SLS 201ES-12 REENGROSSED
2020 First Extraordinary Session
SENATE BILL NO. 5
BY SENATORS JOHNS AND SMITH
GAMING. Provides relative to promotional play wagers. (Item #36) (gov sig)
1 AN ACT
2 To amend and reenact R.S. 27:44(16), 205(17), and 353(8), and to enact R.S. 27:44(21.1),
3 205(30.1), and 353(9.1), relative to gaming; to except certain promotional play
4 wagers in determining net revenue in certain gaming; and to provide for related
5 matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 27:44(16), 205(17), and 353(8) are hereby amended and reenacted,
8 and R.S. 27:44(21.1), 205(30.1), and 353(9.1) are hereby enacted to read as follows:
9 §44. Definitions
10 When used in this Chapter, the following terms shall mean:
11 * * *
12 (16) "Net gaming proceeds" means the total of all cash and property,
13 including checks received by a licensee, whether collected or not, received by the
14 licensee from gaming operations, less the total of all cash paid out as winnings to
15 patrons and five million dollars annually directly attributable to promotional
16 play wagers.
17 * * *
Page 1 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 5
SLS 201ES-12 REENGROSSED
1 (21.1) "Promotional play wagers" means wagers placed by patrons using
2 noncashable vouchers, promotional chips, coupons, electronic credits, electronic
3 promotions, scrips, or any other cash equivalent that is provided to the patron
4 by the licensee.
5 * * *
6 §205. Definitions
7 When used in this Chapter, the following terms have these meanings:
8 * * *
9 (17) "Gross revenue" means the total of all value received by the casino
10 gaming operator from gaming operations, including cash, checks, vouchers,
11 instruments and anything received in payment for credit extended to a patron for
12 purposes of gaming, and compensation received for conducting any game in which
13 the casino gaming operator is not party to a wager, less the total of all value or
14 amounts paid out as winnings to patrons and credit instruments or checks which are
15 uncollected as determined by rule of the corporation and five million dollars
16 annually directly attributable to promotional play wagers.
17 * * *
18 (30.1) "Promotional play wagers" means wagers placed by patrons using
19 noncashable vouchers, promotional chips, coupons, electronic credits, electronic
20 promotions, scrips, or any other cash equivalent that is provided to the patron
21 by the casino gaming operator.
22 * * *
23 §353. Definitions
24 When used in this Chapter, the following terms shall have these meanings:
25 * * *
26 (8) "Net slot machine proceeds" means the total of all cash and property
27 received by a licensee from slot machine gaming operations minus the amount of
28 cash or prizes paid to winners and five million dollars annually directly
29 attributable to promotional play wagers.
Page 2 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 5
SLS 201ES-12 REENGROSSED
1 * * *
2 (9.1) "Promotional play wagers" means wagers placed by patrons using
3 noncashable vouchers, promotional chips, coupons, electronic credits, electronic
4 promotions, scrips, or any other cash equivalent that is provided to the patron
5 by the licensee.
6 * * *
7 Section 2. This Act shall become effective upon signature by the governor or, if not
8 signed by the governor, upon expiration of the time for bills to become law without signature
9 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
10 vetoed by the governor and subsequently approved by the legislature, this Act shall become
11 effective on the day following such approval.
The original instrument was prepared by Alan Miller. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Curry J. Lann.
DIGEST
SB 5 Reengrossed 2020 First Extraordinary Session Johns
Present law (R.S. 27:44(16)) for purposes of riverboat gaming, defines "net gaming
proceeds" as the total of all cash and property, including checks received by a licensee,
whether collected or not, received by the licensee from gaming operations, less the total of
all cash paid out as winnings to patrons.
Proposed law retains present law but also excepts five million dollars annually directly
attributable to "promotional play wagers" from the total of cash and property received in
determining "net gaming proceeds".
Present law (R.S. 27:205(17)) for purposes of the land based casino, defines "gross revenue"
as the total of all value received by the casino gaming operator from gaming operations,
including cash, checks, vouchers, instruments and anything received in payment for credit
extended to a patron for purposes of gaming, and compensation received for conducting any
game in which the casino gaming operator is not party to a wager, less the total of all value
or amounts paid out as winnings to patrons and credit instruments or checks which are
uncollected as determined by rule of the corporation.
Proposed law retains present law but also excepts five million dollars annually directly
attributable to "promotional play wagers" from the total of all value received by the casino
gaming operator.
Present law (R.S. 27:353(8)) for the purposes of slot machine play at race tracks, defines
"net slot machine proceeds" as the total of all cash and property received by a licensee from
slot machine gaming operations minus the amount of cash or prizes paid to winners.
Proposed law retains present law but also excepts five million dollars annually directly
attributable to "promotional play wagers" from the total of cash and property received in
determining "net slot machine proceeds".
Page 3 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 5
SLS 201ES-12 REENGROSSED
Proposed law defines "promotional play wagers" for purposes of riverboat gaming, land
based casinos, and slot machine play at race tracks, as wagers placed by patrons using
noncashable vouchers, promotional chips, coupons, electronic credits, electronic promotions,
scrips, or any other cash equivalent that is provided to the patron by the casino gaming
operator.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 27:44(16), 205(17), and 353(8); adds R.S. 27:44(21.1), 205(30.1), and
353(9.1))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the engrossed bill
1. Limits exception for "promotional pay wagers" to five million dollars
annually directly attributable to "promotional play wagers".
2. Provides for technical corrections.
Page 4 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.