Commercial Casinos Energy Policy Act Tax Opportunity

What exactly are Online Casino Games?

Casinos online, also known as virtual casino or internet casino are an online version from traditional casinos. Casinos that you visit, where you can play black jack or cleanly slot machines. Casinos on the internet allow gamblers or players to play and gamble on online casino games over the Internet.

These kinds of online gambling casinos typically offer unique and payback proportions which are comparable to land-based casinos. Some online casinos offer greater payback percentages for slot machine games and some even publish expense percent audits on their websites. In the event that the casino royal uses an properly programed random number generator, Blackjack and other table games are governed by an established house frame. The amount of money that is paid for these games is determined by these rules. Trust and reliability issues are commonplace and often raised in casino net. Numerous online casinos lease or purchase the software they use from well-known corporations like Wager Works, Microgaming, Real time Gaming, Play tech and Cryptology in an effort to “piggyback” their credibility on the software manufacturer’s integrity.

These software companies either utilize or claim to use random number generators in online casino gambling to ensure it is true that all numbers and cards, or dice are generated randomly. Visit:-

For free casino games no matter what type of bet you want to make, you will be able make your selection of different websites and online casinos without downloading on your computer any program. The games are played using the browser’s plug-ins like Macro media Flash, Macro media Shock wave or Java which allows computers to show the images, sounds and games that are available in virtual casinos.

The online gambling player will be able to play online at an array of games like Baccarat, Blackjack, Craps, Roulette, Slot Machines or Video Poker. If you are a devoted Bingo online player, many websites, like these, will give players the thrill that you’re searching for. Some of them are offering to succeed free vacations or tours through casino net for those who make an initial deposit prior to a specific date.

Online casinos also propose to new players/members signup bonuses as they deposit their first funds in casino royal. The amount is usually a percentage of the deposit made by the player, with no maximum amount in dollars and the majority of casino sites require at least a dollar amount. Online casinos allow you can have fun all the games you’d like including Baccarat to Poker.


Baccarat game can be played using cards; it is an online casino game first introduced in France casino royal from Italy during the reign of Charles VIII of France. There are three options for the game: baccarat chemical in the defer (railway) or Baccarat banque (or two tableaux) or punto banco (or North American baccarat). Baccarat is a straightforward game with only three results, player, banker and tie. These are the only possibilities on which the gambler can bet.


Blackjack is the most well-known online casino card game in the world of online casinos. It is as famous in the world of twenty-one (vingt-et-un) or Pontoon, originated from French casinos during the 1700s. The recognition of blackjack is mainly known to the card counting (keeping the record of which cards were played in that last round of shuffle). Blackjack hands are identified by their point count. The hand with the most number of points wins so long as it doesn’t go beyond 21 (vingt-et-un).


Roulette is a form of casino and gambling game. It comes from a French name sense “small wheel” which is precisely what Roulette is. It was developed around 1780 by a man named Blaise Pascal. In order to make it more appealing to gamblers, two Frenchmen Francois along with Louis Blanc added the “0” to the roulette classify to boost the odds. In the 1800s, roulette was brought into the United States where a second “0” was added to the “00” to increase the odds even more. You can bet on numbers, combination with odds/evens, ranges, and even colors in a virtual casino. The croupier turns the wheel that contains 37 or 38 single section numbers on which the ball is placed to win gratis casino gaming. The primary sections range from 1 to 36. Every other section is red and black, with one being red. There is another compartment in green that is marked zero. In all roulette wheels in the United States but not in Europe, there is a second compartment that is marked 00. It is and also colored green. If a bet is placed on one number and is successful it, the cost are 35:1. The bet is then re-run to the extent that it is multiplied by 36. Roulette can be played online at casino Royal and you will get the accurate same results as would be in a real Vegas casino

The casino Environment

Before the economic downturn commercial casinos earned more than $30 billion in annual revenues every in 2005 through 2008.1 In this time, US casino owners built new casinos and increased capacity of existing ones. Because of the economic downturn, new US commercial casino construction has come to an abrupt slow halt, and casino operators are now focused on cost reductions for existing facilities.

This is the Section 179(D) Tax Dispositions

Increasingly, casino operators are making use of casino operators taking advantage of EPAct IRC Section 179(D) commercial tax incentives for energy efficiency in buildings, which have been extended through 2013. EPAct tax credits are available for qualified energy reductions for lighting HVAC(heating to air conditioners and ventilation) and building envelope. (Building envelope is comprised of the foundation of the building, its walls and roof, windows and doors. All of them regulate the flow of energy between the interior and exterior and exterior of the structure.)

The Nature of Casino Properties

Commercial casinos are often hotel resortsthat offer attractive packages of services for their patrons from families and corporate. Casinos are especially suited to EPAct due to their vast gaming floors as well as hotel occupancy rooms, meeting halls, and parking garages. Each of these amenities generally consume a large amount of space and the EPAct benefits have the potential of bringing in up to 60 cents per square foot in each of the three factors discussed in the previous paragraphs. Some of the smallest commercial casinos are around 50 square feet, while the majority of American casinos are typically over 100,000 sq. 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’s building category. (See “Hotels and Motels Most Highly coveted Energy Policy Act Tax Properties”)

It is normal to think of commercial casinos being located in two states: Nevada or New Jersey. Although it is true that both states enjoy the highest commercial casino revenue, there are 12 states with commercial casinos within the United States, the other states that offer commercial casinos are Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized the commitments they have made to reduce their energy use. Casinos that are reporting include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings by cogeneration, ERV(energy recuperation ventilation) as well as more efficient HVAC units, replacing the incandescent lights with energy-efficient lightings, windows with energy efficient day lighting systems Solar thermal storage, as well as numerous other energy-saving initiatives.

The fundamental rule that is set to make a property eligible to receive the Section 179D lighting deduction for tax purposes makes casinos and particularly casino hotels the most favored property category to benefit from the tax incentive. The rule requires at least 25 percent reduction in watts-per-square-foot as when compared to 2001 ASHRAE (American Society for Heating Refrigeration and Conditioning Engineers) building energy code standard. The full tax deduction can be achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel and motel building code requirement is 40% wattage reduction and any hotel or motel light installation that meets this standard will automatically qualify for the most generous EPAct tax credit.

Occupancy Rooms

For the majority of other categories of buildings the Section 179D tax provisions require compliance with the bi-level switch requirement. The comparison is always dependent on wired and not plug-in lighting. Rooms in casino hotels that are occupied benefit from the fact the fact that they generally utilize plug-in lighting and since these rooms are motel or hotel spaces, they are specifically excluded from the tax bi-level switch requirements. Since occupancy rooms are among the largest spaces in hotel casinos, casinos are typically equipped to utilize energy-efficient lighting to generate substantial EPAct tax deductions to the facility.

B ack of the House Spaces

Casinos are often equipped with large kitchens, storage, and laundry (so they are also known as”back of house”) spaces that traditionally used fluorescent lights of the T-12 type. The lighting used is so efficient compared to the current lighting products that it is now illegal manufacturing in the United States after July 1, 2010.4 Once manufacturing of these older lighting devices is stopped, the cost of replacing these bulbs with inefficient ones will increase. Simply put, casinos should take action now to replace these lighting fixtures to reduce both energy and lamp replacement costs. The EPAct tax incentive on lighting can be used to help address the opportunities related to these legally mandated product changes

Ball Rooms, Banquet Rooms and Restaurants

These areas of casinos are typically equipped with designer lighting that is not energy efficient and often very expensive to maintain and replace. In particular, replacing bulbs and lamps in high ceilings is very costly because expensive mobile hydraulic platform equipment must be rented or purchased in order to take care of the replacements. New lighting equipment, and in particular those that use light emitting diodes (LED) productsconsume only a small amount of energy used and have a longer useful life and are currently being replaced. The combination of massive energy cost reduction and operating cost savings, utility rebates , and EPAct tax deductions could significantly improve the economic payback from these expensive lighting improvements.

Garages Garages

Many casinos have large adjoining parking garages that can save substantial energy costs and provide tax deductions of significant amounts by making the switch to energy-efficient fixtures. In Notice 2008-40, issued on the 7th of March, 2008, the IRS announced that parking garages are an asset class that is specifically eligible to take advantage of the EPAct tax deductibility. Parking garages are also exempt from the tax-bi-level switching obligation. Please see the September, 2008 International Parking Institute article devoted to parking garages EPAct taxes on lighting opportunities.5


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