WAGERING ACCOUNTING AND REPORTING
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United States of America Patent
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Issued Date -
Sep 18, 2014
app pub date -
Mar 12, 2013
filing date -
Mar 12, 2013
priority date (Note) -
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Abstract
A computer gaming system receives a specification of rules for revenue recognition, reporting, or allocation of proceeds of gaming activities among a plurality of entities having claims to proceeds in conjunction with bettors of the gaming activity. The specification may have a form that can be specified and/or amended by a human being to describe and reflect changes in inter-jurisdiction tax treaties or compacts, or agreements among commercial operators. During or at conclusion of gaming activities by players through the gaming system, amounts of revenue, tax payable, or tax withholding, relating to the gaming activities are computed from the specification, for a plurality of horizontally-related tax jurisdictions, players and operators of the gaming activity having taxable contacts with the horizontally-related tax jurisdictions. The computation may reflect a tax compact or treaty among the horizontally-related jurisdictions to specify interjurisdictional treatment of the revenue, tax payable, or withholding. Proceeds of the gaming activities of the players are reported and/or allocated to operators and/or jurisdictions as specified by the computation.
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