to ensure, to a reasonable degree of certainty, that all Federal and State taxes relating to the placement of a bet or wager are collected from or reported by the person placing such bet or wager, as required by law, at the time of any payment of the proceeds of such bet or wager. (6) Mandatory collection or reporting of taxes on operator of gaming facility Appropriate mechanisms to ensure that— (A) all Federal and State taxes relating to the operation of a gaming facility are collected or reported, as required by law