In this subchapter:
(1) “Unit” means two or more licensed authorized organizations that conduct bingo at the same location joining together to share revenues, authorized expenses, and inventory related to bingo operations.
(2) “Unit accounting” means a method by which licensed authorized organizations that are members of a unit account for the sharing of revenues, authorized expenses, and inventory related to bingo operations.
(3) “Unit accounting agreement” means a written agreement by all the licensed authorized organizations that are members of a unit that contains, at a minimum:
(A) the taxpayer name and number of each licensed authorized organization that is a member of the unit;
(B) the method by which the net proceeds of the bingo operations of the unit will be apportioned among the members of the unit;
(C) the name of the unit manager or designated agent of the unit; and
(D) the methods by which the unit may be dissolved and by which one or more members of the unit may withdraw from participation in the unit, including the distribution of funds, records, and inventory and the allocation of authorized expenses and liabilities on dissolution or withdrawal of one or more members of the unit.
(4) “Unit manager” means an individual who is responsible for the revenues, authorized expenses, and inventory of a unit.