5.12.240 Definitions.

The words and phrases used in the cardroom tax provisions shall have the meaning prescribed to them in this section unless they are specifically defined in these cardroom tax provisions or unless the context clearly requires to the contrary:

"Cardroom establishment" means and includes any building, structure, place or location wherein cardroom activities take place pursuant to this chapter of the American Canyon Municipal Code.

"Cardroom event" means any card games, cardroom activities or cardroom tournaments permitted by this chapter and/or the California Business and Professions Code Section 19800 et seq., and the State of California Department of Justice Division of Gambling Control.

"Gross receipts tax" or "tax" means a tax on a cardroom's gross revenues for each quarter, beginning January 1, 2013.

"Gross revenues" means the definition of "gross table gaming revenue" as reported to the California Gambling Control Commission and the California Department of Justice Bureau of Gaming Control.

"Permittee" means a person who has been issued a cardroom permit under this chapter.