A tax that is due and payable shall be paid by an applicant or licensee and collected in accordance with State and federal law. For a fee or penalty: The Commission shall issue an invoice or other order to pay; and An applicant or licensee shall remit payment to the Commission within 30 days after the date of the invoice or order to pay. Reconciliation of Proceeds. In reconciling proceeds as described in this section, a facility operator shall account for video lottery terminal proceeds separately from table game proceeds. If a facility operator returns to successful players more than the amount of money bet through video lottery terminal or table game play on a gaming day, the facility operator may subtract the difference between the amount bet and the amount returned to players from its proceeds of up to 7 following gaming days. A facility operator may not subtract losses pursuant to §C(2) of this regulation for more than 7 consecutive gaming days.