# COMAR 36.10.13.08: COMAR 36.10.13.08. Complimentary Services > Maryland · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_08 ## Section - **Citation:** COMAR 36.10.13.08 - **Heading:** COMAR 36.10.13.08. Complimentary Services - **Jurisdiction:** Maryland - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Code of Maryland Regulations / Title 36 MARYLAND STATE LOTTERY AND GAMING CONTROL AGENCY / Subtitle 10 SPORTS WAGERING PROVISIONS / Chapter 13 Sports Wagering Licensee Minimum Internal Control Standards / COMAR 36.10.13.08 ## Text A. Requirements. (1) A sports wagering licensee shall be under the authority of the County Alcoholic Beverages Licensing Authority for the county in which the facility is located with regard to the sale to individuals of food and alcoholic beverages. (2) Except as provided in this section, a sports wagering licensee may not provide food or alcoholic beverages to individuals at no cost. (3) Food or alcoholic beverages offered by a sports wagering licensee for sale to individuals may be offered only at prices that are determined by the County Alcoholic Beverages Licensing Authority to be commensurate with the price of similar types of food and alcoholic beverages at restaurants in the county in which the facility is located. (4) A sports wagering licensee may provide food at no cost to individuals to the same extent allowed under Alcoholic Beverages Article §5-303, Annotated Code of Maryland , for a person engaged in the sale or barter of spirituous, malt, or intoxicating liquors and licensed in Maryland. B. A sports wagering licensee shall develop, maintain, and implement adequate written internal controls over the authorization and provision of complimentary services. C. A sports wagering licensee shall at all times make available to the Commission the internal controls required under §B of this regulation but is not required to include them in the system of internal controls submitted to the Commission for approval under Regulation .05 of this chapter . D. A sports wagering licensee shall collect and retain data pertaining to the cost of, and number of individuals provided with, each category of complimentary services. E. Report. (1) A sports wagering licensee shall submit to the Commission a quarterly report summarizing complimentary services provided during the reporting period. (2) The report shall include calendar year-to-date totals of complimentary services provided. (3) The report shall be submitted: (a) On or before the 15th day of the month following the end of each quarter; or f complimentary services. E. Report. (1) A sports wagering licensee shall submit to the Commission a quarterly report summarizing complimentary services provided during the reporting period. (2) The report shall include calendar year-to-date totals of complimentary services provided. (3) The report shall be submitted: (a) On or before the 15th day of the month following the end of each quarter; or (b) At the request of the Commission. F. The report required under §E of this regulation shall: (1) Separate complimentary services into the following categories: (a) Rooms; (b) Food and Beverage; (c) Travel; (d) Gifts: (i) Cash; and (ii) Noncash; and (e) Other; and (2) Determine the cost of complimentary services provided to a bettor as follows: (a) Complimentary services offered by a sports wagering licensee in the normal course of business shall be reported at an amount based upon the full retail price normally charged for the service by the sports wagering licensee; (b) Complimentary services not offered for sale by the sports wagering licensee in the normal course of business but provided directly by the sports wagering licensee to the bettor shall be reported at an amount based upon the actual cost to the sports wagering licensee of providing the service; (c) Complimentary services provided directly or indirectly on behalf of a sports wagering licensee by a third party not related to the sports wagering licensee shall be reported at an amount based upon the actual cost to the sports wagering licensee of having the third party provide the service; and d at an amount based upon the actual cost to the sports wagering licensee of providing the service; (c) Complimentary services provided directly or indirectly on behalf of a sports wagering licensee by a third party not related to the sports wagering licensee shall be reported at an amount based upon the actual cost to the sports wagering licensee of having the third party provide the service; and (d) Complimentary services provided directly or indirectly on behalf of a sports wagering licensee by a third party related to the sports wagering licensee shall be reported at an amount based upon the actual cost to the third party of providing the service. G. A sports wagering licensee shall submit to the Commission a report identifying a bettor who, together with guests, received $5,000 or more in complimentary services within a period of 5 consecutive days. H. The report required by §G of this regulation shall: (1) State the reason complimentary services were provided; (2) Include the bettor’s rating in the sports wagering licensee’s bettor rating system at the time the complimentary services were provided; (3) Disclose the total amount, including year-to-date totals, provided in complimentary services separated into the following categories: (a) Rooms; (b) Food and beverage; (c) Travel; (d) Gifts: (i) Cash; and (ii) Noncash; and (e) Other; and (4) Be submitted: (a) At least quarterly, by the 15th day of the month following the end of each quarter; or (b) At the request of the Commission. Cross References 36.10.06.11D(3)(a) 36.10.06.11D(3)(b) 36.10.13.01E(3) 36.10.13.29D ## Nearby sections - [COMAR 36.10.13.01 COMAR 36.10.13.01. Accounting Records](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_01.md) - [COMAR 36.10.13.02 COMAR 36.10.13.02. Forms and Documents](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_02.md) - [COMAR 36.10.13.03 COMAR 36.10.13.03. Content of Internal Controls](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_03.md) - [COMAR 36.10.13.04 COMAR 36.10.13.04. Review of Internal Controls](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_04.md) - [COMAR 36.10.13.05 COMAR 36.10.13.05. Standard Financial and Statistical Reports](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_05.md) - [COMAR 36.10.13.06 COMAR 36.10.13.06. Annual Audit and Other Regulatory Reports](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_06.md) - [COMAR 36.10.13.07 COMAR 36.10.13.07. Record Retention](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_07.md) - [COMAR 36.10.13.08 COMAR 36.10.13.08. Complimentary Services](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_08.md) - [COMAR 36.10.13.09 COMAR 36.10.13.09. Table of Organization](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_09.md) - [COMAR 36.10.13.10 COMAR 36.10.13.10. Surveillance System Design Standards for Class A and Class B-1 Sports Wagering Facility Licensees](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_10.md) - [COMAR 36.10.13.11 COMAR 36.10.13.11. Surveillance Department Operating Procedures for Class A and Class B-1 Sports Wagering Facility Licensees](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_11.md) - [COMAR 36.10.13.12 COMAR 36.10.13.12. Surveillance Department Minimum Staffing for Class A and Class B-1 Sports Wagering Facility Licensees](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_12.md) - [COMAR 36.10.13.13 COMAR 36.10.13.13. Surveillance System Design Standards for Class B Sports Wagering Facility Licensees](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_13.md) - [COMAR 36.10.13.14 COMAR 36.10.13.14. Surveillance Department Operating Procedures for Class B Sports Wagering Facility Licensees](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_14.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_36_10_13_08. Check the current official text before relying on it. Not legal advice.