French General Code of Local Authorities
In forceThe deductions made by the State, municipalities, public establishments for inter-municipal cooperation, the Lyon metropolitan area and social organisations from the games operated by casinos are made from the gross gaming revenue.
Gross gaming revenue is made up of:
1° For counter games operated in non-electronic form, by the difference between the cumulative amount of the initial advance and any additional advances and the amount of cash on hand recorded at the end of the game;
2° For counter games operated in electronic form, by the difference between, on the one hand, the amount of cash on hand relating to each gaming station and, on the other hand, the cumulative amount of any advances made and tickets representing player credits issued by each gaming station. In the case of a machine equipped with a computer system allowing for the dematerialisation of cashless payment, the gross gaming revenue is made up of the difference between, on the one hand, the amount of the purchases of credits and of any counting and, on the other hand, the winnings paid by each gaming station;
3° For circle games operated in electronic form or not, by the full amount of the jackpot, corresponding to the deductions made from all circle games by the casino. For each circle game, the deduction made by the casino is set by regulation. It may not exceed 5% of a base made up, depending on the type of game, of the players' bets, their winnings, or the sums committed by them to take part in the game;
4° For games played with machines defined in article L. 324-4 of the Internal Security Code, which provide a cash win, known as "slot machines", by the product of a coefficient of 85% applied to the amount of the charge relating to the machine, less advances made, tickets issued by the machine, winnings paid by the special fund and the amount of unclaimed winnings;
5° For interconnected machines, in the context of a progressive jackpot set up between several establishments, the gross gaming revenue is made up of the product of a coefficient of 85% applied to the amount of the count referred to in 4°, also reduced :
a) In the casino where the progressive jackpot was won, the initial amount of the progressive jackpot and the amount of the increments made by each machine;
b) In the other casinos, only the amount of the increments made by each machine.
However, a casino that withdraws from the multisite progressive jackpot system before the winning combination is released shall deduct from its gross gaming revenue, at the end of the month in which it withdraws, the amount of increments recognized during the period in which it participated in the multisite progressive jackpot.
The casino's gross gaming revenue is also reduced, where applicable, by the amount of increments resulting from the discontinuation of a multisite progressive jackpot paid to orphans and not reallocated to a new multisite progressive jackpot at the close of the financial year.
In the event that the difference referred to in 1° and 2° is negative, the loss incurred is deducted from the profits of the following days.
For the calculation of the levy referred to in Article L. 2333-56, a coefficient of 93.5% is applied to the sum of the constituent elements of the gross gaming revenue resulting from the operation of the non-electronic forms of counterparty games and circle games referred to in 1° to 3° of this Article.
