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18 results on '"Casinos -- Taxation -- Laws, regulations and rules"'

1. Highlights Of The 50th GST Council Meeting

Subjects
Administrative agencies -- Conferences, meetings and seminars, Online gambling -- Taxation -- Laws, regulations and rules, Casinos -- Taxation -- Laws, regulations and rules, Horse-racing -- Taxation -- Laws, regulations and rules, Government regulation, Sports/gambling game, Business, international
Abstract

The Hon'ble Finance Minister chaired the milestone 50th GST Council meeting in New Delhi. The meeting dealt with long-pressing issues, including the taxability of online gaming, setting up of the [...]

Published
2023

2. Casino taxation in the United States.

Author

Anderson, John E.

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Revenue -- Laws, regulations and rules, Government regulation
Abstract

INTRODUCTION Casino gambling is a fast-growing industry around the world, leading many governments to believe that casinos are important potential sources of public revenue. The American Gaming Association (2004) reports [...], This paper provides an overview of the forms of taxation that are applied to casinos by state and local governments, and analyzes those taxes and fees from a policy perspective. First, the paper contains a comprehensive review of the taxes and fees applied to commercial casinos in the 11 states where casinos are legal. The two most common forms of taxation include a tax on the net amount gambled (AGR, adjusted gross receipts, or gross receipts minus prizes paid) and admission taxes charged on riverboat casinos. A wide range of tax rates are applied to AGR by the states. Second, economic analysis of the efficiency and equity issues related to casino taxes is presented. Included in the analysis is consideration of the revenue offsets involved with other state and local taxes and the uses of the funds. Finally, a summary of our current knowledge of casino taxation and suggestions for needed research are presented.

Published
2005

3. Commercial casinos: Energy Policy Act Tax opportunity: Charles Goulding, Jacob Goldman and Malcolm Thomas discuss the many tax deduction opportunities available to casinos under the Code sec. 179D provisions of the Energy Policy Act of 2005.

Author

Goulding, Charles, Goldman, Jacob, and Thomas, Malcolm

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Tax incentives -- Laws, regulations and rules, Tax deductions -- Laws, regulations and rules, Government regulation, Energy Policy Act of 2005, Internal Revenue Code (I.R.C. 179D)
Abstract

The Casino Environment Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008. (1) During this period, U.S. casino owners [...]

Published
2009

4. Pennsylvania Gaming Control Board: July Table Games Revenue Increases

Subjects
Gambling industry -- Industry sales and revenue, Tax revenue estimating -- Statistics, Casinos -- Taxation -- Laws, regulations and rules, Government regulation, Arts and entertainment industries
Abstract

The Pennsylvania Gaming Control Board reported that revenue from the play of table games at the state's casinos during July 2016 was up 8.5 percent over revenue generated for the [...]

Published
2016

5. Flandreau Santee Sioux Tribe Receives Partial Victory In South Dakota Tax Case

Author

Evans, Tim

Subjects
Taxation -- Economic aspects -- Forecasts and trends -- Laws, regulations and rules, Tax law -- Analysis, Casinos -- Taxation -- Laws, regulations and rules, Government regulation, Tax law, Market trend/market analysis, Business, international
Abstract

Tim Evans is Senior Counsel for Holland & Knight's Los Angeles office. Kathleen Nilles is a Partner for Holland & Knight's Washington, D.C. office. HIGHLIGHTS: In a recent case before [...]

Published
2017

6. Michigan's regulations among nation's strictest

Author

Duggan, Dan

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Government regulation, Business, Business, regional
Abstract

Byline: Dan Duggan Michigan's regulations for companies that do business with Detroit's casinos are among the strictest in the country, gaming attorneys and analysts say. David Stewart is an attorney [...]

Published
2011

7. Bing's bet on casino tax hike: Win for state, win for Detroit

Author

Kaffer, Nancy

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Government regulation, Business, Business, regional
Abstract

Byline: NANCY KAFFER By the end of the month, Detroit Mayor Dave Bing will visit the state Legislature to pitch a tax increase: Raise the levy on Detroit's three casinos [...]

Published
2011

8. There's a reason they're called 'sin taxes'

Author

Crain, Keith

Subjects
Michigan -- Tax policy, Casinos -- Taxation -- Laws, regulations and rules, Government regulation, Business, Business, regional
Abstract

Byline: Keith Crain During these difficult times, Detroit's mayor would like to increase the rate casinos pay in taxes for a year to raise additional revenue. It will require the [...]

Published
2011

9. OPINION

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Government regulation, Business, Business, regional
Abstract

Risky strategy led to Bloomfield Park mess Nobody traveling along Telegraph Road north of Square Lake Road can miss it. The Bloomfield Park slum -- is there a better word? [...]

Published
2011

10. This Just In

Subjects
Michigan -- Tax policy, Casinos -- Taxation -- Laws, regulations and rules, Tax reform, Government regulation, Business, Business, regional
Abstract

State board OKs forms for casino petition drives The Board of State Canvassers on Friday approved petition forms for two groups seeking casinos to move forward with drives to put [...]

Published
2010

12. Shelby's happy dilemma: city, county ponder best way to spend millions for economic development

Author

McLaughlin, Kathleen

Subjects
Indiana -- Tax policy, Casinos -- Taxation -- Laws, regulations and rules, County councils -- Tax policy, Government regulation, Business, Business, regional
Abstract

Shelbyville--Millions of dollars in tax revenue that flows from the Indiana Live casino to local government coffers will be set aside for economic development. Word of the designated funds is [...]

Published
2010

13. Nevada casinos fight effort to raise taxes

Author

O'Driscoll, Bill

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Tax rates -- Growth -- Laws, regulations and rules, Company growth, Government regulation, News, opinion and commentary
Abstract

Byline: Bill O'Driscoll, USA TODAY A petition drive to raise taxes on Nevada's biggest casinos to ease the burden on individuals and small businesses has met resistance from the gaming [...]

Published
2012

14. Plenty of sacrifice to go around in Chicago

Author

Hinz, Greg

Subjects
State budgets -- Laws, regulations and rules, Casinos -- Taxation -- Laws, regulations and rules, Government regulation, Business, Business, regional
Abstract

Byline: Greg Hinz 'Shared sacrifice'--a truly noble-sounding phrase--has turned out to be pretty much a bust in Washington. Now we're going to find out whether that sentiment has more currency [...]

Published
2011

15. European Commission Clears Danish Tax Treatment Of Casinos

Author

Johnsen, Tina Buur

Subjects
Online gambling -- Laws, regulations and rules, Casinos -- Taxation -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Tax law -- Evaluation, Government regulation, Tax law, Sports/gambling game, Company business management, Business, international, European Union. European Commission -- Management
Abstract

Reprinted from Tax Notes Int'l, October 17, 2011, p. 184 The European Commission on September 20 approved Danish legislation liberalizing the country's gambling market, stating that even though the lower [...]

Published
2011

16. Governor Christie Vetoes Internet Gambling Measure

Subjects
Online gambling -- Laws, regulations and rules, Casinos -- Taxation -- Laws, regulations and rules, Gambling industry -- Laws, regulations and rules -- Taxation, Government regulation, Sports/gambling game, Business, international
Abstract

On March 3, 2011, Gov. Chris Christie vetoed a bill that would have made New Jersey the first state to legalize Internet gambling. Gov. Christie cited several concerns with the [...]

Published
2011

17. Upping the stakes: house panel weighs giving a boost to charitable gaming

Author

Sanders, Bob

Subjects
United States. Congress. House of Representatives. Committee on Ways and Means -- Economic policy, Casinos -- Taxation -- Laws, regulations and rules, Gambling industry -- Laws, regulations and rules, Charities -- Laws, regulations and rules, Government regulation, Business, Business, regional
Abstract

While some lawmakers grapple over whether to let a full-fledged casino operate in the state, about a dozen 'casinos without slot machines'--as House Ways and Means Committee Chair Rep. Susan [...]

Published
2013

18. Free meals for employees - how much can employer deduct?

Author

Wagenbrenner, Anne

Subjects
Casinos -- Taxation -- Laws, regulations and rules, Employee benefits -- Taxation -- Laws, regulations and rules, Expense deductions -- Laws, regulations and rules, Industrial feeding -- Taxation -- Laws, regulations and rules, Boyd Gaming Corp. v. Commissioner (106 T.C. No. 19 (1996)), Government regulation, Employee benefits, Internal Revenue Code (I.R.C. 119)
Abstract

The taxpayers in this case--all hotels and casinos--provided free meals to their employees in on-premises, employees-only cafeterias. The tax dispute was whether the employers could deduct the entire cost of [...]

Published
1996

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