as a gaming sponsor. (b) Chance Defined For purposes of this section, the term chance means a lottery ticket, a raffle ticket, chips, other tokens, a bet or bets placed, a wager or wagers placed, or any similar device where the purchase of the right gives rise to an obligation by the gaming sponsor to pay upon the occurrence of— (1) a random or unpredictable event, or (2) an event over which neither the gaming sponsor nor the person purchasing the chance has control over the outcome. (c) Chances Not Taxable Property or Service Notwithstanding any other provision in this subtitle, a chance is not taxable property or services for purposes of section 101. (d) Tax on Gaming Services Imposed A 23-percent tax is hereby imposed on the taxable gaming services of a gaming sponsor. This tax shall be paid and remitted by the gaming sponsor. The tax shall be remitted by the 15th day of each month with respect to taxable gaming services during the previous calendar month. (e) Taxable Gaming Services Defined For purposes of this section, the term taxable gaming services means— (1) gross receipts of the gaming sponsor from the sale of chances, minus (2) the sum of— (A) total gaming payoffs to chance purchasers (or their designees), and (B) gaming specific taxes (other than the tax imposed by this section) imposed by the Federal, State, or local government. 703. Government purchases (a) Government Purchases (1) Purchases by the federal government Purchases by the Federal Government of taxable property and services shall be subject to the tax imposed by section 101. (2) Purchase by state governments and their political subdivisions Purchases by State governments and their political subdivisions of taxable property and services shall be subject to the tax imposed by section 101. (b) Cross References For purchases by government enterprises see section 704. 704. Government enterprises (a) Government Enterprises To Collect and Remit Taxes on Sales Nothing in this subtitle shall be construed to exempt any Federal, State, or local