The tax on table game revenue shall be payable to the Commission within 2 business days, with the exception of Maryland State holidays, and must be based upon the gross table game revenue derived during a gaming day reported in the manner prescribed by the Commission. Gross table game revenue includes the following: The net revenue from all banking table games; The net revenue from nonbanking table games; and The net revenue from contests or tournaments. Net revenue from banking table games must be the sum of the net revenue determined for each banking table game individually. The net revenue for an individual banking table game must be equal to the total of §D(1)—(3) of this regulation, minus the total of §D(4)—(6) of this regulation: The ending inventory of value chips, coins and plaques at the gaming table as reported on the Table Inventory Slip for a table game that remained open for gaming activity when the table was being dropped at the end of the gaming day or the Table Inventory Slip for a table game that was closed prior to the end of the gaming day; The sum of all Credit Slips for the gaming table for that gaming day; The total of the currency, promotional instruments, and counter checks collected from the drop box for that gaming table; The inventory of value chips, coins, and plaques at the gaming table as reported on the Table Inventory Slip for a table game that remained open for gaming activity when the table was being dropped at the end of the previous gaming day or the Table Inventory Slip for a table game that was opened during the gaming day; The sum of all Fill Slips and payments for counter checks and markers made at the table for the gaming table for that gaming day; and The sum of all promotional instruments that are allowed to be excluded from taxable proceeds under COMAR 36.03.10.36. Net revenue from a nonbanking table game shall be the sum of the net revenue determined for each nonbanking table game individually, and the net revenue for an individual nonbanking table game shall be equal to the poker rake. Net revenue from an electronic wagering system shall be determined through the Commission’s central monitor and control system. Net revenue from any contest or tournament shall be the sum of the net revenue determined for each contest or tournament individually. The net revenue for an individual contest or tournament must be equal to the sum of all entry fees, buy-ins, re-buy-ins and administrative fees imposed by the facility operator on the contest or tournament participants, minus: The cash paid by the facility operator to the contest or tournament winners as prizes; and The actual cost paid by the facility operator for noncash prizes awarded to the contest or tournament winners. If the net revenue from a contest or tournament results in a loss, that loss may not offset the net revenue from another contest or tournament and may not be deducted from the calculation of gross table game revenue. Gross table game revenue may not include: Counterfeit cash or counterfeit value chips; Coins or currency of other countries that is not readily convertible to cash; or Cash taken in a fraudulent act for which the facility operator is not reimbursed.