(a) (1) Except as provided in paragraphs (2) and (3) of this subsection, all proceeds from the operation of video lottery terminals and table games shall be electronically transferred daily into the State Lottery Fund established under Subtitle 1 of this title and distributed as provided under § 9-1A-27 of this subtitle.

(2) The requirement under paragraph (1) of this subsection does not apply on a day when State government is closed.

(3) The amount from the proceeds of video lottery terminals to be paid to video lottery operation licensees under § 9-1A-27(a)(2), (7), and (8), (b), and (c)(1)(ii) and (2) of this subtitle shall be retained by the licensee.

(b) (1) The Commission shall account to the Comptroller for all of the revenue under this subtitle.

(2) The proceeds from video lottery terminals and table games shall be under the control of the Comptroller and, except as provided in subsections (c) and (d) of this section, shall be distributed as provided under § 9-1A-27 of this subtitle.

(c) A jackpot won at a video lottery terminal that is not claimed by the winner within 182 days after the jackpot is won shall:

(1) become the property of the State; and

(2) be distributed as follows:

(i) 2.5% to the Small, Minority, and Women-Owned Businesses Account established under § 5-1501 of the Economic Development Article;

(ii) 9.5% in local impact grants, in accordance with § 9-1A-31 of this subtitle;

(iii) 10% to the Purse Dedication Account established under § 9-1A-28 of this subtitle;

(iv) 1.5% to the Racetrack Facility Renewal Account established under § 9-1A-29 of this subtitle; and

(v) the remainder to the Education Trust Fund established under § 9-1A-30 of this subtitle.

(d) The admissions and amusement tax may not be imposed on any proceeds from the operation of video lottery terminals and table games.

(e) The Commission shall adopt regulations that allow a video lottery operation licensee to reduce the amount of proceeds when a video lottery operation licensee returns to successful players more than the amount of money bet through video lottery terminals or table games on a given day that are consistent with § 9-1A-01(u) of this subtitle.