I classify wet chips as coming from casinos where transportation is the main income for the company and the casino is secondary entertainment. This would include cruise ships and lines as well as ferry lines. I lump day cruisers and riverboats with land based casinos and list their location as their home port. In Illinois where I live the riverboats no longer sail and some have been replaced with fixed barges that look like buildings. If you did not know there is water underneath them you would swear they are land based.