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STATE
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CASINO TAX
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USE OF REVENUE
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| Colorado | Casino tax:
- 0.25% tax on $0 - $2 million in adjusted gross proceeds (AGP)
- 2% tax on $2 - $4 million in AGP
- 4% tax on $4 - $5 million in AGP
- 11% tax on $5 - $10 million in AGP
- 16% tax on $10 - $15 million in AGP
- 20% tax on AGP above $15 million
| - 28% to the Colorado Historical Society for historical preservations grants
- 12% to Gilpin and Teller County governments, in proportion to the gaming revenues generated in the respective counties
- 10% to the city governments of Black Hawk, Central City and Cripple Creek in proportion to the gaming revenues generated in each
- 0.2% to the Colorado Travel and Tourism Promotion Fund
- 49.8% to the state general fund, of which the following are designated: 2% to the Municipal Impact Fund for the cities of Woodland Park and Victor; at least 11% to the Local Government Limited Gaming Impact Fund; and an amount to be determined annually to the Colorado Department of Transportation.
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| Connecticut | Casino revenue sharing agreement: two tribal casinos pay a combined total of 25% of their slot machine revenues or $80 million, whichever is greater. | General revenue fund and local governments. |
| Illinois | Riverboat gambling—admissions tax: $4 per person at facilities that admitted 2.3 million or fewer persons in the previous year and $5 per person for larger facilities.
Riverboat gambling—wagering tax:
- 15% of adjusted gross receipts up to and including $25 million
- 27.5% of adjusted gross receipts in excess of $25 million but not exceeding $37.5 million.
- 32.5% of adjusted gross receipts in excess of $37.5 million but not exceeding $50 million.
- 37.5% of adjusted gross receipts in excess of $50 million but not exceeding $75 million.
- 45% of adjusted gross receipts in excess of $75 million but not exceeding $100 million.
- 50% of adjusted gross receipts in excess of $100 million but not exceeding $250 million.
- 70% of adjusted gross receipts in excess of $250 million.
| Local governments and the state education assistance fund.
Each local government that serves as a host community for a casino licensee receives a share of gaming taxes in an amount equal to 5 percent of the adjusted gross revenue and one-half of the admission tax attributable to the licensee within its jurisdiction. |
| Indiana | Riverboat gambling—admissions tax for dockside and cruising boats: $3 per person
Riverboat gambling—wagering tax for dockside boats:
- 15% of the first $25 million of adjusted gross receipts
- 20% of adjusted gross receipts in excess of $25 million but not exceeding $50 million
- 25% of adjusted gross receipts in excess of $50 million but not exceeding $75 million
- 30% of adjusted gross receipts in excess of $75 million but not exceeding $150 million
- 35% of all adjusted gross receipts in excess of $150 million
Riverboat gambling—wagering tax for cruising boats:
- 22.5% of adjusted gross receipts
| Admissions tax:
- $1 to the city where the riverboat is docked
- $1 to the county where the riverboat is docked
- $0.10 to the county tourism promotion fund
- $0.15 to the state fair commission
- $0.10 to the division of mental health
- $0.65 to the state horse racing commission.
- Riverboats operating on Patoka Lake have separate revenue distribution provisions.
Wagering tax:
- 25% to the riverboats’ home cities and counties, up to $33 million (the total local distribution level for 2002)
- 75% to the property tax replacement fund and the Build Indiana Fund lottery and gaming surplus account.
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| Iowa | Excursion boat gambling—admission fee: The state imposes an admissions tax of $0.50 and cities and counties are each authorized to impose an admissions tax of $0.50.
Excursion boat gambling—wagering tax:
- 5% on the first $1 million of adjusted gross receipts
- 10% on the next $2 million of adjusted gross receipts
- 20% on remaining adjusted gross receipts for riverboats
| - One-half of one percent (0.005%) of adjusted gross receipts to the city from which the gambling excursion originated
- Another one-half of one percent (0.005%) to the county in which the gambling excursion originated
- 0.003% to the Gamblers Assistance Fund
- The remainder goes to the state general fund
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| Louisiana | Riverboat gaming—wagering tax:
- Shreveport-based boats are phasing from 18.5% up to 21.5% on net proceeds.
- Bally’s boat in New Orleans:
- 18.5% up to $6 million on monthly net proceeds
- 20.5% from $6-8 million of monthly net proceeds
- 21.5% over $8 million of monthly net proceeds
Riverboat admissions fee—local option: up to $2.50 or $3 per person, depending on the parish.
New Orleans land-based casino tax:
- 21.5% of net revenues or $50 million, whichever is greater
| Riverboats:
- 9% of state revenues go to an education fund for teacher salaries/pay raises
- 1% of state revenues go to a compulsive gambling program
- Remaining state revenues go to the general fund for gambling enforcement
Land-based casino: - All state revenues go to the education fund for teacher salaries/pay raises.
Local government revenue allocations are determined by Louisiana Revised Statutes Title 27, section 93. |
| Michigan | Casino wagering tax: 18% of gross revenues.
Municipal service fee: casinos also required to pay the greater of 1.25% of gross revenue or $4 million. | Forty-five percent to the state school aid fund and 55 percent to the city where casino is located for public safety and economic development. |
| Mississippi | Riverboat gaming—wagering license fee:
- 4% on the first $50,000 of monthly gross revenue
- 6% on the next $84,000 of monthly gross revenue
- 8% on all monthly gross revenue more than $134,000
- A city or county may impose a license fee of 0.4% to 0.6% to 0.8% along the same monthly gross revenue scale as above. Many local governments also impose an additional 3.2% tax on monthly gross revenue.
| - $3 million or 25%, whichever is greater, of the state monthly revenue share goes to retire bonds until 2012.
- Any amount in excess of $3 million but less than 25% goes to the state Highway Fund until 2012.
- The remainder goes to the state general fund. All of the state revenues go to the general fund after 2012.
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| Missouri | Riverboat gambling—admissions fee: $2 per person
Riverboat gambling—wagering tax: 20% of adjusted gross receipts | Admissions fee:
- $1 to the state gaming commission; $0.01 of this goes to the compulsive gamblers treatment fund
- $1 to the home dock city or county
Wagering tax:
- 10% of the adjusted gross receipts revenues go to local governments
- The state share of adjusted gross receipts go to an education fund
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| Nevada | License fees: imposed at both state and local level. County license fees range from $10 to $50 per month. State monthly license fees range from 3% to 6.25% of gross revenues. Annual state license fees range from $100 to $6,000 per year depending on size of the establishment. An additional $80 fee peer slot machine is imposed annually for an unrestricted state license. A restricted quarterly state license fee ranges from $45 per machine to $225 plus $90 per machine.
Slot machine tax: annual fee of $250 imposed on each machine.
Casino entertainment tax: 10% of amounts paid for admission, food, refreshments and merchandise. | Local governments and state general fund. |
| New Jersey | License fees: initial fee can not be less than $200,000, annual renewal fee can not be less than $100,000. Slot machine license fees are $500.
Gambling tax: an 8% tax on casino gross revenues is imposed.
Investment alternative tax: A 2.5% investment alternative tax is imposed on the gross revenues of casino licensees.
Miscellaneous casino taxes: a 4.25 percent tax on the value of casino complimentaries, specifically entertainment, rooms, food and beverages provided at no or reduced prices to patrons.
An 8 percent gross revenue tax on companies that conduct multi-casino progressive slot machines.
A 7.5 percent tax on the calendar year 2002 adjusted net income of a casino (for fiscal years 2004 – 2006 only).
A $3 per day occupancy fee on each hotel room in a casino hotel that is occupied by a guest as a complimentary item. | Casino revenue funds provide financial assistance to the elderly and disabled. |
| Puerto Rico | Taxes are imposed on slot machine revenues. | - 34% to hotels
- 20% to the University
- 20% to education
- 9% to economic development
- 17% to tourism
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| South Dakota | Gaming tax: 8% is imposed on adjusted gross proceeds. | Up to $6.8 million in annual revenues:
- 40% to tourism promotion
- 10% to Lawrence County
- Repayment of expenses to operate the gaming commission
- $100,000 to a historic preservation loan program
- Remainder to the City of Deadwood for its historic preservation fund.
Above $6.8 million in revenues: - 70% to state general fund
- 30% to Lawrence County, its school districts and the City of Deadwood.
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