degree and subject to penalties, including a fine of up to $100,000.

This legal document pertains to casino licensees in New Jersey and governs their ability to conduct casino and simulcast operations during a state of emergency. According to the document, casino licensees must create, maintain, and file internal controls with the division prior to the state of emergency. These internal controls include procedures for reporting violations, engaging a certified public accountant, recording activities involving the accountant, preserving evidence of tampering or cheating, receiving complaints from the public, withholding payment of slot machine jackpots, and staffing surveillance and casino security departments adequately.

This legal document pertains to the establishment of a list of persons self-excluded from gaming activities at licensed casinos and simulcasting facilities in New Jersey. The document outlines the procedures for placing individuals on the list and removing them from it. It also requires licensed casinos and simulcasting facilities to implement procedures to prevent self-excluded persons from receiving targeted mailings, advertisements, credit, complimentaries, check cashing privileges, club programs, and other similar benefits.

This legal document pertains to the findings and declarations regarding Internet gaming in Atlantic City casinos and facilities. It highlights the legislative history and goals of the enactments that authorized casino gaming in Atlantic City. The document recognizes the importance of tourism and casino gaming in Atlantic City and the need to preserve, restore, and revitalize it. It emphasizes the critical role of the tourist, resort, and convention industry in the state’s economy.

a. No Internet gaming shall be opened to the public, and no gaming, except for test purposes, may be conducted therein, until a casino licensee with a valid operation certificate, or an Internet gaming affiliate thereof that is licensed pursuant to paragraph (5) of subsection b. of section 82 of P.L.1977, c.110 (C.5:12-82), receives from the division a permit to conduct Internet gaming. Such permit, valid for one year, shall be issued by the division upon a finding that the Internet gaming complies in all respects with the requirements of this act, P.

Any person who offers games into play or displays such games through Internet gaming without approval of the division to do so is guilty of a crime of the fourth degree and notwithstanding the provisions of N.J.S.2C:43-3, shall be subject to a fine of not more than $25,000 and in the case of a person other than a natural person, to a fine of not more than $100,000 and any other appropriate disposition authorized by subsection b.

No organization or commercial enterprise, other than a casino located in Atlantic City or its Internet gaming affiliate that has been issued a permit to conduct Internet gaming and has located all of its equipment used to conduct Internet gaming, including computers, servers, monitoring rooms, and hubs, in Atlantic City, shall make its premises available for placing wagers at casinos using the Internet or advertise that its premises may be used for such purpose.

This provision requires each applicant for a casino license to create, maintain, and file with the division a description of its internal procedures and administrative and accounting controls for gaming and simulcast wagering operations. The controls must conform to the requirements of P.L.1977, c.110 (C.5:12-1 et seq.) and the regulations promulgated thereunder. The applicant must provide adequate and effective controls, establish a consistent overall system of internal procedures and administrative and accounting controls, and conform to generally accepted accounting principles.

This legal document provides definitions for various terms related to sports wagering. It applies to entities involved in sports wagering, including licensed casinos, racetracks, and online sports pool operators. The document defines terms such as ‘casino’, ‘commission’, ‘collegiate sport or athletic event’, ‘division’, ‘former racetrack’, ‘internet sports pool operator’, ‘online sports pool’, ‘operator’, ‘professional sport or athletic event’, ‘prohibited sports event’, ‘racetrack’, ‘racing commission’, ‘sports event’, ‘sports pool’, and ‘sports wagering lounge’.