Therefore, I believe that sports betting winnings should be classified as active income, similar to trading or commerce, which involve both risks and the potential for profit or loss, like in any business.
I don't consider sports betting as passive income. Passive income is something in which you have a basically guaranteed financial return according to the activity you exercise.
Gambling games and sports betting always have the risk of losing. You should always look for strategies and, in the case of sports trading, always analyze the sports scenario and data about the sport in question.
One thing that differentiates passive income from betting is that the luck factor is very present in betting. You can win a lot in betting if you double your bet, but the player must be willing to bet more and be aware that they run the risk of losing their bankroll until that happens, unlike investments such as stock dividends or any other income such as rent etc.