A casino is a place where you can bet and play games to earn money. Do you want to win money in a casino? Well, it is a great place to win a jackpot. Many casinos use tactics so that the players do not win the game.

Tactics to learn and win money in casino Slot terbaru

If you follow some approaches, then there will be high chances for you to win the game in the casino. Below mentioned are the points for you to know how to win money at the casino:

Cash Out- The casino dealers’ advice the players on the games. It helps them to make money from the players. They advise on the game like for example blackjack.
Hidden Costs- The slot of machines depends on coins payout. If you want to win a jackpot, use large numbers of coins.
Avoid falling prey- In casinos, there are people, who will claim that they pro in casino games and will turn you into a multi-millionaire. But before you follow their tricks and tips, you should not blindly trust them.
Take a break- Some players are so passionate while playing that they forget to take a break. You should always take small breaks, refresh your mind, eat something and then come back to play again.
Say No to Drink and Play- If you are drunk and not in your good sense, then avoid playing casino games. Or else the casino will play with you. You will not be in the situation to realize the fact. Once you finish the game, then you can drink.
Focus on Time- You should always wear a watch in a casino. If you are on the table and losing the game in the first 10 minutes, then it is time for you to leave. You can set an alarm that will save you from further loss.
Control your money- You need to limit the amount of money on the bet. The players cannot think of money control during the game time. So, do the calculations before you start the game.
Know when to quit- If you want to win a jackpot, then you must know to quit. Whenever you have a doubt, you should leave the game rather than trying the luck.
Won the game, take it home- Even if you won a small amount, do not forget to take it back. Do not wait for big fortune or else you will end up losing it.
Winning Odds- There is no need to be a genius in maths to play casino games. Before you bet on the game, you need proper and good calculation of the game.
Reality check of casino world
It is not difficult to earn money in casino games. It also depends on your luck on how to win money at the casino. The world of the casino has made millionaires. But in general, if you ask ten people how much they earn from the beginning, then you will know the reality.

Casino chips are small discs that are used as currency within casinos. Casino chips are made of either coloured metal, compression moulded clay or injection moulded plastic. Metal chips are primarily used in slot machines whilst clay or plastic chips are used in table games.

Casino chips can be acquired by exchanging money for them at the casino cage, at the tables, e.g. the roulette table or at the cashier station. The casino chips generally have no value outside of the casino, although in Las Vegas some casinos might honour chips from other casinos, or some businesses – such as waiters or taxi’s, especially for tips, in gambling towns might honour them informally. slot online

Casino chips were employed for several reasons, the main one’s being chips are more convenient to use than currency and also make theft and counterfeiting more difficult. Because of the size, regularity and colouring patterns of stacks of chips they are easier to count in stacks compared to paper currency when being used on a table. The main advantage of this is that it’s easier for the pit boss or security to verify the amount being paid, reducing mistakes by the dealer. Furthermore it is observed that customers gamble more freely with replacement currencies than with cash.

Many casinos have stopped the use of metal chips (and coins) in their slot machines in favour of pre-pay cards or paper receipts. Although these methods are costly to implement they eliminate coin handling expenses and jamming problems in machines that took coins. With the coin mechanisms removed from the slot / fruit machine there is more space to keep game specific technology, enhancing the users overall gaming experience.

The hobby of collecting casino chips and gaming tokens is becoming increasingly popular, with a collectors club being formed in 1988. Some casino chips are worth up to $100,000. Several casinos sell custom-made sets of chips and one or two decks of cards stamped with the name of the casino on them.

Despite the fact gambling houses were legalised in Venice in 1626 actual poker chips was not used for over two hundred years. Back in the 19th century and prior, poker players seemed to use any small valuable object imaginable. Early poker players sometimes used jagged gold pieces, gold nuggets, gold dust, or coins as well as “chips” primarily made of ivory, bone, wood, paper and a composition made from clay and shellac.

Each casino has its own unique set of chips; this is even if the casino is part of a larger company that owns many casinos. This distinguishes the casinos chips from the others; this is because each casino chip on the casino floor has to be backed up with the appropriate amount of cash.

I have enjoyed playing at land based casinos for several years, and still visit my local casino from time to time, but there are a few things that bother me. Being a smoker limits my playing options, as there are designated areas or rooms for smoking in Canadian casinos. I also hate how crowded it can get. People are constantly bumping your chair when trying to walk by, and it can take ages to get a drink. My wife and I go together, but can rarely sit side by side and play the slots. Then you see some couples sitting at two machines but only playing one.

I had thought about trying an online casino for years, but never did because I was always worried about getting ripped off. Finally one night when I had the itch to play slots, but didn’t want to bother with the annoyances at the casino, I decided to try playing online. situs slot terpercaya

I had played at Maple Casino for fun as a ‘guest’ for quite a while and always enjoyed the games, so I signed up for a real money account and claimed their one hour free play bonus offer. Many casinos offer this type of bonus. You are given a certain amount of money to play with for one hour and they advertise that you can keep the winnings with no deposit necessary. Reading the fine print tells you, for the bonus at Maple Casino, you can only claim up to $100 and you must deposit $40 in order to claim it. On top of that, once you claim the bonus, you must wager it 30 times before you can cash out. It doesn’t really seem fair to advertise it the way they do, but you will find it is still a very good bonus after seeing others.

Every online casino offers a welcome bonus, and it is very important to read the terms and conditions of each bonus before you decide to claim it.

It is also very important to do some research on the casino before signing up. There are some online casinos that don’t like to pay their winners. A quick Google search of the casino name and adding the term “rogue” should give you a good idea.

Once you decide to make a deposit at an online casino, check out the available payment options they offer. Some methods allow you to play instantly, while others make you wait until funds are cleared. I prefer “Web Wallets” or “E-Wallets” like Instadebit or MoneyBookers, though there are usually many different options to choose from and it’s best to figure out which one suits you most. Finding a method that is available for both deposits and withdrawals is the best way to go, as it is much quicker when they process withdrawals to the method used for depositing.

At most online casinos, before you can withdraw any funds you must provide identification, as the casino has to abide by money laundering rules and regulations. I recommend sending in the required documents, via email or fax, before attempting to make a withdrawal. Some people even recommend sending in these documents before making your first deposit. Once your account is verified, withdrawals are usually processed quickly within the time stated in the casino terms and conditions.

There are many online casinos that are trustworthy and safe to play at. These casinos obviously realize the value of running a good business and being fair to their customers. Having happy customers, especially with an online business, is very important because if things go wrong it is posted on related forums very quickly.

Find out more about Popular Poker Table Cloth and see if it is right for you at this time. Learn more about Popular Poker Table Cloth and enjoy the article.
When you go to put together you poker room for your home or restaurant,A Review of Some Popular Poker Table Cloth Articles you don’t want to neglect the poker table cloth that you’ll use for your table or tables. Poker table cloth is one of those things that easily gets taken for granted. Hey, you know–it’s just some felt or something, right? Well, believe it or not, the poker table cloth you select makes a huge impression. Also, you want it to be quality material that will last a long time and can handle things like spilled beer!

When you’ve seen casino poker games on TV or in the movies, you may have well gotten the impression that every poker table on earth has to have have a green baize cloth! Well, that’s just not true, and these days people use different types of poker table cloth material other than mere felt, and they use material that comes in a wide array of different colors.

slot dana was that whatever went on top of a poker table was selected strictly by a person who had specialized knowledge about building poker tables. However, poker is a very, very well-known game and is seeing a resurgence inpopularity–especially Texas Holdem Poker, which is the “in” game in poker rooms these days.

In some places, the game is so popular that people have started hosting Friday night poker games in their homes as well as joining one of the many Texas Holdem poker gaming rooms to be found on the Internet. Whichever you choose to do, you definitely want to have a poker experience that gives pleasure to your eye as well as to your mind.

Well then, what design in poker table cloth should you select in order to make an attractive poker room? Simply put, the one that will go the best with your room’s overall theme. And there is quite a selection available to you.

One of the favorites is the suited waterproof stalwart table felt cloth. This eye-catching design, which features a pattern made up of the four different card suites, comes in colors like blackberry; royal blue; midnight blue; polo; platinum; emerald; forest; burgandy; red; gold; bronze; purple; silver; chocolate; yellow; and lavender. You can’t go wrong with this poker table cloth. You just need an eye for good color combinations so that your poker table cloth color doesn’t clash with the prominent colors throughout the rest of the poker room’s areas.

As a matter of fact, when it comes to poker table cloth, that standard green baize from the movies is out these days. “Speed cloth” like these choice colors of suited waterproof stalwart table felt cloth is the happening thing! Why is this poker table cloth known as “speed cloth”? You can probably imagine why.

Those cards just glide right across the surface, so that a poker amateur can deal the cards like a pro…and you don’t have those annoying instances where the card catches part of the cloth and flips over to reveal itself to all.

Oh, yes, and this is also a great stain-and-liquid-resistant material! If you want to be the toast of the town when you host your in-home Friday or Saturday night games or when people come to your tavern and start up a game, select some “speed cloth” (typically 70% polyester and 30% olefin).

In addition, this type of poker table cloth is especially cut and designed to accommodate the size of a standard or octagonal poker table. Whether you order your speed cloth from a local poker supply merchant or from a website, you’ll receive a swathe of material which is the number of chosen units (yards) long by fifty nine inches wide. You’ll find it priced out by the linear yard.

But, if you want a classic look for your poker room, the poker table cloth you may want to go with is the casino grade single color. Whether you go with red, green, or blue (the classic casino colors), you’ll be sure to give your poker room that professional look. People will feel as if they have jetted off to the Sunset Strip, the Atlantic City boardwalk, a South Dakota saloon, or exotic Monaco! Well, alright…maybe not. Nevertheless, you will have your poker tables dressed for success!

As we said earlier, the big game in poker these days is Texas Hold’em. If you’re planning on making that “thee” game at your place, why not check out some Texas Hold’em poker table cloth? This comes with the special design markings on it exactly like what you see on all of those televised Texas Hold’em tournies. At 36 x 72 inches in dimensions, this cloth comes with authentic betting lines and is cut from thick, durable felt in vivid casino colors.

So, once again, don’t take your poker table cloth choice for granted. Don’t throw just any ol’ cloth over your poker table. Would the Trump Plaza do that?

What is Online Casino Games?

Online casinos, also known as virtual casino or internet casino are an online version of traditional casinos. Casinos you go to, to play black jack or cleanly slot machines. Online casinos permit gamblers/players to play and gamble on casino games through the Internet.

These types of online gambling casinos generally offer unusual and payback proportions that are comparable to land-based casinos. Some online casinos declare higher payback percentages for slot machine games, and some publish expense percentage audits on their websites. Assuming that the casino royal is using an appropriately programmed random number generator, table games like blackjack have an established house frame. The payment percentage for these games is established by the rules of the game. Reliability and trust issues are usual and often questioned in casino net. Many online casinos rent or acquire their software from well-known companies like Wager Works, Microgaming, Real time Gaming, Play tech and Cryptology in an attempt to “piggyback” their reputation on the software manufacturer’s integrity. These software companies either utilize or assert to use random number generators for online casino gambling to ensure that the numbers, cards or dice emerge randomly.

In free casino games, whatever you like betting, you will be able to make your choice between different sites and online casinos without downloading on your computer any software. The games are represented in your browser plug-ins such as Macro media Flash, Macro media Shock wave, or Java which will permit your computer to display the sounds, images and games in virtual casino.

The online gambling player will find on online casino a great range of games such as Baccarat, Blackjack, Craps, Roulette, Slot Machines or Video Poker. If you are a devoted Bingo online player, many sites such as will give you the thrill you are looking for some of them offering to succeed free vacations or tours by casino net, if you make a deposit before a certain date.

Online casinos also propose to new members/players signup bonuses when they create their first deposits in casino royal. It usually equals a percentage of the player’s deposit with a dollar maximum, and most of all online casinos require a minimum dollar amount.
With online casino, you can have fun all the games you want, from Baccarat to Poker.

Baccarat

Baccarat game is played with cards; it is an online casino gambling game that was first introduced into France casino royal from Italy during the sovereignty of Charles VIII of France. Nagahoki303 There are three alternatives of the game: baccarat chem in de fer (railway), baccarat banque (or a deux tableaux), and punto banco (or North American baccarat). Baccarat is a simple game with only three results, player, banker and tie. These are just options on which the gambler can bet.

Blackjack

Blackjack is the most well-liked casino card game in the casino net world. It is as famous as twenty-one (vingt-et-un) or Pontoon, originated from French casinos in the 1700s. The recognition of blackjack is mainly known to the card counting (keeping track of which cards have been played since the last shuffle). Blackjack hands are achieved by their point total. The hand with the highest total wins as long as it doesn’t go beyond 21 (vingt-et-un).

포커, 룰렛, 슬롯 머신과 같은 다양한 유형의 카지노 게임이 있습니다. 포커와 같은 많은 이러한 게임의 경우 실제로 다른 게임을 구성하는 게임에 대한 다양한 변형이 있습니다. 예를 들어, 포커에는 세븐 카드 스터드, 블랙잭, 텍사스 홀덤이 있습니다. 온라인 슬롯 규칙의 가장 큰 장점은 실제 플레이 규칙이 세 가지뿐이라는 것입니다. 플레이할 수 있는 모든 온라인 게임 중에서 온라인 슬롯이 배우고 기억하기 가장 쉽다고 장담합니다.

온라인 슬롯 게임 규칙은 다음과 같습니다.

1. 내기하기 – 일반적으로 전통적인 슬롯머신에서는 동전을 넣어야 합니다. 그러나 온라인 슬롯에서는 최대 베팅 버튼을 누르기만 하면 해당 금액이 자금에서 차감됩니다.

2. 마우스 사용 – 마우스를 사용하고 버튼을 누르면 릴이 회전합니다. 올바른 방향으로 밀지 않으면 릴이 회전하지 않으므로 계속해서 버튼을 누르십시오.

3. 기다리기 게임하기 – 이제 기다릴 시간입니다. 당신은 이길 것입니까, 올바른 이미지에서 멈출 것입니까, 당신은 단번에 큰 승자가 될 것입니까? 당신이 할 수 있는 모든 것은 기다리고 보는 것입니다. 릴이 멈추면 마침내 당신이 승자인지 알게 될 것입니다.

쉬운 것 같지 않나요? 정말 쉽습니다. 아마도 모든 온라인 카지노 땅에서 가장 쉬운 게임일 것입니다. 우리는 온라인 슬롯 규칙에 그다지 많은 것이 없다고 말했고, 당신은 단순히 내기하고, 클릭하고, 기다리기만 하면 됩니다. 그러나 슬롯을 이해하는 진정한 요령은 페이 라인을 이해하는 것입니다. 이제 이들은 약간 다를 수 있으며 게임마다 다를 수 있습니다. 슬롯 머신에 따라 3개 또는 5개의 릴은 특정 이미지를 묘사합니다. 숫자, 막대, 과일 또는 게임이 나타내는 기타 이미지가 될 수 있습니다.

예를 들어 특정 이미지가 무엇을 지불하는지 알고 싶다면 한 체리가 당신에게 무언가를 지불할 수 있습니다. 만약 당신이 보기에 가장 좋은 곳이 지불 테이블이라는 것을 알고 싶다면. 먹튀검증업체 이것은 어떤 이미지로 무엇을 얻을 수 있는지 보여줍니다. 일반적으로 시간(x) 기호로 표시됩니다. 예를 들어, 페이 테이블에 내기의 50배(50x)를 따게 되고 내기가 .01인 경우 해당 라인에 대해 .50을 따게 됩니다.

온라인 슬롯 규칙에 관해서는 그것이 당신이 정말로 알아야 할 전부입니다. 그 외에 최대 베팅, 홀드, 라인당 베팅 및 모든 라인의 옵션은 매우 간단하고 간단합니다. 최대 베팅은 머신에서 가능한 한 많이 베팅한다는 의미입니다. 모든 라인은 사용 가능한 모든 페이 라인에 베팅하게 됨을 의미합니다. 라인 당 배팅은 어떤 라인과 배팅 금액을 지정하려는 경우에 사용됩니다. Hold를 사용하면 특정 릴이 움직이지 않도록 할 수 있습니다. 그것이 온라인 슬롯 규칙이 재미 있고 슬롯을 즐기는 전부입니다.

Online sports betting and online poker rooms have many advantages that can keep you playing and winning real money.1. No big casino pressure: Venture into any casino on the Vegas strip and you will quickly find the kind of pressures that can lead you to losing big money,Five Advantages of Online Poker Rooms and Online Sports Betting Articles especially if you are not that familiar with the myriad gaming opportunities available to you. Hundreds of slot machines with different rules, dozens of card games that are more of the same – it doesn’t matter what you play, you are not just testing your skills when you walk into a physical casino. You are also dealing with impatient gamers waiting for you to get off the machine, crowded and noisy environments, and a house that wants nothing more than to take your money and leave you without any. If you are costing them, they don’t really want you there. With online poker rooms and online sports betting, you can handle it all from the comforts of your home computer. link slot nexus

2. Hone your skills as an online sports betting pro: If online sports betting is your thing, then you live in the right time. Not only do you have the capabilities of doing your online gaming all from your home computer, but you also have instant access to useful statistics and information that could influence the outcome of the sports you are betting on. In a casino, you don’t have time to stop and do research that could lead to a more educated wager.

3. Learn a wide variety of different games, even in online poker rooms: When it comes to online poker rooms, you have a vast array of poker styles to choose from such as Aces and Faces or Texas Hold ‘Em, that will have you becoming a poker aficionado in no time.

4. Take an active role in the sports world: Why sit idly by on the bench and watch the athletes have all the fun? It is definitely cool to have your favorite sports team, and to follow their progress throughout a season, but why should there be nothing more “in it” for you? Being a spectator takes you only so far before you grow bored with the monotony. With online sports betting, your football or basketball or baseball seasons take on a new life, as you stand to win as big as the players.

5. Risk as little as possible: One of the biggest advantages of online sports betting and online poker rooms is that you are under no obligation from anyone to put up the house and the car. In fact, you don’t have to spend a single dime to play and learn the games. Furthermore, you can become quite advanced at the basics before you ever play for any kind of serious money. This fact makes it easier for you to get involved before deciding to “go pro” for real money. And by waiting, you stand a much greater chance of reaping much greater rewards.

All of the above are great reasons to get involved in the world of online sports betting and online poker rooms. But don’t forget the greatest reason of all, and that is to have fun!

We can define a slot machine as a gambling machine that is used in almost every casino all around the world. This slot machine essentially consists of 3 or more than 3 reels that can be spun once the button is pressed. bonus new member In the earlier times, the slot machine became popular by the name of one-arm bandit because of the presence of a lever on one side or arm of the slot machine.

The earlier slot machine lacked the presence of a button which was replaced by a lever. Now days,Definition and History of Slot Machine Articles instead of liver an electronic button is being employed which makes it much easier for the player to play the slot machine. Still there are few slot machines which have both a lever and button installed in them.

The important property of a slot machine is the presence of a cash detector whose main job is to detect whether the cash or the coin inserted by the player into the machine is real or not. The slot machine has a big screen which is used to display the combination that a person gets on pressing the button. If the combination is correct than the person wins and if not than he loses. As the technology is improving day by day, we are seeing a number of variations which are being incorporated in numerous slot machines. A computer is also installed in a slot machine. Almost 75% of the casino�s income is obtained from slot machines.

The first ever gambling machine was invented by two people known as Pitt and Sittman who were originally from Brooklyn in New York, United States of America. This machine was an ancestor of the modern day slot machine. The machine initially consisted of five drums which were made to hold 50 playing card faces. It was typically a poker based machine. The popularity of this machine increased at a very fast rate and almost every bar owner in the town had this machine installed in his bar.

The machine operated whenever a player would put a coin in the coin slot and either pulled a lever or pressed a button. After doing this, the 5 drums which this machine contained would start spinning along with the cards it was holding and thus would ultimately show us the combination which we would get. Earlier there was an indirect prize for a stated combination such as two kings would result in a free glass of scotch or all cards of same color would result in a free pack of cigars etc.

미국과 캐나다에서 마사지 훈련을 찾아보세요. 마사지 요법은 오래된 역사를 가지고 있지만, 21세기의 마사지 훈련) 기사 오늘날의 마사지 훈련은 사회 각계각층의 사람들의 증가하는 건강 요구를 충족시키기 위해 다양한 차체 양식을 통합하여 이 치유 예술을 완전히 새로운 수준으로 끌어 올렸습니다. .

기본 마사지 교육 외에도 여러 마사지 치료 학교 중 하나에 등록한 학생들은 점점 성장하는 취업 시장에서 경쟁하기 위한 필수 기술과 지식을 습득합니다. 오늘날 학생들이 스포츠 마사지, 스웨덴식 마사지 및 심부 조직 마사지에 대한 실습 교육 외에도 예술의 기본 이론과 원리를 배우는 것은 드문 일이 아닙니다. 마찬가지로, 마사지 훈련 프로그램에 등록한 학생들은 운동 요법과 그 적용을 이해하기 시작합니다. 고급 마사지 교육 과정에는 자연 건강 개념, 약초학, 아로마테라피, 영양 및 점진적인 마사지 기술이 포함되는 경우가 많습니다.

룸살롱 많은 수의 마사지 훈련 프로그램에는 최소 300시간의 수업과 임상 시간이 포함되지만, 점점 더 많은 치유 예술 학교가 1,000시간 이상을 수반하는 보다 심층적인 훈련 옵션을 제공하기 시작하고 있습니다. 이러한 경우 학생들은 국가 자격증과 국가 자격증도 취득할 수 있습니다.

이름에서 알 수 있듯이 다양한 종류의 실용적인 마사지 훈련 수업을 접할 수 있습니다. 예를 들어, Tuina는 경락 요법을 차체에 통합한 중국 의료 마사지입니다. 이 마사지 교육은 일반적으로 한의학 학교와 여러 마사지 학교에서 진행됩니다.

주요 스포츠 팀이 스포츠 마사지 치료사를 준비하는 것은 더 이상 드문 일이 아닙니다. 따라서 운동선수를 돕는 데 관심이 있다면 스포츠 마사지의 전문 마사지 훈련이 이 직업 목표에 이상적일 수 있습니다. 관심을 가질 수 있는 다른 매력적인 마사지 훈련 옵션으로는 동물 마사지와 말 마사지가 있습니다. 최근 몇 년 동안 자연 치유 기술에 대한 여론이 호의적으로 바뀌었기 때문에 더 많은 애완동물과 말 소유자가 일반적인 근골격 질환 및 상태에 대한 비침습적 대안으로 동물/말 마사지를 선택하고 있습니다.

심신의학을 결합하는 경향이 점점 커지고 있습니다. 예를 들어, 해당 분야의 기업가가 되고자 하는 학생들은 현재 많은 마사지 교육 프로그램에서 스파 및 미용실 관리에 대한 추가 교육을 제공하고 있음을 알게 될 것입니다. 이 프로그램의 일반적인 마사지 교육 수업에는 아로마테라피 및 아로마테라피 마사지, 스파 및 미용실 관리 기초, 에센셜 오일, 바디 랩, 페이셜, 전체적인 피부 관리 트리트먼트가 포함됩니다. 얼굴 마사지, 두개천골 요법, 손 마사지, 스웨덴식 및 태국식 마사지 등 다양한 신체 운동 방법과 기타 관련 실습을 제공합니다.

전반적으로 마사지 훈련은 기존 의학과 대체 의학 모두를 현대적으로 보완하며 교육 산업에서 빠르게 영향력을 얻고 있습니다. 대부분의 경우, 자격을 갖춘 학생들은 현재 여러 공인 마사지 대학 및 학교를 통해 제공되는 재정 지원 프로그램 및 기타 장학금 옵션을 신청할 수 있습니다. 모든 마사지 훈련과 교육을 성공적으로 마친 지원자는 운동장, 경마장, 1차 진료소, 해상 순항선 등 다양한 업무 환경 중에서 선택할 수 있습니다. 거래에서 직업적, 개인적 보상을 모두 누려보세요.

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, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction. kiss918

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

Occupancy Rooms

For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

Back of the House Spaces

Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes