New Jersey Statutes Title 5. Amusements, Public Exhibitions and Meetings 5 § 12-24

“Gross Revenue” -- The total of all sums actually received by a casino licensee from gaming operations, less only the total of all sums actually paid out as winnings to patrons; provided, however, that the cash equivalent value of any merchandise or thing of value included in a jackpot or payout shall not be included in the total of all sums paid out as winnings to patrons for purposes of determining gross revenue. “Gross Revenue” shall not include any amount received by a casino from casino simulcasting pursuant to the “Casino Simulcasting Act,” P.L.1992, c. 19 (C.5:12-191 et al.) or from sports wagering pursuant to P.L.2018, c. 33 (C.5:12A-10 et al.).