Title 13: Gaming
Part 9: RACEBOOKS AND SPORTS POOLS
Part 9 Chapter 1: DEFINITIONS
Rule 1.1 General Terms
(a) “Book” means a race book or sports pool licensed and approved pursuant to Miss. Code Ann.
§ 75-76-89(2) and this regulation.
(b) “Chairman” means the chairman of the Mississippi Gaming Commission or the chairman’s
designee.
(c) “Communications technology” means the methods used and the components employed to
facilitate the transmission of information including, but not limited to, transmission and reception
systems based on wire, cable, radio, microwave, light, optics, or computer data networks.
(d) “Executive Director” mean the Executive Director of the Mississippi Gaming Commission or
the Executive Director’s designee.
(e) “Nonpari-mutuel wager” means a race book or sports pool wager other than one offered to be
included in a common pari-mutuel pool.
(f) “Race book” means the business of accepting wagers upon the outcome of any event held at a
track which uses the pari-mutuel system of wagering.
(g) “Sports pool” means the business of accepting wagers on collegiate or professional sporting
events or athletic events or other similar events.
(h) “Wagering account” means an electronic account that may be established by a patron at a
casino property for the purpose of wagering pursuant to these regulations, including deposits,
withdrawals, wagered amounts, and payouts on winning wagers.
(i) “Wagering communication” means the transmission of a wager between a point of origin and a
point of reception by aid of a communications technology.
(j) “Wagering system” means the methodology and equipment approved by the Executive Director
for accepting and recording wagers authorized by these regulations.
Source: Miss. Code Ann. §§ 75-76-89 and 75-76-5.
Part 9 Chapter 2: LICENSING
Rule 2.1 Licensing
(a) No person or entity may operate a race book or sports pool in Mississippi unless that person
or entity holds a gaming license and has received permission from the Executive Director
specifically permitting the person or entity to do so.
(b) A person or entity that holds a casino operator’s license may offer a race book or sports pool
within its licensed gaming operation after receiving approval to do so from the Executive
Director.
(c) A person or entity that a casino operator contracts with to assist in the offering of race book
or sports pool wagering by providing operational, technical or other associated support shall

 obtain a manufacturer license and a distributor license from the Commission. Applications for
such a license must be made, processed, and determined in the same manner as applications for
gaming licenses, using such forms as the Commission may require. Employees of such a noncasino entity shall be licensed or permitted consistent with the applicable provisions of the
Gaming Control Act and these Regulations.
(d) Each licensed operator of a race book or sports pool must also submit an internal control
system for approval by the Executive Director prior to commencing operations.
Source: Miss. Code Ann. §§ 75-76-89 and 75-76-63.
Part 9 Chapter 3: OPERATIONS
Rule 3.1 Reserve Requirements
(a) Notwithstanding the minimum bankroll required of licensed gaming operators, each book
shall comply with the following to calculate additional minimum reserve requirements
specifically for the book:
1. Each book shall at all times maintain access to a cash reserve of not less than the
greater of $50,000 or the sum of the following amounts:
i. Amounts held by the book for the account of patrons;
ii. Aggregate amounts accepted by the book as wagers on contingencies whose
outcomes have not been determined; and
iii. Amounts owed but unpaid by the book on winning wagers through the period
established by the book for honoring winning wagers.
Source: Miss. Code Ann. §§ 75-76-45 and 75-76-89.
Rule 3.2 House Rules
(a) Each book shall adopt and adhere to written, comprehensive house rules governing wagering
transactions with patrons. Such house rules must be immediately available to patrons at a book’s
licensed premises. Without limiting the generality of the foregoing, the rules must specify the
types of wagers accepted, how winning wagers will be paid, the effect of schedule changes, the
redemption period for winning tickets, and the method of noticing odds or line changes to
patrons. House rules must state that wagers may be accepted at other than the currently posted
terms, if applicable. Prior to adopting or amending such house rules, a book shall submit such
rules to the Executive Director for approval.
Source: Miss. Code Ann. § 75-76-89.
Rule 3.3 Issuance and Control of Betting Tickets
(a) Immediately upon accepting a wager, other than a wager made through an electronic
Wagering account, the book shall create a betting ticket on which the terms of the wager are
written. For all wagers, the book must have the capability to make a print, electronic or other

 approved record of the entire transaction. The book’s record of a player’s confirmation of all
wagers shall be deemed to be the transaction of record and such records shall be made available
upon request.
(b) Betting tickets must bear the name and address of the book and instructions on ticket
redemption in person or by mail or other approved method.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.4 Acceptance of Wagers
(a) Books may not accept wagers unless made with cash, chips, tokens, or other representatives
of value approved by the Executive Director, or against credits made to a Wagering account as
approved by the Executive Director or on credit extended in accordance with the licensee’s
internal controls and the regulations of the Commission. A Wagering account must be
established by a patron with the licensee, and deposits must be made to the account in-person by
a patron at the licensee’s premises before the acceptance of any wager that will utilize a
Wagering account.
(b) A book shall accept wagers only on its licensed premises, and only at betting stations or
kiosks/terminals approved by the Executive Director or through an on-site computerized
Wagering system that has been approved by the Executive Director.
(c) A book shall not knowingly accept money or its equivalent ostensibly as a wager upon an
event whose outcome has already been determined. A licensed sports pool shall not accept a
wager on an event unless the date and time at which the outcome of the event is determined can
be confirmed from reliable sources satisfactory to the Executive Director or from records created
and maintained by the book in such manner as the Executive Director may approve.
(d) As part of its internal controls submission, a book shall provide the Executive Director with a
catalog of the type of events that it intends to accept wagers on. The Executive Director reserves
the right to prohibit the acceptance of wagers, and may order the cancellation of wagers and
require refunds on any event for which wagering would be contrary to the public policies of the
State.
(e) No book or agent or employee of a book may accept a wager from a person who the book,
agent, or employee knows or reasonably should know is placing the wager for the benefit of
another for compensation, or is placing the wager in violation of state or federal law.
(f) No book may hold a patron’s money or its equivalent on the understanding that the book will
accept the money as a wager only upon the occurrence of a specified, future contingency, unless
a betting ticket documenting the wager and contingency is issued immediately when the book
receives the money or its equivalent.
(g) A race book or sports pool may not accept wagers on a race or sporting event unless the
wagering proposition is posted. Propositions may be posted by electronic or manual means,
including printed media.
(h) A book may not unilaterally rescind any wager without the prior written approval of the
Executive Director.
Source: Miss. Code Ann. § 75-76-89.

 Rule 3.5 Wagers and payouts exceeding $10,000
(a) Prior to accepting any nonpari-mutuel wager in excess of $10,000 or making a payout in
excess of $10,000 on a nonpari-mutuel winning wager the book shall:
1. Obtain the patron’s name;
2. Obtain or reasonably attempt to obtain the patron’s permanent address and social
security number;
3. Obtain one of the following identification credentials from the patron;
i. Driver’s license;
ii. Passport;
iii. Non-resident alien identification card;
iv. Other reliable government issued identification credentials; or
v. Other picture identification credential normally acceptable as a means of
identification when cashing checks; and
4. Examine the identification credential obtained to verify the patron’s name, and to the
extent possible, to verify the accuracy of the information obtained pursuant to
paragraph (2).
(b) Subsequent to accepting a nonpari-mutuel wager in excess of $10,000 or making a payout in
excess of $10,000 on a nonpari-mutuel winning wager the book shall record or maintain records
that include:
1. The patron’s name;
2. The patron’s address;
3. The patron’s social security number;
4. A description including any document number of the identification credential
examined (or credential information on file for known patrons);
5. The amounts of the wager and payout on the wager;
6. Window numbers or other identification of the locations where the wager and payout
on the wager occurred;
7. The times and dates of the wager and payout on the wager;
8. The names and signatures of the book employees accepting or approving the wager
and payout on the wager; and
9. Any other information as required by the Executive Director.
A book shall not implement alternative procedures to comply with this subsection without the
written approval of the Executive Director.
(c) As used in this section, a “known patron” means an individual patron known to the book
employees accepting the wager and paying the winning wager, for whom the licensee has
previously obtained the patron’s name and valid identification credential, and with respect to
whom the licensee has on file and updates, at least every three years, all the information required
to be recorded pursuant to this section.
(d) As used in this section, a “listed patron” means a known patron for whom the book has
requested and received approval from the Executive Director to exclude wagers and payments on
winning wagers placed by the patron from the reporting requirements of this section. If the
Executive Director does not deny the request for approval within 15 days of receipt of the

 request, the request will be deemed to be approved. All approvals may be revoked at any time at
the discretion of the Executive Director, and are conditioned that the patron’s wagers and
payments on winning wagers remain subject to the identification and recordkeeping
requirements of subsections (a) through (c) and of Rule 3.6 and Rule 3.7. A book’s written
request to have a patron approved as a listed patron shall include:
1. The patron’s name;
2. The patron’s residence, mailing or business address;
3. The patron’s social security number;
4. The patron’s identification credential information including any document number
and expiration date;
5. The patron’s birth date;
6. A recent photograph of the patron’s face or a copy of a current picture identification
credential;
7. A description of the patron’s book wagering activity including the use of any
wagering accounts or credit accounts including account numbers;
8. A statement as to why the book desires to have the patron approved as a listed patron
and an acknowledgment that the book believes that the patron is not involved in
illegal wagering activity;
9. The signature of the licensee or an officer of the licensee; and
10. Any other information as required by the Executive Director.
All records related to the patron’s activity supporting the request shall be available for
commission review.
(e) Each book shall report the wagers and payments on winning wagers required to be recorded
pursuant to this section, excluding any wagers and payments on winning wagers accepted from
listed patrons, on a “Book Wagering Report,” a form published or approved by the Executive
Director that includes, but is not limited to:
1. The patron’s name;
2. The patron’s identity credential information;
3. The patron’s social security number;
4. Wager and payout amounts; and
5. Date of transactions.
Reports shall be submitted to the Commission no later than 15 days after the end of the month of
the occurrence of the transaction and in such manner as the Executive Director may approve or
require. Each book shall file an amended report if the licensee obtains information to correct or
complete a previously submitted report, and the amended report shall reference to the previously
submitted report. Each book shall retain a copy of each report filed for at least 3 years unless the
Executive Director requires retention for a longer period of time.
Source: Miss. Code Ann. § 75-76-89.

 Rule 3.6 Multiple Wagers
(a) A book and its employees and agents shall not knowingly allow, and each book shall take
reasonable steps to prevent, the circumvention of Rule 3.5 by multiple wagers within its
designated 24-hour period with a patron or by the use of a series of wagers that are designed to
accomplish indirectly that which could not be accomplished directly. As part of a book’s efforts
to prevent such circumventions relative to Rule 3.5 a book shall establish and implement
wagering multiple transaction logs.
(b) Each book shall record in a wagering multiple transaction log all nonpari-mutuel wagers in
excess of $5,000, or in smaller amounts that aggregate in excess of $5,000 when any single
officer, employee, or agent of the book has actual knowledge of the wagers or would in the
ordinary course of business have reason to know of the wagers between the book and a patron or
a person who the book knows or has reason to know is the patron’s confederate or agent. This
record shall be made for nonpari-mutuel wagers occurring during a designated 24-hour period,
within a monitoring area.
(c) Each log entry in a wagering multiple transaction log shall be made by the employee
accepting or approving the wager, immediately after accepting the wager, and shall include at a
minimum:
1. Description of the patron (or suspected agent), which may include such identifiers as
age, sex, race, eye color, hair, weight, height and attire, if the person is present when
the wager is accepted;
2. Patron’s name (or suspected agent’s name), if known;
3. Window number or other identification of the location where the wager occurred;
4. Time and date of the wager;
5. Dollar amount of the wager; and
6. Signature or electronic signature of person accepting or approving the wager.
One log shall be maintained for each monitoring area, for each designated 24-hour period. A log
is completed for each 24-hour period regardless of whether any nonpari-mutuel wagers occurred.
At the conclusion of each designated 24-hour period, the last entry on the log shall be an
indication that the end of the designated 24-hour period has occurred. A book shall not
implement alternative procedures or records to comply with this subsection without the written
approval of the Executive Director.
(d) Each book shall aggregate all nonpari-mutuel wagers in excess of $5,000 or smaller amounts
when any single officer, employee, or agent of the book has actual knowledge of the wagers or
would in the ordinary course of business have reason to know of the wagers between the book
and a patron or a person who the book knows or has reason to know is the patron’s confederate
or agent during a designated 24-hour period within a monitoring area.
(e) Before completing a wager that, when aggregated with other wagers pursuant to subsection d,
will aggregate to an amount that will exceed $10,000, the book shall complete the identification
and recordkeeping requirements described in subsection (a) of Rule 3.5. When aggregated
wagers exceed $10,000, the book shall complete the recording and reporting requirements of
Rule 3.5.
(f) If a patron places a wager that pursuant to subsection d is to be aggregated with previous
wagers for which a record has been completed pursuant to this section or Rule 3.5, the book shall

 complete the identification, recordation and reporting procedures described in Rule 3.5 for any
additional wager regardless of amount occurring during a designated 24-hour period.
(g) As used in this section:
1. “Designated 24-hour period” means the 24-hour period ending at midnight each day
unless otherwise approved by the Executive Director.
2. “Monitoring area” means all race book and sports pool writing locations unless
otherwise approved by the Executive Director.
(h) The Executive Director may require a book to comply with the identification, recordkeeping,
and reporting requirements of Rules 3.5 and 3.6 for pari-mutuel wagers. The Executive Director
shall notify the book of the decision, in writing, and such decision shall be considered an
administrative decision.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.7 Structured Wagers
(a) A book, its officers, employees or agents shall not encourage or instruct the patron to
structure or attempt to structure wagers. This subsection does not prohibit a book from informing
a patron of the regulatory requirements imposed upon the book, including the definition of
structured wagers.
(b) A book, its officers, employees or agents shall not knowingly assist a patron in structuring or
attempting to structure wagers.
(c) As used in this section, “structure wagers” or “structuring wagers” means to willfully conduct
or attempt to conduct a series of wagers in any amount, at one or more books, on one or more
days in any manner as to willfully evade or circumvent the recording and reporting requirements
of Rule 3.5. The wager or wagers need not exceed the dollar thresholds in Rule 3.5 at any single
book in any single day in order to constitute structuring within the meaning of this definition.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.8 Payment of Winning Wagers
(a) Except as otherwise provided in this subsection, books shall make payment on a winning
wager to the person who presents the patron’s copy of the betting ticket representing the wager.
A book need not make payment to a person who the book or an agent or employee of the book
knows is not the person to whom the patron’s copy was issued. A book shall not make payment
on a winning wager to a person who the book or its agent or employee knows or reasonably
should know is collecting the payment on behalf of another for monetary consideration or in
violation of federal law. A book may withhold payment of a winning wager if the patron refuses
to supply identification or any other documentation required by state or federal law.
(b) As used in this section, “affiliated books” are books that are in Mississippi licensed gaming
establishments that share a common parent company. Presentment of the betting ticket and
payment of the winning wager may be made at an affiliated book provided that:
1. An adequate accounting of the payment is kept for 3 years by both books; and

 2. The payout is properly included in the computation of gross revenue of the licensee
that initially accepted the wager.
(c) Books shall honor winning betting tickets for 30 days after the conclusion of the event
wagered upon unless a longer period is established by the book. The book shall state the
redemption period on each betting ticket, in house rules and on notices conspicuously placed
about the licensed premises. Payment by mail may be made only after presentment of the betting
ticket and all identification information and documentation required by state or federal law, and
must be made not later than 10 days after presentment.
(d) A licensed race book shall determine the winners of or payouts on wagers on horse and other
animal races only with information the book receives from licensed disseminators pursuant to the
requirements of these Regulations.
Source: Miss. Code Ann. §§ 75-76-89 and 75-76-55.

Rule 3.9 Computerized Bookmaking Systems
(a) Before beginning operations, each book shall install and thereafter maintain a computerized
bookmaking system meeting the specifications approved by the Executive Director.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.10 Layoff Bets
(a) A layoff wager means a wager placed by a Mississippi book operator with another
Mississippi book operator for the purpose of offsetting patron wagers made pursuant to these
regulations. A book operator may, in its discretion, accept a layoff wager from another
Mississippi book operator. An operator placing a layoff wager shall disclose its identity to the
operator accepting the wager.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.11 Prohibited wagers
(a) No wagers may be accepted or paid by any book on:
1. Any amateur sport or athletic event other than;
i. Olympic sporting or athletic events sanctioned by the International Olympic
Committee, subject to limitation by the Executive Director or the Executive
Director’s designee in his sole and absolute discretion, and
ii. Collegiate sporting or athletic events;
2. Any sport or athletic event which the licensee knows or reasonably should know, is
being placed by, or on behalf of a coach or participant in that event. Each licensee
shall take reasonable steps to prevent the circumvention of this regulation;
3. The outcome of any election for any public office; and

 4. Any event which the Executive Director deems to be contrary to public policy.
(b) A request for approval to accept wagers on an event other than a horse race, greyhound race,
or an athletic sports event shall be made by a book on such forms approved by the Executive
Director, and shall include:
1. A full description of the event and the manner in which wagers would be placed and
winning wagers would be determined.
2. A full description of any technology which would be utilized to offer the event.
3. Such other information or documentation which demonstrates that:
i. The event could be effectively supervised;
ii. The outcome of the event would be verifiable;
iii. The outcome of the event would be generated by a reliable and independent
process;
iv. The outcome of the event would be unlikely to be affected by any wager
placed;
v. The event could be conducted in compliance with any applicable laws; and
vi. The granting of the request for approval would be consistent with the public
policy of the state.
4. Such additional or supplemental information as the Executive Director may require.
The decision whether to grant approval to accept wagers on an event other than a
horse race, greyhound race, or an athletic sports event shall be based on all relevant
information including, but not limited to, the factors in subsection (b)(3) of this
section. The Executive Director may subject any technology that would be utilized to
offer the event to such testing, investigation and approval process as he deems
appropriate.
(c) The Executive Director may refer a request for approval to the commission for consideration,
or grant, deny, limit, restrict or condition a request made pursuant to subsection (b) for any cause
he deems reasonable. A book aggrieved by an administrative decision of the Executive Director
may submit the matter for review by the commission pursuant to appropriate and applicable
statutory and regulatory provisions.
(d) The Executive Director is hereby granted the authority to issue an interlocutory order,
revoking or suspending any administrative approval granted pursuant to subsection (c) for any
cause deemed reasonable. An interlocutory order shall be deemed delivered and effective when
personally served upon the book, or if personal service is impossible or impractical, when
deposited, postage prepaid, in the United States mail, to the book at its address as shown in the
records of the commission. If an interlocutory order revoking or suspending the administrative
approval is issued, the effected book may request that the order be reviewed by the commission
pursuant to appropriate and applicable statutory and regulatory provisions.
(e) Whenever the Executive Director refers a request for approval to the commission for
consideration, the request shall be deemed an application and the book which submitted the
request shall submit the appropriate application fee as set by the commission. Such application
shall be included on the agenda of the next regularly scheduled meeting of the commission
occurring more than 10 working days after receipt of the application. The commission, after
considering the recommendation, may grant, deny, limit, restrict or condition the application for
any cause it deems reasonable and the decision of the commission shall be final and shall not be
subject to any further administrative or judicial review.

 Source: Miss. Code Ann. §§ 75-76-89 and 75-76-5.

Rule 3.12 Reports of Suspicious Wagers
(a) As used in this section, “suspicious wager” means a wager which a sports pool licensee
knows or in the judgment of it or its directors, officers, employees and agents has reason to
suspect is being attempted or was placed:
1. In violation of or as part of a plan to violate or evade any federal, state or local law or
regulation prohibiting wagering on any amateur non collegiate or collegiate sport or
athletic event;
2. In violation of or as part of a plan to violate or evade any federal, state or local law or
regulation prohibiting wagering by, or on behalf of, a coach or participant in a sport
or athletic event;
3. Has no business or apparent lawful purpose or is not the sort of wager which the
particular patron would normally be expected to place, and the sports pool licensee
knows of no reasonable explanation for the wager after examining the available facts,
including the background of the wager; or
4. With knowledge or intent to violate the integrity of the sport in which it was placed.
Wagers that indicate cheating, manipulation, or interference with the regular conduct
of sport shall also trigger the reporting requirements of Rule 3.19.
(b) A sports pool licensee:
1. Shall file with the commission, by using a form developed by the commission, a
report of any suspicious wager, if it involves or aggregates to more than $5,000 in
funds or other assets; and
2. May file a report of any suspicious wager, regardless of the amount if the licensee
believes it is relevant to the possible violation of any law or regulation.
(c) The report in subsection (b)(1) shall be filed no later than 5 calendar days after the initial
detection by the licensee of facts that may constitute a basis for filing such a report. If no suspect
was identified on the date of the detection of the incident requiring the filing, a licensee may
delay filing a report for an additional 5 calendar days to identify a suspect. In no case shall
reporting be delayed more than 10 calendar days after the date of initial detection of a reportable
transaction. In situations involving violations that require immediate attention, the licensee shall
immediately notify, by telephone, appropriate staff of the commission in addition to timely filing
a report.
(d) A licensee shall maintain a copy of any report filed and the original or business record
equivalent of any supporting documentation for a period of three years from the date of filing the
report. Supporting documentation shall be identified, and maintained by the licensee as such, and
shall be deemed to have been filed with the report. A licensee shall make all supporting
documentation available to the commission and any appropriate law enforcement agencies upon
request.
(e) A licensee and its directors, officers, employees, or agents who file a report pursuant to this
regulation shall not notify any person involved in the transaction that the transaction has been
reported. Any report filed with the commission is confidential and may be disclosed only by the
commission in the necessary administration of its duties and responsibilities under the
Mississippi Gaming Control Act. Any report, whether written or oral, is absolutely privileged

 under the Mississippi Gaming Control Act and does not impose liability for defamation or
constitute a ground for recovery in any civil action.
Source: Miss. Code Ann. §§ 75-76-89, 75-76-21, and 75-76-29.

Rule 3.13 Wagers; Terms and Conditions
(a) A licensed gaming establishment where a book is located, or an affiliate of one or more of
those entities that holds a gaming license, may award player loyalty program points based on
wagers placed by a patron, however, such points may only be redeemed in accordance with the
rules of the program.
(b) The Executive Director may require a book to disclose its betting limits in its house rules and
obtain approval from the Executive Director before changing those limits or modifying its house
rules; and document and report, in such manner as the Executive Director may approve or
require, wagering limits, temporary changes to such limits, or the acceptance of a wager or series
of wagers from the same patron that exceeds such limits. The Executive Director shall notify the
book, in writing, of the decision to impose such requirements and such decision shall be
considered a reviewable administrative decision.
(c) A book shall not offer a specialized wagering proposition, or set or move its wagering odds,
lines or limits, in an attempt to provide a benefit to a patron.
(d) A book shall not set lines or odds, or offer wagering propositions, designed for the purposes
of ensuring that a patron will win a wager or series of wagers.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.14 Communications Technology
(a) Before installing or permitting the installation of any communications technology on the
premises of a book, the book shall notify the Executive Director in writing of the location and
number or other identifier of each communications technology and shall obtain the written
approval of the Executive Director for each communications technology. The Executive Director
may condition the approval in any manner the Executive Director considers appropriate.
(b) Before a book accepts any wagering communications, the book must obtain the written
approval of the Executive Director to accept such wagering communications and wagering
instructions, and thereafter use only the communications technology approved for that purpose.
The book must obtain written permission from the Executive Director by July 1st of each
calendar year to continue using the communications technology.
(c) As a condition to the granting of the privilege of having communications technology upon the
licensed premises, the book shall be deemed to have consented to the authority of the Executive
Director to require the immediate removal of any communications technology from the licensed
premises at any time without prior notice of hearing. After any such removal, the book may
request a hearing as to whether or not circumstances may warrant the permanent revocation of
the privilege of having communications technology upon the premises.

 (d) Upon the request of the commission, a book shall provide a written consent for the
commission to examine and copy the records of any telephone, telegraph, or other
communications company or utility that pertain to the operation of the book.
Source: Miss. Code Ann. § 75-76-89.

Rule 3.15 Sports Pool or Race Book Wagering by Electronic Means
(a) Notwithstanding any other provision of these regulations to the contrary, the Executive
Director may authorize electronic wagering to be conducted within an approved casino and hotel
facility on mobile devices as approved by the Executive Director.
(b) Approved mobile gaming requires, at a minimum, the following:
1. The player shall establish a wagering account through the property where mobile
gaming will be conducted, and funds may only be deposited into the wagering
account while the player is at the property where gaming is being conducted;
2. Wagers shall only be placed within a facility approved by the Executive Director for
mobile gaming; and
3. The Executive Director authorizes the device application for mobile gaming; provided
that the Executive Director may establish any additional or more stringent licensing
and other regulatory requirements necessary for the proper implementation and
conduct of mobile gaming as authorized herein.
(c) For the purposes of this provision, the approved facility shall include any area located within
the property boundaries of the casino hotel facility that the Executive Director determines is legal
for gaming. This shall not include parking garages or parking areas of a casino hotel facility.
(d) The Executive Director shall ascertain and ensure, pursuant to rules and regulations issued by
the commission to implement mobile gaming pursuant to this provision, that mobile gaming shall
not extend outside of the property boundaries of the casino hotel facility authorized for gaming.
Source: Miss. Code Ann. §§ 75-76-89, 75-76-89, and 97-33-1.

Rule 3.16 Required Personnel; Records and Forms
(a) Each book shall employ or engage the services of a sports wagering manager, or similar
employee, with experience and expertise in the operations of a sports book.
(b) Books shall create and maintain the records and reports required by this regulation in such
manner and using such forms as the Executive Director may require or approve. The Executive
Director may require books to create and maintain such other records and reports as are
necessary or convenient for strict regulation of books. Except as otherwise provided in this
regulation, books shall preserve the records required by this regulation for at least 3 years after
they are made. The commission may at any time examine and copy the records of any book.
Each book shall comply with all other applicable regulations of the commission to the extent not
in conflict with this regulation.
Source: Miss. Code Ann. §§ 75-76-89 and 75-76-33.

 Rule 3.17 Accounting
(a) Each licensee shall prepare and maintain in a manner suitable to the commission, complete
and accurate accounting records which includes the amount wagered at each book, the gross
revenue generated from wagers, and federal excise taxes paid.
(b) The gross gaming revenue received by a licensee from sports wagering shall be calculated as
the amount wagered minus the winnings returned to players on those wagers (before paying
taxes and operating costs). Gross gaming revenue from sports wagering shall be added to gross
gaming revenue from other gaming operations for taxation purposes.
Source: Miss. Code Ann. §§ 75-76-89, 75-76-45, 75-76-47, and 75-76-49

Rule 3.18 Global Risk Management
(a) A book engaging in global risk management may provide direction, management,
consultation, and/or instruction to the operator of a wagering pool located in a permissible
jurisdiction concerning:
1. The management of risks associated with a wagering pool for a race or sporting event
or any other event for which the wagering pool is permitted to accept wagers;
2. The determination of where lines, point spreads, odds, or other activity relating to
betting or wagering are initially set and the determination of whether to change such
lines, point spreads, odds, or other activity relating to betting or wagering;
3. Whether or not to accept or reject bets or wagers, to pool bets or wagers, or to lay off
bets or wagers;
4. The use, transmittal, and accumulation of information and data for the purpose of
providing global risk management; and
5. Any other activity associated with a wagering pool if approved in writing by the
Executive Director prior to a book commencing direction, management, consultation,
and/or instruction concerning the activity.
(b) A book which intends to provide global risk management shall:
1. Enter into a written agreement to provide global risk management with any operator
of a wagering pool to which the book proposes to provide global risk management. A
copy of such executed agreement with an operator of a wagering pool located outside
of Mississippi shall be provided to the Executive Director no later than the date on
which the book commences global risk management for the operator of the wagering
pool;
2. Provide details to the Executive Director regarding any permissible jurisdiction other
than Mississippi where the book intends to provide global risk management no later
than the date on which the book commences global risk management in such
permissible jurisdiction;
3. No later than the date on which a book commences global risk management, submit
the book’s systems of accounting and internal control utilized for global risk

 management to the Executive Director. Such systems must include provisions for
complying with all federal laws and regulations; and
4. Provide such other information as the Executive Director may require concerning
global risk management.
(c) In addition to the requirements contained in subsection (b) of this section, at least 30 days
prior to providing global risk management to a Mississippi licensee, a book shall submit to the
Executive Director the written agreement for the global risk management provided to the
Mississippi licensee. The Executive Director may object in writing to such agreements in the
Executive Director’s sole and absolute discretion. If the Executive Director objects to an
agreement, the book shall not provide global risk management to the Mississippi licensee until
the book has resubmitted the agreement to the Executive Director, and the Executive Director
has indicated in writing that he does not object to the resubmitted agreement.
Source: Miss. Code Ann. §§ 75-76-89, 75-76-103, 75-76-275.

Rule 3.19 Sports Integrity
(a) Licensees shall adopt approved internal controls to identify suspicious wagers which may
indicate cheating, manipulation, interference with the regular conduct of sport, or violations of
the integrity of any sport on which wagers were made.
(b) Licensees shall file as soon as reasonably possible, but in no case more than twelve (12)
hours, an integrity alert report detailing the suspicious activity to the Executive Director, or his
designee, on forms provided by the Mississippi Gaming Commission.
(c) If the Executive Director deems the threat credible, he may send the alert to other licensees
and may suspend betting or require that wagers be voided on the event(s).
(d) If a Licensee receives notice of suspicious activity at another property, they must respond
within twelve (12) hours to confirm or deny similar betting trends and activity.
(e) In the event of generating or receiving an alert, the licensees affected shall maintain all
relevant information regarding the bet and the bettor.
(f) Information contained in alerts may be shared with law enforcement, sports leagues, or other
entities as deemed necessary by the Executive Director to maintain the integrity of wagering in
Mississippi.
(g) The Executive Director may impose any additional conditions reasonably necessary on a
licensee to address risks to the integrity of sport and sports betting.
Source: Miss. Code Ann. §§ 75-76-3, 75-76-89 and 75-76-103

 Part 9 Chapter 4: PARI-MUTUEL WAGERING
Rule 4.1 Policy
(a) It is the policy of the Commission that pari-mutuel betting on sporting events is materially
different from other types of gaming and that the public health, safety, morals, good order and
general welfare of the inhabitants of the State of Mississippi require stringent regulation of parimutuel wagering; accordingly, licensees operating pari-mutuel wagering facilities on sporting
events and races are required to comply with the following regulation in addition to the previous
regulations of Part 9, and to any regulation applicable to gaming licenses in general.
Source: Miss. Code Ann. §§ 75-76-5, 75-76-55, and 75-76-89.
Rule 4.2 Definitions
(a) “Breakage” means odd cents over a multiple of 10 cents arising from the computation of odds
and payouts on amounts wagered on a simulcast horse race, as determined by the law governing
the sending track.
(b) “Casino simulcasting” means the simultaneous transmission by picture of running or harness
horse races conducted at racetracks to casino licensees and pari-mutuel wagering at Race books
operated by casino licensees on the results of those races.
(c) “Entrant” means a participant in a race, sporting event or contest upon which a wager may be
placed as to the participants’ finishing position in the event.
(d) “Entry” means two (2) or more entrants competing in a given event and coupled because of
common ties.
(e) “Event” means an individual race, game or contest wherein pari-mutuel wagering is
conducted upon the competing entrants.
(f) “Field” means all the entrants in an event whose assigned numerical designation exceeds one
less than the numbering capacity of the post positions on the tote board.
(g) “Gross pool” means the total amount of money wagered on the outcome of a particular event
without any deduction therefrom.
(h) “Licensee” means as used herein, a person to whom a pari-mutuel wagering license has been
issued by the Mississippi gaming commission.
(i) “Out-of-State sending track” means a racetrack in a jurisdiction other than the State of
Mississippi which is equipped to conduct casino simulcasting and the operator of which is
lawfully permitted to conduct a horse race and to provide simulcast horse races to a casino
licensee.
(j) “Pari-mutuel” means a system of wagering on a race or sporting event whereby the winners
divide the total amount bet, after deducting commission, fees, and taxes, in proportion to the
amount individually wagered.
(k) "Pari-mutuel machine" means a mechanical, electrical or other device which is connected to a
totalisator and which generates pari-mutuel tickets and credit vouchers, reads pari-mutuel tickets

 and receives from the totalisator the amount to be paid for winning, cancelled or refunded parimutuel tickets, and reads credit vouchers and calculates the amount to be paid therefor.
(l) "Pari-mutuel ticket" means a ticket issued by a pari-mutuel machine or a self-service parimutuel machine which represents a wager on a simulcast horse race.
(m) "Simulcast horse race" means a running or harness horse race conducted at a racetrack which
is simultaneously transmitted by picture to a casino licensee.
(n) “Totalisator” means a computer which, among other things, directly or indirectly through one
or more other totalisators, receives pari-mutuel wagering information, calculates payoffs for
winning pari-mutuel tickets, generates reports with respect to such information, and
automatically ceases wagering, in accordance with internal controls, in the event that the
transmission of data from a sending track has been interrupted.
(o) “Win, place, show” refers to the entrants respectively placing first, second and third in the
outcome of an event; also refers to the respective wagers or pools.
Source: Miss. Code Ann. §§ 75-76-5, 75-76-55, and 75-76-89.
Rule 4.3 Simulcasting
(a) A casino licensee may, with approval from the Executive Director and subject to all
applicable state and federal statutes and regulations, conduct casino simulcasting on races from
an out-of-State sending track which has been approved by the applicable racing regulatory body
of those states to participate in casino simulcasting.
(b) A sending track which transmits any race to a casino simulcasting facility in this state shall
offer to transmit such races to all casino simulcasting facilities in this state on the same terms.
(c) Agreements for casino simulcasting between a casino licensee and a sending track shall be in
writing and shall be filed with the Executive Director. Such agreements may be negotiated on
behalf of casino licensees by an entity jointly established by casino licensees.
(d) Every agreement between a casino licensee and a sending track shall define, and provide for
the distribution of, outstanding pari-mutuel tickets, and define, and provide for the allocation of
losses in the event of, a minus pari-mutuel pool. Every such agreement shall also provide for
manual merging in the event of a systems or communications failure and shall further set forth a
procedure, acceptable to the Executive Director, which shall be followed in the event that manual
merging is not possible.
(e) Except as otherwise provided, sums wagered in a casino simulcasting facility on horse races
at an out-of-State sending track shall be combined with comparable pari-mutuel pools at the outof-State sending track, and the types of wagering, takeout, distribution of winnings, rules of
racing and percentage of deposits remaining undistributed from pari-mutuel pools after payment
is made to winning ticket holders shall be determined in accordance with the law or policy
applicable to the out-of-State sending track.
(f) All manufacturers, suppliers and repairers of simulcast wagering equipment, including
totalisators, pari-mutuel machines, self-service pari-mutuel machines and credit voucher
machines, to casino licensees shall be licensed in accordance with the provisions of the Gaming
Control Act and the Mississippi Gaming Commission regulations.
Source: Miss. Code Ann. § 75-76-89.

 Rule 4.4 Commissions and taxes
(a) A licensee shall be entitled to deduct from a gross pool a commission not to exceed 13
percent of the pool. Applicable gaming taxes shall be applied to the commission deducted. The
tax due shall not be reduced by minus pools or otherwise.
Source: Miss. Code Ann. §§ 75-76-89 and 75-76-177.
Rule 4.5 Accounting
(a) Each licensee shall prepare and maintain in a manner suitable to the commission, complete
and accurate accounting records, information and data which shall be generated by an approved
computer system and which reflects the following on a daily basis for each event upon which
pari-mutuel wagering was held:
1. Gross amount wagered on each event;
2. Gross and net amounts of each pool;
3. Commissions deducted;
4. Tax and breakage on each pool;
5. Number and value of tickets sold on each pool;
6. Final odds;
7. Payoff prices; and
8. The amount paid on all winning pari-mutuel tickets.
(b) A daily reconciliation of all cash received and paid on each pool of each event shall be
recorded along with the cash count of the money room.
(c) The gross revenue received by a licensee from pari-mutuel wagering shall be calculated and
added to gross gaming revenue from other gaming operations for taxation purposes. Gross
revenue includes the amount of the commission received by a licensee that is deducted from
pari-mutuel wagering, plus breakage and the face amount of unpaid winning tickets that remain
unpaid for a period specified by the Mississippi Gaming Commission
Source: Miss. Code Ann. §§ 75-76-45, 75-76-49 and 75-76-89.

Rule 4.6 Operation of pari-mutuel facilities
(a) The pari-mutuel operation shall be conducted by the licensee under the control and
supervision of a mutuel manager who, along with all ticket sellers, cashiers, and money counters,
shall be an employee of the licensee. A pari-mutuel operation shall be conducted in an area of
the licensee’s premises authorized for gaming and approved in advance by the Executive
Director.
(b) Should any portion of the mutuel operation be subcontracted to any person or entity other
than the licensee, such arrangement shall first be approved by the Executive Director which may
require such person or entity or their employees to be licensed.

 (c) All patron complaints made on property must be registered at an information window; a
written report as to the substance and disposition of the complaint shall be made, and copy
thereof delivered to the Commission as soon as reasonably practicable.
(d) The general operation of the pari-mutuel shall be directed by a mutuel manager, who also
may serve as a licensee’s sports book manager, who shall have extensive experience in the
operation of pari-mutuel wagering.
(e) Total responsibility shall rest with the mutuel manager for:
1. The entire operation of pari-mutuel wagering in accordance with this regulation;
2. The correct computation of pools, odds, breakage, payouts, commissions, and taxes;
and
3. The conduct of all persons directly or indirectly employed in the mutuel department.
(f) Any emergency arising from the operation of the pari-mutuel, not covered by this regulation
and requiring immediate action, shall be handled by the mutuel manager who shall make the
necessary decisions and render a report to the commission within 24 hours.
Source: Miss. Code Ann. § 75-76-89.

Rule 4.7 Computation Equipment
(a) An electronic totalisator shall be used for each event upon which pari-mutuel wagering is
conducted, unless written consent is given by the commission to use different equipment or
methods. The equipment must automatically: register the total amount wagered in each mutuel
pool; the total amount wagered on each participant in a game or race for win, place and show;
the total amount wagered on each combination in a daily double, quinella or exacta, and shall
print and issue a ticket representing each wager comprising each required total.
(b) A license may not be issued until such tests as required and performed by the commission
have been made and the equipment conforms to the requirements of these regulations, the
commission, and any other applicable governing body of the pari-mutuel wagering that is to be
conducted.
(c) The licensee may be required to conduct such test as the commission may prescribe from
time to time upon totalisators and ancillary equipment.
(d) Failure of the totalisator to meet the requirements as established by these regulations and the
commission shall be grounds for ordering the suspension of pari-mutuel wagering until such time
as the deficiencies have been corrected.
(e) The totalisator shall calculate the total amounts in each pool and the amounts wagered on
each entrant or combination from time to time as wagering progresses. Operated in connection
with the totalisator shall be one or more boards prominently displaying to the public the winning
odds on each entrant or combination during the progress of wagering at intervals of not more
than 90 seconds between each complete change.
(f) The totalisator shall be designed so that all ticket machines shall automatically lock and close
upon the activation of the off bell which must be activated no later than the start of the event. In
no case shall the machines be opened until after a declaration that the results of the event are
official.
(g) A report of any faulty operation of the totalisator or tote board shall be filed with the
commission within 24 hours following the malfunction.

 (h) Whenever the totalisator mechanism fails and is obviously unreliable as to the amounts
wagered, all figures on the tote board so affected shall be removed immediately, and the payoff
shall be compiled on the sum wagered in each pool as shown by the recapitulation of the sales
registered by each individual ticket issuing machines. If an individual ticket issuing machine fails
and a computer system is being employed, then the figures as stored in the computer shall be
used to calculate the payoff. If the type of wagering equipment used renders this recapitulation
impossible, all moneys wagered on the sporting event shall be refunded.
(i) If payoff prices are computed manually, before posting the payoff prices of any pool for any
event, each of the calculating sheets of such event shall be proved by the calculators and the
winners verified. Such proof shall show payouts, breakage, and commission and, when totaled
together, must equal the gross pool. All payslips must be checked with the calculating sheets as
to winners and prices before being issued to cashiers, and all board prices shall be rechecked
with a calculator before being released to the public. The above shall not apply if a computer
system is used for the purposes of calculating payoffs.
(j) If manual calculation of approximate odds is used, a complete and detailed handwritten record
of each event shall be kept containing:
1. Each change in odds;
2. The percentage figures on the final reading; and
3. The actual possible payoff on each entrant.
(k) Such records shall be retained for a period of 3 years.
Source: Miss. Code Ann. § 75-76-89.

Rule 4.8 Wagers
(a) All pari-mutuel wagers shall be made only in cash, chips or tokens of the licensee and must
be consummated on the licensed premises.
(b) No pari-mutuel ticket shall be sold to, or cashed for, a person under 21 years of age.
(c) Resale of pari-mutuel tickets between individuals is prohibited and constitutes grounds for
ejection from the premises wherein pari-mutuel wagering is conducted.
(d) Pari-mutuel tickets shall evidence or contain:
1. A designation for each race, game or event;
2. Entrant or player number;
3. Race or game number;
4. Date; and
5. Amount wagered.
(e) Pari-mutuel tickets shall be sold only through designated ticket windows prominently
displaying the denomination and type of tickets sold or through approved self-service Parimutuel machines or other approved electronic method.
(f) When two or more entrants in an event are coupled on the same mutuel ticket, there shall be
no refund unless all of the entrants so coupled are cancelled before the event begins.
(g) When no more than five entrants start an event, show wagering on the event may be deleted
or cancelled.
(h) When no more than four entrants start an event, both place and show wagering on the event
may be deleted or cancelled.

 (i) Wagering on an event may be prohibited when less than three entrants start an event and both
entrants are coupled in an entry.
(j) A refund shall be made of wagers placed on an entrant scratched before the betting has closed.
Source: Miss. Code Ann. § 75-76-89.

Rule 4.9 Wagering, Computations and Payoffs
(a) Sums wagered at a casino simulcasting facility on horse races at an out-of-State sending track
shall be combined with comparable pari-mutuel pools at the out-of-State sending track, and the
types of wagering, takeout, distribution of winnings, rules of racing and percentage of deposits
remaining undistributed from pari-mutuel pools after payment is made to winning ticket holders
shall be determined in accordance with the law or policy applicable to the out-of-State sending
track.
(b) Prior to the opening of wagering on a simulcast horse race, a sending track shall transmit a
pari-mutuel pool definition to a casino simulcasting facility. Upon receipt of the pool definition,
pari-mutuel machines at a casino simulcasting facility may be opened for wagering.
(c) A sending track shall at all times inform a casino simulcasting facility of scratches and pool
change information, and any scratch from a simulcast horse race after wagering has commenced
shall be verified immediately from the sending track to the casino simulcasting facility.
(d) All pari-mutuel machines in a casino simulcasting facility shall be locked at off-time.
(e) No ticket may be issued after the totalisator has been locked or wagering has ceased,
whichever occurs first.
(f) Prior to the opening of wagering on any simulcast horse race, an operator must clearly publish
rules governing cancellation of pari-mutuel tickets, refunds and payouts on races, including win,
place and show pools, quinellas, exactas, daily doubles, or any other wagering options offered by
the operator.
(g) A casino licensee shall prominently display in its casino simulcasting area the approximate
odds for each horse in a simulcast horse race for the purpose of informing patrons of the actual
wagering on each horse.
Source: Miss. Code Ann. § 75-76-89.

Rule 4.10 Payment on wagers
(a) Payment of wagers will be made only on presentation of appropriate pari-mutuel tickets. Any
claim by a bettor that a wrong ticket has been delivered to him at the mutuel ticket window must
be made before leaving the window, and thereafter no such claim may be considered.
(b) A licensee shall cash all valid unmutilated winning tickets when such tickets are presented
for payment during the course of the day when sold and for the period of 30 days thereafter.
Subsequent thereto, the licensee shall have no liability relating to such tickets, providing the
premises are conspicuously posted with signs stating that winning tickets must be presented for
payment within 30 days from date of issuance, and that each ticket issue shall also bear a similar
notation

 (c) The licensee shall have no obligation or liability for tickets thrown away, lost, changed,
destroyed, or mutilated beyond identification. In the case of mutilated tickets when the portions
of the tickets presented are sufficient to definitely identify the ticket as a winning ticket, the
licensee may accept the mutilated ticket and make payment without the necessity of the ticket
holder submitting a claim to the commission.
(d) In the event of a dispute over the validity of a ticket, the licensee may accept from the holder
of such ticket a written and verified claim to be filed by the licensee with the commission, and
the commission will render a decision as to payment.
(e) Every licensee shall carry on its books an account which shows the total payoff amount of
outstanding unredeemed mutuel tickets representing winning tickets not presented for payment.
(f) A payoff shall not be less than $1.10 for each $1.00 wagered; however, the tote boards shall
indicate the amount due on each $2.00 winning ticket.
(g) The entire loss resulting from a minus pool shall be borne by the licensee.
(h) Any error made in posting on the tote board of the payoff prices shall be promptly corrected,
and the public immediately advised of the correction by announcement over a public address
system.
(i) If an error occurs in payment upon tickets cashed or entitled to be cashed, and as a result the
pool involved is not correctly distributed among the winning ticket holders, the following shall
apply:
1. The licensee shall bear the cost of any overpayment.
2. In the event of under-payment:
i. The licensee shall accept timely claims, pay each claim, or a part thereof,
which it determines to be valid; notice shall be given to any claimant whose
claim is rejected.
ii. Any person whose claim is rejected by the licensee may, within 30 days from
the date notice of rejection is received, request the commission to determine
the validity of the claim. The failure to file such request with the commission
within 30 days shall constitute a waiver of the claim, provided the claimant
has received notice of a right of appeal to the commission.
iii. A hearing before the commission shall be held on each claim timely filed, and
the commission may determine a claim to be valid, in whole or in part, and
thereafter order the licensee to make payment accordingly.
iv. Claims not filed with the licensee within 30 days inclusive of the date on
which the under-payment was discovered shall be deemed waived, and the
licensee shall have no further liability therefor.
Source: Miss. Code Ann. § 75-76-89.