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A perfect amalgamation of the Internet and casino games, today casino gambling online is the most preferred mode of playing and gambling used by many people. Though many people like the adrenaline rush when they play with their stakes at the elite Los Vegas casinos, but a visit to those expensive casinos is not a practical solution. Imagine yourself on a blissful holiday cruise; you sure are not going to travel all the way to your favorite Los Vegas casino. Even a drive to nearby casinos is time consuming. That’s where casino gambling online comes to satiate your gambling desire. Through casino gambling online, all the fun, excitement is available at your doorstep.

Over the last few years, there has been an extraordinary increase of online gamblers which resulted into many sites offering casino gambling online. Today this online casino gaming is a billion dollar industry with players from all over the world. There are three types of online casino gaming sites. First one is web based where players needn’t have to download any software onto their computer to enjoy an online casino game. They just need to register with the casino gambling online site. When they click on any particular online casino game, it would be loaded via the browser in either Flash, or Java, depending on the programs and browser. It mode is one of the most popular choices among online gamblers.

The second type is downloadable casino gambling online where players are required to download relevant software programs onto their own computers before they start with their games. Many players prefer this as online casino games becomes a lot faster after all the required files are downloaded to local computers. The latest type of online casino game is the LIVE casino where online players get to interact and even bet with the dealers of a real LIVE casino.

With so many new casino gambling online sites coming up everyday, it’s really tough to distinguish the genuine ones from that of the fraudulent online casinos. But you can look into a few aspects while choosing a good casino gambling online site. Check out the payout percentages and bonuses that the site offers. spaceman pragmatic Some of the best casinos offer a payout percentage ranging from 97% – 98%. The bonus could also vary from $200 to $3200. Many online casino gaming sites also offer No-deposit bonuses where players needn’t have to deposit anything into their account and can start with the free money offered by the online casino gaming sites. This business gimmick is of a limited trial period to attract the players into the casino gambling online sites.

Another mode of bonus is the First-time or Welcome bonuses where online casino gaming sites propose some welcome offer if you decide to visit their site and willing to deposit money into your account. This offer is worth taking up provided you read the terms and conditions of the casino gaming site clearly. Many casino gambling online sites also offer reloaded bonuses such as monthly bonuses to draw more clients into their sites. These bonuses are a good way for online players to check what’s in offer at the casino gambling online site.

The Proper Care & Feeding of the Golden Goose

Under the new paradigm of declining economic conditions across a broad spectrum of consumer spending, casinos face a unique challenge in addressing how they both maintain profitability while also remaining competitive. These factors are further complicated within the commercial gaming sector with increasing tax rates, and within the Indian gaming sector by self imposed contributions to tribal general funds, and/or per capita distributions, in addition to a growing trend in state imposed fees.

Determining how much to “render unto Caesar,” while reserving the requisite funds to maintain market share, grow market penetration and improve profitability, is a daunting task that must be well planned and executed.

It is within this context and the author’s perspective that includes time and grade hands-on experience in the development and management of these types of investments, that this article relates ways in which to plan and prioritize a casino reinvestment strategy.

Cooked Goose

Although it would seem axiomatic not to cook the goose that lays the golden eggs, it is amazing how little thought is oft times given to its on-going proper care and feeding. With the advent of a new casino, developers/tribal councils, investors & financiers are rightfully anxious to reap the rewards and there is a tendency not to allocate a sufficient amount of the profits towards asset maintenance & enhancement. Thereby begging the question of just how much of the profits should be allocated to reinvestment, and towards what goals.

Inasmuch as each project has its own particular set of circumstances, there are no hard and fast rules. For the most part, many of the major commercial casino operators do not distribute net profits as dividends to their stockholders, but rather reinvest them in improvements to their existing venues while also seeking new locations. Some of these programs are also funded through additional debt instruments and/or equity stock offerings. The lowered tax rates on corporate dividends will likely shift the emphasis of these financing methods, while still maintaining the core business prudence of on-going reinvestment.
Profit Allocation

As a group, and prior to the current economic conditions, the publicly held companies had a net profit ratio (earnings before income taxes & depreciation) that averages 25% of income after deduction of the gross revenue taxes and interest payments. On average, almost two thirds of the remaining profits are utilized for reinvestment and asset replacement.

Casino operations in low gross gaming tax rate jurisdictions are more readily able to reinvest in their properties, thereby further enhancing revenues that will eventually benefit the tax base. New Jersey is a good example, as it mandates certain reinvestment allocations, as a revenue stimulant. Other states, such as Illinois and Indiana with higher effective rates, run the risk of reducing reinvestment that may eventually erode the ability of the casinos to grow market demand penetrations, especially as neighboring states become more competitive. pg toto Moreover, effective management can generate higher available profit for reinvestment, stemming from both efficient operations and favorable borrowing & equity offerings.

How a casino enterprise decides to allocate its casino profits is a critical element in determining its long-term viability, and should be an integral aspect of the initial development strategy. While short term loan amortization/debt prepayment programs may at first seem desirable so as to quickly come out from under the obligation, they can also sharply reduce the ability to reinvest/expand on a timely basis. This is also true for any profit distribution, whether to investors or in the case of Indian gaming projects, distributions to a tribe’s general fund for infrastructure/per capita payments.

Do you want to experience the style of casinos in Las Vegas? Then check out this review on Captain Cooks online casino – a site that presents you with an online casino bonus of $500 free for all beginners. There are over 347 casino games accessible through this site. Captain Cooks casino basically provides you with an opportunity to experience the style and environment of casinos currently present in Las Vegas. This is their theme – and the games come with realistic graphics and other special effects in order to attract new casino players.

There is an increasing trend of people playing online casino games, but they tend to hesitate about the safety of sites that offer casino games. Captain Cooks casino provides a safe and an entertaining platform which is actually very close to the feel of land based casino gaming. Apart from that, this casino also ensures that there is something for everyone through its extensive gambling opportunities. Yes, the site provides you with the casino games – but also with some helpful tips that will help you win the bets in roulette, blackjack and slots to name a few. Players can contact any of the members in the support staff through telephone and online chats. The staff is always ready to help and guide its clients in every aspect.

Naturally, players are always looking for gambling venues that offer them the best payout bonuses. The average payout rate that Captain Cooks casino offers is over 97%, which exactly shows why a smarter player would be choosing this site. The site is also available in different languages to assist players throughout the world.

Captain Cooks casino make sure that they are not lagging behind and are always up-to-date with the new technology related to their casino software. slot 100 The services that they are providing are said to be trustful and reliable which increases the comfort level of the players. They are always giving out promotions and exciting offers to keep their clients content.

Moreover, Captain Cooks casino is a member of the Interactive Gaming Council which means it guarantees just and honest gaming. Interactive Gaming Council is a non-profit organization that has the right to raise voice over the collective online gaming industry – and the council provide its services only to the reputable casino sites in the market. It addresses regulatory and legislative challenges as well as opportunities and makes sure that gaming is fair and honest.

One major concern for all players regarding online casinos is indeed the safety issue. Captain Cooks casino shows its commitment to privacy of all personal details as well as online transactions. The staff claims that they are always checking their casino software in order to detect any problem or error – and they can be contacted 24/7 for the details and any kind of assistance.

“Casino” is a word that originally meant “house,” though it has long been associated with pleasure. Casino restaurant designs are carefully constructed around the expectations of casino visitors to maximize the potential for profits.

While the majority of Britain’s 137 casinos feature lackluster design and decor, for most people the word “casino” still evokes a sense of distinctive elegance and prestige. sbobet online Such expectations may be due to the popularity of the fictional James Bond, whose cinematic adventures include spectacular wins at the wheel amid the splendor of a chic casino. The casino featured in the classic James Bond films was inspired by the existing Grand Casino in Monte Carlo. Ian Fleming’s first James Bond novel, Casino Royale, was inspired not only by this Monte Carlo setting, but also by a real-life millionaire.

Monte Carlo’s Grand Casino was designed by Charles Garnier, and still maintains its air of graceful glamour today. Since its opening in 1878, this famous structure has set the style for casinos worldwide. The Grand Casino was legendary in its time, and its design represented all that a casino should be. However, this original concept did not stand the test of time. As Las Vegas and Macau began to rule the world of casinos, Trente et Quarante and Chemin de Fer faded away along with ballrooms, sophisticated opera houses and ballet schools. In locations such as Macau, new super casino restaurant designs have arisen to take their place in the modern world of casinos.

Blackpool features another example of good casino design. The first Blackpool casino was built in 1913, and featured a symbolic design and an Indian architectural style. This original casino was replaced by a modern European design that emphasized stylized fun while prohibiting gambling. While this new casino was considered sophisticated and respectable, the fact that gambling was not allowed prevented it from achieving the highest level of success.

The British point of view regarding casino restaurant design is flawed by a refusal to admit that gambling at this level is all about dazzling lights and glitter. Casino architecture must be exciting. Pretending that future casinos will play an upright, commendable role in the regeneration of cities is, at best, humorous. Manchester’s casino, for example, should not be a polite construction of curved glass-and-steel roofs.

Casinos have always attracted a wide variety of people from around the world. The success of any casino has invariably depended on excellent design that offers all the elements customers have come to expect from these establishments. Superior casino and casino restaurant design meets or surpasses customer expectations for excitement, exquisite glamour and elegance. Whether developing new properties or renovating existing buildings, owners should approach design with utmost care and professionalism.

More and more offices are using name badges and key cards, which is also increasing the need for slot punches. One great tool for this is the Hand Held Slot Punch. Here is a closer look at the details of this handy little device.
More and more offices are using name badges and key cards, Hand Held Slot Punch Without Guide Review Articles which is also increasing the need for slot punches. One great tool for this is the Hand Held Slot Punch. With high quality, all metal design, this is a professional heavy duty device excellent for use in any office. It reliably produces industry standard slots ideal for name tags, ID badges, and key cards. Here is a closer look at the details of this handy little device.

Strengths:

The lightweight and compact design make this slot punch incredibly convenient. For personal use, it can easily store in or on your desk. Or you could keep one in a general office supply cabinet for shared use. And since it weighs less than two pounds, it’s easily carried to wherever punching is needed.
This punch is designed for hand held use. This is especially convenient for on-the-go punching, such as you might find at an outdoor concert venue. Since a solid surface isn’t needed for use, this slot punch can be used anywhere.
Solid steel construction provides strong leverage while still being easy to use. A heavy duty spring allows the punch to swiftly pop back out of the the punched material and keeps the device from jamming.
Laminated materials, heavier cardstock, and PVC ID cards up to 33mil thick can all be punched by this tool. Dewahoki303 It reaches up to � inch in from the outside and creates slots only 1/8 inch by � inch in size. This is perfect for being compatible with plastic strap clips, retractable badge reels, and neck lanyards.
The manufacturer provides a one year warranty backing on this model.
Weaknesses:

The biggest drawback to this tool is the lack of a centering guide. This may not affect many offices but larger organizations with higher quantities of items to punch will appreciate the time saved and consistency achieved by the use of a guide. This same model is available with an adjustable guide for a slightly higher cost.
There isn’t a chip tray to catch the remnants. While this isn’t a huge issue, there is the potential for small pieces of plastic to litter your office if not used over a trash can. If you think this will be a problem for you, we also offer other punches that do have a small receptacle for the tiny chads.
One last thing is the wear this device will have on your hands. Since it can only be used manually, heavier use could leave your hands sore and tired from constant punching. There are electric punches available but are generally used for industrial applications or in large organizations needing thousands of punches a year. Most users won’t find this to be a big problem.
Overall, the Hand Held Slot Punch is an excellent device to have around the office. It is especially recommended for use in hospitals, universities, high tech offices, security centers, and any other controlled access environment. With heavy duty steel construction and a warranty backing, this is one tool that is reliably built to last. We think the Hand Held Slot Punch is a great device for any office.

 

Hepimiz kumarhane kumarının giderek daha popüler hale geldiğini biliyoruz, Silver Matched Texas Hold’em Poker Masaları, her yerde ortaya çıkan kumarhanelerle Eleştirel İnceleme Makalelerini Hissediyor. Las Vegas ve Atlantic City artık şehirdeki tek gösteri değil. Elbette kumarhaneye gitmek eğlencelidir; tüm heyecan, ışıklar, kulaklarınızda çınlayan slot sesleri ve gösterişli kart masaları. Ama – Vay! Pahalı olabilir mi?
Yüksek masa minimumları nedeniyle, yılda bir kez ziyaret etmeye gücünüz yetiyorsa şanslısınız. slot siteleri

Ancak, eğer oyunu beğendiyseniz, arkadaşlarla oynanacak eski moda bir evde poker oyunu için de söylenecek bir şey var. Arkadaşlarınızı getirin, buz gibi içecekler, leziz sıcak tavuk kanatları, misafirlerinizin yemesi için bir sürü cips, harika zaman geçirmenin yanı sıra kart oyununuzu gösterme şansına da sahip olacaksınız. Yetenekler. Hiçbir yere seyahat etmenize gerek yok ve kıyafetleriniz kaybolmaz!

Günümüzde birçok insan düzenli olarak haftalık kart oyunu oynuyor. İş gününün stresini azaltmak ve arkadaşları bir araya getirmek harikalar yaratıyor. Çoğu insanın Texas Hold’em oynadığını biliyor muydunuz? Bu doğru. Texas Hold’em hızla dünyanın en popüler poker oyunu haline geldi. Görünüşe göre herkes oynuyor. Hatta televizyonda bu oyunu oynayan ünlüleri bile görebilirsiniz. Eğer siz de evde arkadaşlarınızla kart oyunları oynamayı sevenlerdenseniz hazır olun. Kartları paylaşın ve eğlenin!

Evde bile eğlenceli bir kumarhane atmosferi yaratmanın tadını çıkarabilirsiniz. Daha özgün hale getirmek için bazı kumarhane gösterişleri ekleyebilirsiniz. Kaliteli bir çip setine ve sağlam bir masaya sahip olmak her zaman güzeldir. Gösterişli ve pahalı bir poker masasına ihtiyacınız yok. Hatta yıpranmış eski bir masayı, sadece bir parça bezle, anında casino kalitesine dönüştürebilirsiniz.

Evet bu doğru! Gümüş Uyumlu Texas Hold’em Poker Masamız, elmas uyumlu tasarımıyla her türlü masada, hatta özel oyun masalarında bile kullanılabilir. Hepsinden iyisi, dayanıklı ve suya dayanıklıdır; zarar verme konusunda endişelenmenize gerek yok. Siz ve arkadaşlarınız, Eşleştirilmiş Gümüş Texas Holdem Poker Masasının keyfini yıllar boyunca çıkarırken, lekeler veya diğer hasarlar konusunda endişelenmeden istediğiniz kadar yiyip içebilirsiniz.

Evde arkadaşlarınızla poker oynamayı seviyorsanız, Matched Silver Texas Holdem Poker Masasını kullanarak kendinizi şımartın ve profesyonel görünümlü bir masaya sahip olun. Eğer gerçek bir kart oyuncusu olsaydınız, siz ve arkadaşlarınız saatlerce o masada otururdunuz. Masanız neden orijinaline benzemiyor? Arkadaşlarınızla ve ailenizle gerçekten keyif alacaksınız ve partilerde çok popüler olacak. Son bir tavsiye: Arkadaşlarınızla oynarken herkesin önceden kabul edebileceği bir nakit limiti belirlediğinizden emin olun. Bu, oyun gecesinde eğlencenin devam etmesini sağlar.

Saat bola berputar begitu cepat, Anda mungkin merasa seolah-olah tidak punya doa untuk bisa menentukan di mana bola mendarat atau apakah taruhan Anda akan menang atau tidak.

Tapi roulette, seperti yang lainnya, memiliki strategi tertentu yang dapat membuat Anda unggul dan unggul. Dengan mengetahui peluang dan memasang taruhan Anda dengan tepat, Anda memiliki keuntungan besar untuk menggunakan bola demi keuntungan Anda. Berikut adalah lima buku rolet yang bagus untuk perpustakaan permainan kasino Anda yang pasti memberi Anda alat dan wawasan yang Anda perlukan agar strategi Anda membuat perbedaan:

1. Mengalahkan Kasino dalam Permainannya Sendiri: Pendekatan Strategis untuk Menang di Craps, Roulette, Slots, Blackjack, Baccarat, Let It Ride, dan Caribbean Stud Poker oleh Peter Svoboda: Buku ini memiliki judul yang panjang, dan daftar yang lebih panjang lagi strategi untuk berbagai permainan kasino berbeda yang akan membantu Anda tidak hanya dalam permainan roulette Anda, tetapi juga dalam banyak permainan berisiko lainnya. Meskipun informasinya tersebar cukup merata, bukan berarti satu topik pun diremehkan karena karya Svoboda menghabiskan cukup banyak waktu untuk membahas tip, trik, dan strategi.

2. Perjudian Kasino: Panduan Pemenang untuk Blackjack, Craps, dan Roulette oleh Robert J. Hutchinson: Penulis pakar Hutchinson tidak begitu ahli dalam hal variasi permainan seperti Svoboda, tetapi dia sama baiknya dalam memberikan informasi yang solid bagi siapa pun ingin sukses dalam tiga permainan kasino terbesar. Bagiannya tentang roulette sangat menarik karena ia mengambil apa yang tampaknya merupakan permainan peluang mutlak dan dengan jelas dan ringkas menjabarkan bagaimana ada lebih dari yang terlihat.

3. Berjudi untuk Menang: Roulette oleh R.D. Ellison: Buku Ellison lebih mendalam daripada dua pilihan sebelumnya dalam daftar ini karena memerlukan waktu dan konten halaman yang cukup untuk melampaui dasar-dasar ke beberapa strategi yang lebih maju yang akan menunjukkan kepada Anda bagaimana Anda sebenarnya bisa menang di roulette, dan tidak bergantung pada roda yang berputar dan bola yang kacau.

4. Panduan Waktu Perjudian untuk Roulette oleh Scott Lang: Prosa Lang menyajikan kisah yang sangat lugas tentang cara bermain roulette dan cara sukses dalam hal itu. Dia memiliki tingkat kenyamanan yang tinggi terhadap materinya, dan meskipun ada beberapa informasi ulang di sini, ini merupakan tambahan yang layak untuk seri buku Gambling Times yang populer.

5. Dapatkan Keunggulan di Roulette: Cara Memprediksi Dimana Bola Akan Mendarat! Oleh Christopher Pawlicki dan Frank Scoblete: Panduan Pawlicki dan Scoblete berfokus pada peluang permainan dan menempatkan pemain pada keuntungan yang lebih baik daripada buku roulette lainnya. Meskipun semuanya berguna dalam mempelajari dasar-dasar permainan dan strategi, hal inilah yang akan merugikan roda dan bola!

Buku roulette ini adalah satu-satunya buku yang Anda perlukan. slot gacor Tapi mereka tidak bisa menang untuk Anda. Sisanya terserah padamu.

General Overview
One look at the colorful and Impressive interface of Zodiac Casino and you simply know this is a casino you’ll definitely would like to try out. The casino is held by ITS Ltd. and is licensed through the Kahnawake Gaming Commission. It is a part of the award-winning Casino Rewards program. This is a casino with an zodiac twist, with a free Horoscope page that provides you the lucky numbers you can rely on on for that week.

Zodiac Casino is an award-winning casino, after winning a number of awards – from Best New Online Casino to Best Casino Service in the years it’s been operating. It is available in multiple languages besides English – Spanish, Italian, German, French, Portuguese, Danish, Japanese, Swedish, Greek, Dutch, and Chinese. It does not accept players from the United States.

Everything about Zodiac Casino is top-class, and that includes both security and customer assistance. The casino uses 128-bit SSL encryption to provide a completely secure gaming atmosphere, and additionally has an eCOGRA certificate for safety and fair play. The casino is a member of the Interactive Gaming Council and follows the code of conduct laid down by the IGC.

The random number generator at Zodiac Casino is reviewed for randomness by independent auditors, and the casino also uses PlayCheck and CashCheck to allow you to keep track of your playing and transaction histories respectively. You have to be more than 18 years old to play at the casino. It also has some of the best customer support, available 24×7 via telephone, live chat, and also e-mail.

slot gacor rupiah138 Software and Games
The sleek interface and beautiful features of Zodiac Casino come courtesy the powerful Viper software that it runs on. The Viper software is the creation of one of the leaders of online gambling software development – Microgaming. There is no Instant Play mode available, nonetheless; you have to download the software to your computer to play the games.

At Zodiac Casino, you can try out more than 294 casino games. These include games of all kinds – slots (video slots, reel slots, megaspins, and fruit machine-style slots); card, parlor, and table games (variations of blackjack, poker, baccarat, Casino War, Sic Bo, Vegas Craps, Keno, roulette, and others); and a large number of video poker and power poker games. Check the Games page of the casino for a detailed list of all the games available.

For a comprehensive understanding and gaining of the knowledge of the casino sites it is important that you go through online casino reviews. Since the internet is flooding with numerous casinos, it is important that you select a right and a legitimate casino website. joker123

Why go through online casino review?

Since the internet is flooding with rogue casino websites, if you do not select a legit site your hard earned money can be wasted.

Popular Casinos: online casinos review mentions only the popular casino websites. It can be said that popularity of a casino is a pre-requisite of being legitimate. Also the popularity is based on the services that it provides to its customers. Casino reviewers take into account the games and the features and the software used in the casinos and how user friendly they are. There are also online casinos that allow you to go through a training period, where you can learn the techniques of the game which are featured at the reviews.

Variety of games: while writing an online casinos review it is kept in mind for the benefit of the players to give as much information as possible on the type of games provided by the casino. Most casino websites offer similar games, but with a help of a review one can make a decision on the quality of the game provided, since quantity becomes immaterial if you are losing. Online casino review helps you to go for a better quality of game and be not misleading by the quantity and the glitz that often the casino sites use to entice players.

Bonuses and payoffs: before joining the gambling spree and having fun, you should consider the bonuses and the pay offs offered by the casino. Reviews of casino online prioritizes their ranking based on the bonuses that the casinos offer to the players. Since more bonuses mean you have more chances of winning money from the casinos. Also the lesser the wager amount of money it is better for the player. As a player you cannot cash your winning amount as soon as you start winning, instead all casinos have a wager limit before you can cash. Reviews let you know the wager amount and the rankings are based on the lesser wager. Even the percentages of payoffs are taken into account, and even those which have lesser registering fee.

Tournaments: Not all casinos offer tournaments as it is difficult to handle such tournaments. As a gamer it is important that you know about such tournaments that casinos offer. Online casinos review will help you to find casino sites that offer such tournaments either at special time or throughout the year.

Site authenticity: as a novice it is difficult to distinguish between a legit and a rogue casino site. Online casinos review helps you to go past the glitz of the available casino sites and select a correct one for yourself. It also ensures that only those site are featured which have been in the business for a long time wand that too without any glitches.

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.

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. Live Casino 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