Kan. Admin. Regs. § 112-18-6

Current through Register Vol. 43, No. 49, December 5, 2024

Section 112-18-6 - Expenses

(a) For simulcasting, expenses shall include:

(1) the actual amount paid by a simulcasting licensee to a racetrack for the use of its simulcast race or program;

(2) the actual amount paid by a simulcasting licensee for a decoder to descramble a simulcast signal received from a satellite. If a decoder is used for more than one race or program, the expense shall be prorated;

(3) the actual cost of installation for data lines for the purpose of combined wagering pools, prorated over a one-year period beginning with the first race or program in which the licensee participates in a combined wagering pool;

(4) the actual amount paid by the licensee for accounting services, wire transfer or like services approved by the executive director for the reconciliation of accounts, if the licensee participates in a combined wagering pool;

(5) the actual cost of a facsimile machine to be located in the totalisator room for the purpose of backup communication and manual merging, prorated when the licensee participates in a combined wagering pool and depreciated over not fewer than three years;

(6) the actual cost of one satellite receiving dish for receiving simulcast races, prorated per race or program and depreciated over not fewer than five years;

(7) the actual costs paid by the simulcasting licensee for long distance telephone service, for any dial-up computer phone lines and calls, for long distance telephone service for facsimile transmissions necessary for a combined wagering pool or for calls to the sending or host track's stewards' or judges' stand, mutuel room, totalisator room or track management offices as part of a simulcast race or program;

(8) the actual cost paid by a simulcasting licensee for totalisator interface fees for a simulcast race or program;

(9) the actual cost paid by a simulcasting licensee for additional video fees incurred to provide patron information for a simulcast race or program;

(10) the actual cost paid by the simulcasting licensee to the racing form or like entity to acquire information on past performance lines;

(11) the actual totalisator cost paid by the simulcasting licensee for the additional handle created by the simulcast race or program; and

(12) other costs, if the commission grants prior approval for the costs.

(b) Expenses claimed by the licensee shall not exceed the revenues received by the licensee for a simulcast race or program. No licensee shall carryover expenses from one simulcast race or program to a future simulcast race or program.

Kan. Admin. Regs. § 112-18-6

Authorized by K.S.A. 1991 Supp. 74-8804, as amended by L. 1992, Ch. 27, Sec. 3; implementing L. 1992, Ch. 27, Sec. 2; effective, T-112-4-27-92, April 27, 1992; effective, T-112-9-10-92, Sept. 10, 1992; effective Nov. 23, 1992.