(1) Complimentary services shall be construed as the provision without charge of all or any of the following rooms, food, beverage, travel and other services.
(2) All complimentary services provided by the gaming operator shall be recorded at the full retail value if the service is normally provided by the gaming operator, or cost if the gaming operator pays a third party for providing the service.
(3) A gaming operator shall file a quarterly report with the Board showing, at a minimum, both the dollar amount of and the number of persons provided with each category of complimentary services.
(4) Complimentary services shall, at a minimum, be separated into categories for rooms, food, beverage, travel and other services.