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The Casino Bonuses of Online Casinos Directory

If you are a fan of casino games, you might want to know that this experience is brought on to a whole new level. With the great advancement that the world’s technology has gone through, you can now play casino games over the Internet. There are some casinos which have developed online versions of the games that they offer. Among these are roulette, bingo, poker, blackjack, slot machines, and craps. With the convenience that online casino games bring, you won’t have to travel anymore so that you can gamble.

There are lots of online casinos over the Internet. There are some which you are quite familiar with; while there are some which you are not sure of. In order for you to know for certain that the online casino you are playing at has great service, log on to Online Casinos Directory, which is a site which offers a checklist on what you need to know regarding your choice on online casinos. It also offers a review on five most famous online casinos. Through this list, you will know where the best offers are at. ufa

One of the checklists that Online Casinos Directory provides features a list of casino bonuses. Casino bonuses are only found on online casinos. The bonuses are offered to online gamblers as a way of welcoming them to the online casino. It serves as a reward for the first deposit that you make. Furthermore, bonuses will urge you to play some more. There are even some casinos which give out incentives or bonuses for the succeeding deposits that you have done when you return to play at the online casino. When you are a returning player, you will be benefited by the comp system of the online casino. Through this system, you will be given a “cash back” if you decide to continue with the game. Not all online casinos offer the same rules or requirements regarding the bonuses that they give out.

Online Casinos Directory provides information on bonuses, so that you will know the right thing to do to get these. One of the great bonuses that online casinos offer is “no deposit bonus”. Through this bonus, you will be able to gamble online even if you can’t deposit your own money. However, there are some requirements which you have to stick to. First, the games that follow this bonus are limited. Next, the wages that you have to place should be higher and have to meet the requirements. The money that you can withdraw is also limited. If ever the online casino lets you keep your winnings, you have to use it to play again.

When you are able to cash out your first winnings, this means that you now have your own money you can use as a deposit for the next game. Though there are more wagering requirements that you have to comply with, there is a soothing reassurance that you will be able to cash out more when you win again.

 

Berpikir Tentang Kasino? 5 Alasan Mengapa Saatnya Berhenti!

Jika Anda ingin mendapatkan tips tentang cara memenangkan mesin slot terbesar, baca ini. Anda akan menemukan cara memilih mesin slot jackpot yang memungkinkan Anda meningkatkan uang Anda. judi slot online

Selama beberapa dekade sekarang, permainan mesin slot telah memesona sejumlah pengunjung kasino. Ini karena bermain slot mampu memberikan individu hiburan terbaik yang dapat diimpikan oleh siapa pun. Bahkan ada sebagian orang yang melihat permainan slot sebagai sarana rekreasi yang sempurna yang akan membebaskan mereka dari stres yang mereka alami dalam kehidupan sehari-hari. Bagi sebagian orang, bermain slot adalah cara terbaik untuk mendapatkan uang dengan mudah.

Saat memainkan permainan mesin slot, orang biasanya mengandalkan keberuntungan. Meskipun tidak mungkin untuk memastikan mendapatkan jackpot di sebagian besar permainan slot, seseorang mungkin masih dapat meningkatkan peluangnya untuk memenangkan sejumlah besar uang saat bermain game ini.

Salah satu cara untuk meningkatkan peluang Anda mendapatkan jackpot adalah mempelajari cara mengidentifikasi mesin mana yang bagus untuk dimainkan. Ada dua jenis slot – progresif dan non-progresif. Mesin slot progresif diatur untuk membiarkan pemain memenangkan sejumlah besar uang setelah menang. Wajar jika mesin jenis ini memiliki hadiah jackpot dalam jumlah besar karena mesin ini saling berhubungan dengan mesin progresif lainnya di dalam kasino. Bahkan terkadang terhubung dengan mesin lain di kasino lain. Ketika hadiah jackpot tidak dimenangkan pada hari itu, itu akan terakumulasi di hari-hari berikutnya. Inilah sebabnya mengapa orang mungkin memiliki mesin slot terbesar yang menang dengan slot progresif.

Pertanyaannya adalah bagaimana Anda menentukan mesin mana yang progresif? Hal ini sederhana. Satu hal yang dapat Anda lakukan adalah memberi tip kepada karyawan kasino dan bertanya di mana mesin ini dipasang. Berhati-hatilah saat memberi tip kepada karyawan kasino karena mereka mungkin memikat Anda untuk kehilangan lebih banyak uang daripada membiarkan Anda menang. Di sebagian besar kasino, slot progresif memiliki label untuk memudahkan identifikasi.

Choosing Online Casinos – Few Aspects To Consider

Casino enthusiasts may be wary of the no download casino. Those who are happy with their current online room set up may not want to change, but may also be curious about what no download casinos have to offer. Getting a basic understanding of what no download casinos are all about is not too difficult.

No Download Casinos — What You Need to Know

What you should know about these kind of online rooms is that they have come a long way since inception. No download games now function at a high level of graphics quality and playability. While you may not find play to be exactly as smooth as with your downloaded casino, in many cases it is pretty close.

Also, playing there removes the worry over downloading malicious software with your casino package. Those who share computers with people who may take issue with online gambling can eliminate the incriminating software.

What You Can Do With No Download Casinos

You can do just about everything with these kinds of casinos that you can do with a regular one. You can play your favorite games for free or for real money. You can collect bonuses. You can add or withdraw money to and from your account. Crypto Casino

Why Not Use a No Download Casino?

If you like to have a lot of games at your fingertips, you may prefer to do a full casino download that has all the games a click away right in one place. Additionally, if you have a favorite web casino, it may not have a no download version, which means you’ll need to download the software to play there. Finally, some players really feel they are not getting the complete web casino experience without the software.

Getting Started With a No Download Casino

Whatever your ultimate decision is, the reality is that you have nothing to lose. You can try this kind of casino and if you don’t like it, go back to your regular online casino. You won’t even have any software to remove when you’re done.

 

The Best 10 Las Vegas Poker Casinos

The online casino sector is getting bigger by the day. Some online casino sites provide their patrons with the same glitz and glamor that they can enjoy in the traditional land-based casinos of Las Vegas. These online casinos provide you with a perfect alternative for experiencing the thrill and excitement of gambling right inside your own home. So if you cannot afford to take the time out of your busy schedule to visit a land-based casino, get yourself a computer and a high-speed internet connection, and you are set to make real big money by playing in online casinos.

The vast range of online casino games offered by these online casinos are varied in number. Take your pick from a variety of online casino games, be it blackjack, roulette, poker or the very popular slot machine games. Before depositing money with any online casino site, make sure that the online casino site is safe and reputable. Since the online casino sites fall under the purview of off-shore gambling, you could end up dealing with a fraudulent company if you do not practice caution. If you are a new player who is willing to start off on this journey that will bring you a lot of money, there are a few things that you have got to keep in mind. These tips will serve you well. mega888 kiosk download

The online casino experience is a little different from playing in a land-based casino. Upon entering a traditional casino, there is a lot of noise and confusion, with people everywhere distracting your play. While playing on an online casino, you can bid goodbye to all the chaos. You have only your game to think of, so you can concentrate better. Place your bets using mathematical calculations and common sense, rather than getting carried away by the heavy betting by others. You are the best judge of how much you will bet; let that be the only criteria of a bet. Do not get influenced by the betting of other people, if more people are playing the game with you online.

Online casinos provide you with instructions about the various bonuses that are on offer. It could be a sign-up bonus, which enables you to start playing online casino after you have met the deposit requirements. It could be cashable bonuses which can be encashed along with your winning money. It can be the opposite as well, called ‘sticky bonuses’. These cannot be encashed; it is deducted from your winning amount. Be sure to read and follow all bonus requirements. Some have restrictions for game type, requires a minimum number of plays, or may have a maximum payout. Not reading and following the requirements may cost you some or all of your winnings.

Online casinos also provide you with ‘Help’ materials which will help you understand the game and master the tactics. They also provide you with ‘hand history’ so that you can follow the changing patterns of an online casino game. The buttons on the online casino site are easy to understand and user-friendly. The names of the buttons speak for their own functions to keep you from getting confused during the course of a game. The stakes are high and nobody likes to risk anything that might make the odds tougher.

With these basic online casino tips in mind, you can rule the world of online casino. Just play as the situation demands and before you can count the time that you have spent on an online casino site, you would be rolling in real big money. So start off on your treasure-hunt!

How to Win at the Casino

If you love the thrill of gambling in live casinos then you will be excited to learn that you can play all of your favorite casino games online! Online casinos are rapidly growing in popularity as gambling enthusiasts around the globe are realizing that they can play online casino games twenty-four hours a day, seven days a week from the comfort of their very own homes. Online casino software makes it possible for you to play the exciting gambling games that you can play at the Luxor and Pyramids in Las Vegas without even leaving your house! kiss918apk

If you love slot machines then you will be thrilled at the huge variety of Internet slots. Online slot machine software emulates real live casino slot machines so you can play literally hundreds of slots online including Fruit Fiesta, LotsaLoot, Jackpot Deuces, Triple Sevens, WowPot, Treasure Nile, Tomb Raider, Major Millions and more-with this variety you’ll never get bored! When you play slots in a casino online you can even bet real money, just like in a real casino. Slots are progressive, so the jackpot grows and grows as people play so you can win huge prizes by playing online slot machines.

If you prefer more traditional casino games then you can play Internet gambling games like craps, roulette, baccarat and blackjack. These are some of the most popular casino gambling games, online and off. When you play these games in an online casino you can almost forget that you are not really in Vegas-the software is just that good! Internet gambling software is extremely sophisticated and does an amazing job emulating the real casino game and experience. Many online casinos have graphics which make it look like you are really walking around inside a casino and chat features allow you to interact with other players as if you were really standing next to them, waiting for your next blackjack card to be dealt. The rules are the same in casino games online and offline as well as the game tables so when you are gambling online you are getting the true casino experience.

Online gambling software is set up to make your online casino experience unique and exciting and the best part about it is the convenience. You may have thought that the next time you wanted to play roulette or craps you would have to book a flight to Vegas but now you just have to download online casino software and you can bring Vegas home with you! Play all of your favorite casino games any time of day for real money without even leaving your house! With all of the convenience of online casino gaming what are you waiting for? Choose your favorite online casino website, download their software and you will be playing with the high rollers in no time!

Some Basic Rules to Playing Online Casino Club and Online Gambling

Online casinos are taking the Internet by storm as people all over the world are discovering the perks of playing online casino games. Internet casinos offer everything you could hope for including amazing software versions of all of your favorite gambling games, convenience, a great social experience and the opportunity to make some money and have fun at the same time! mega88 ay all of your favorite gambling games including poker, blackjack, baccarat, roulette, craps and keno. You can even choose from hundreds of online slot machines and video poker games. Internet casinos offer amazing online casino software versions of virtually any casino game you can think of. Casino software is truly amazing-it is so realistic that you may even forget that you are not really in Vegas! Online gambling games are played by the same rules as the games you play in live casinos, just in the comfort of your own home!

Convenience is probably the most worthwhile part of playing online casino games. The next time you feel like spinning the slots or asking the blackjack dealer to hit you, you don’t have to book the next flight to Vegas. Simply get online and start playing! All you need is a computer and an Internet connection and all of your favorite casino games are right at your fingertips!

With Internet gambling you can also have a fantastic social experience. Gambling enthusiasts all over the world are gambling online and you can talk to them and even make lasting friendships! Multiplayer games like poker, blackjack and craps encourage players to interact with each other through live chat so you will have the opportunity to speak with people across the globe that you would never have the chance to meet under ordinary circumstances. It’s really incredible!

And we haven’t even gotten to the best part yet! When you play Internet casino games you can play for free, but you also have the opportunity to gamble with real money. As if playing all of your favorite casino games from the comfort of your own home wasn’t fun enough, now you can even make money in your spare time! There are even people who are professional online casino players and their entire income comes from playing casino games online!

If you would rather not play for money, free casino gaming has its benefits as well. When you play free games you have the chance to work on your strategy, perfecting your casino gaming skills. You will become more familiar with odds and learn what you have to do to win. Once you have become an online casino gaming expert you will be ready to play online for money and win big or even hit the jackpot on your next trip to Vegas!

If you haven’t already signed up for a casino online then do it today and see what all the hype is about! Online casino gaming is an amazing way to have fun and make the best of your spare time.

Panduan Bangsa Maya yang Hilang Untuk Slot Online

Judi Slot Online Anti Blokir

Siapa sih yang tidak mengenai judi slot online ini? perkembangan judi slot memang sangat pesat yang awalnya hanya bisa dilakukan secara offline kini sudah bisa dilakukan secara online. Dulunya setiap orang yang ingin bermain slot akan terkendala dengan tempat kasino yang tentunya akan susah perijinan tempatnya. Namun sekarang tak perlu repot karena permainan slot tentunya bisa di akses secara online. Tapi soal perijinan juga masih terkendala karrena kebijakan pemerintah yang bahkan memiliki Nawala untuk memblokir situs judi di Indonesia. Untuk itu pastinya situs judi slot online di Indonesia sudah pasti harus anti blokir. Di artikel ini akan dijelaskan mengenai judi slot anti blokir yang harus anda ketahui.

 

Apa itu Judi Slot Online Anti Blokir?

Jadi seperti yang telah kita ketahui bahwasanya di Indonesia sudah ada Nawala yang merupakan lembaga yang bertugas untuk memblokir situs judi dan situs porno yang ada di Indonesia. Tentunya hal ini menjadi tantangan bagi para situs judi slot online karena harus bisa lolos dari adanya Nawala yang artinya situs judi tersebut harus anti blokir supaya bisa di akses oleh semua orang. Namun untuk mendapatkan judi slot online anti blokir ini tentunya tidak mudah karena situs slot harus benar – benar layak sampai bisa dikatakan anti blokir. judi online

Biasanya situs judi slot online ini harus memiliki lisensi supaya bisa anti blokir. Namun untuk mendapatkan lisensi ini tidaklah mudah karena prosesnya sangat ribet dan pastinya susah. Setiap proses yang dilakukan disini sangat ketat sehingga situs slot harus benar – benar mengikutinya dengan baik. Karena itu hanya situs slot yang layak yang akan mendapatkan lisensi dan pastinya nantinya akan bisa anti blokir. Jika situs slot ini anti blokir maka sudah pasti suatu situs tersebut akan dengan mudah untuk di akses semua orang taanpa khawatir akan kena pemblokiran. Jadi pastinya buat anda yang ingin main slot tentunya harus memilih yang anti blokir.

 

Main di Situs Kami yang Anti Blokir

Buat anda yang ingin main slot tanpa terkendala apapun atau rasa was – was maka pastinya harus memilih situs judi slot yang anti blokir sehingga aman dari adanya kemungkinan pemblokiran. Untuk itu pastinya anda bisa memilih situs slot yang anti blokir milik kami karena telah memiliki lisensi yang pastinya membuktikan bahwa situs slot kami memang benar – benar layak untuk dimainkan. Adanya lisensi tersebut juga membuktikan bahwa situs slot kami benar – benar resmi dan terpercaya sehingga memiliki member yang sangat banyak tergabung di dalamnya. Untuk itu maka pastinya situs slot milik kami adalah yang terbaik.

Bermain di situs judi slot online anti blokir milik kami tentunya akan memberikan anda keuntungan yang sangat banyak. Yang pertama tentunya mampu memberikan jaminan keamanan yang sangat besar untuk anda sehingga anda tak perlu takut akan adanya berbagai kemungkinan buruk yang berkaitan dengan keamanan. Tak hanya itu saja  bahkan anda juga akan mendapatkan keuntungan yang sangat banyak karena situs judi slot online ne anti blokir milik kami akan memberikan keuntungan yang banyak dan  pastinya sistem permainan yang fair. Oleh karena itu maka anda tidak akan sia – sia bermain di situs slot milik kami karena sudah pasti aman dan dijamin nyaman.

Itulah sedikit ulasan mengenai situs judi slot online anti blokir yang pastinya harus anda pilih jika anda ingin main slot online. Buat anda para penggemar slot online maka tentunya jangan lewatkan bermain di situs judi slot online anti blokir kami yang pastinya akan memberikan jaminan keamanan dan juga kenyamanan bagi setiap para pemainnya.

Online Slots – How to Ensure That You Have Safe Game Play Online

If you love the thrill of gambling in live casinos then you will be excited to learn that you can play all of your favorite casino games online! Online casinos are rapidly growing in popularity as gambling enthusiasts around the globe are realizing that they can play online casino games twenty-four hours a day, seven days a week from the comfort of their very own homes. Online casino software makes it possible for you to play the exciting gambling games that you can play at the Luxor and Pyramids in Las Vegas without even leaving your house! betflix

If you love slot machines then you will be thrilled at the huge variety of Internet slots. Online slot machine software emulates real live casino slot machines so you can play literally hundreds of slots online including Fruit Fiesta, LotsaLoot, Jackpot Deuces, Triple Sevens, WowPot, Treasure Nile, Tomb Raider, Major Millions and more-with this variety you’ll never get bored! When you play slots in a casino online you can even bet real money, just like in a real casino. Slots are progressive, so the jackpot grows and grows as people play so you can win huge prizes by playing online slot machines.

If you prefer more traditional casino games then you can play Internet gambling games like craps, roulette, baccarat and blackjack. These are some of the most popular casino gambling games, online and off. When you play these games in an online casino you can almost forget that you are not really in Vegas-the software is just that good! Internet gambling software is extremely sophisticated and does an amazing job emulating the real casino game and experience. Many online casinos have graphics which make it look like you are really walking around inside a casino and chat features allow you to interact with other players as if you were really standing next to them, waiting for your next blackjack card to be dealt. The rules are the same in casino games online and offline as well as the game tables so when you are gambling online you are getting the true casino experience.

Online gambling software is set up to make your online casino experience unique and exciting and the best part about it is the convenience. You may have thought that the next time you wanted to play roulette or craps you would have to book a flight to Vegas but now you just have to download online casino software and you can bring Vegas home with you! Play all of your favorite casino games any time of day for real money without even leaving your house! With all of the convenience of online casino gaming what are you waiting for? Choose your favorite online casino website, download their software and you will be playing with the high rollers in no time!

Information About the Online Casino Industry

You’ve probably seen that most online casinos advertisements usually offer some sort of bonus or FREE money to get you to start playing there. Like most things in the world, nothing really comes free, so before you start claiming this free money and then getting upset that you’ve been scammed, I suggest you keep reading and see how this all works.

First of all, you may ask; why do online casinos even offer this “free” money?

It’s part of their marketing and differentiation strategy. In a nutshell, online casinos are generally “skins” of a specific software provider, so actually behind the different owner, graphics, licensing etc under the bonnet there’s not much difference between let’s say all Playtech powered casinos, or all Microgaming powered ones.

So, if they are mostly the same below the hood, there needs to be some sort of difference which will convince you to play at “X” online casino and not “Y”. Besides the graphics, licensing, support and reputation, another way to pitch to potential players is by giving them something, in this case, a bonus.

Having put that out of the way, the next question you might ask yourself is: OK, so Casino X is offering $5,000 free, maybe I’ll sign up, take my $5,000, play them out and go on to Casino Y.

The answer here is pretty simple as well. In order to claim bonuses at at an online casino, you will usually need to make a deposit, unless it’s specifically stated that you don’t, but we’ll get to that later.

Before we sink into the beef of the different types of bonuses offered at online casinos, here are a few extra terms and points you should be aware of, so you can clarify them with a support representative before claiming a bonus, just so you know where you stand and what you’re claiming.

  1. Wagering requirements: Most bonuses have wagering or playthrough requirements, meaning that you need to play a certain amount before you can withdraw winning from your account. On average wagering requirements are usually between 15 to 40 times, however pay attention to what you are required to wager. In some cases it will be just the bonus times X and in others you will need to wager the bonus + your deposit amount X times. The latter by the way is more common.

Another tidbit you should pay attention to with regards to wagering requirements is, that at most online casinos, if you request a withdrawal before you have completed the wagering requirements, all your winnings to date will be void. Not really fair, but this is reality.

  1. Games played: Make sure you read the T&Cs in this case. Because slots games are generally the most profitable games for online casinos, many bonuses tend to be valid only for slots games. Usually scratch cards and keno will comply with this rule.

In other cases, you will be allowed to play your bonus on all games; however not all games will count 100% towards the playthrough requirements. For example play on slots will count 100% but roulette will only count 30%, meaning that you will actually need to wager over three times more in order to clear the wagering requirements and withdraw your winnings.

  1. Minimum deposit requirement: In most cases, in order to claim a bonus you will be required to make a minimum deposit, which again can vary. It’s generally a small amount which you will probably deposit anyway. It’s usually not over $50.

Now that we’re all on the same page and speaking the same language, it’s time we went through the main types of bonuses available at most online casinos.

  1. A Match bonus is the most common type of bonus. For every $ you deposit, you will be credited X% of what you deposited by the casino. So, if, for example, casino Z is offering a 100% match bonus, deposit $100 and the casino will give you an extra $100 in bonus money. This means that actually start playing at the casino with $200. Match bonuses are almost always limited to a certain maximum bonus amount you can claim. A match bonus can be a standalone bonus as part of a promotion (more common at US friendly online casinos) and/or as part of the welcome bonus
  2. A welcome bonus is generally offered by most, if not all, online casinos to new players who sign up and make their first deposit at the casino. The welcome 메이저놀이터  bonus is the sum of all the possible match bonuses you can accumulate as a new player at the casino over a specific period of time, or within your first X deposits, or a mix of the two; so if a casino advertises a $3000 welcome bonus, it’s actually the maximum you can get with the 1st deposit bonus, second deposit bonus, monthly bonus etc, where if you deposit the maximum amount of each match bonus, you can reach the advertised welcome bonus. If you deposit less than needed for the maximum bonus in each stage, you won’t reach the amount advertised in the welcome bonus. So, in fact, the welcome bonus advertised is the MAXIMIUM amount you can claim in bonus money during your first period of playing at the casino.
  3. A No deposit bonus is pretty self-explanatory. It’s a bonus you receive from an online casino which will enable you to play real money games without having to make a deposit. This is a great tool for online casinos to acquire new players as it lets them try out the casino without having to make a deposit. In some countries it helps solve the “trust” issue casino players have with online casinos. Many players who feel comfortable depositing and playing at one online casino will be wary when trying out another one they’ve never played at. Other players don’t want to make a deposit without trying out the software and games so a no deposit bonus can definitely help here. Some online casinos give no deposit bonuses as part of their standard offering and others steer well away from such bonuses as they claim that they tend to attract the wrong type of players, i.e. players who have no intention of playing for real money in the first place and that it just puts a strain on the support team with no actual outcome. I think that the truth is probably somewhere in the middle and that people claim no deposit bonuses for different reasons.

No deposit bonuses are generally for a pretty small amount, usually $10-$15 and they are either offered to potential clients directly by the casino or by websites affiliated with them. No deposit bonuses also have wagering requirements you need to complete before you are able to withdraw your winnings if you’ve been lucky.

  1. Sticky/Play only bonuses are bonuses which you cannot withdraw from your account. If you get lucky and win and request a withdrawal, the bonus amount you received will be deducted off your winnings. Let’s say you claimed a $50 sticky bonus and got lucky bringing your account balance to $500. Now you would like to withdraw your winnings and go celebrate with friends. The online casino will only allow you to withdraw $550 from your players account and $50, which is the sticky bonus amount, will be void. Play only bonuses are usually larger than match bonuses and the wagering requirements lower.

 

Online Casino Software to Start Your Own Gambling Site

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. 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

Ball Rooms, Banquet Rooms and Restaurants

These areas of casinos have historically used designer type lighting that is energy inefficient and often very expensive to maintain and replace. In particular, replacing bulbs and lamps in high ceilings is very costly since expensive mobile hydraulic platform equipment must be rented or purchased to handle the replacements. New lighting products and, in particular, light emitting diode (LED) products, use a fraction of the energy and have a much longer useful life and are now being substituted. The combination of large energy cost reduction, operating cost reductions, utility rebates and EPAct tax deductions can greatly improve the economic payback from these more costly lighting upgrades.

Parking Garages

Many casinos have large adjoining parking garages that can save substantial energy costs and generate large tax deductions by upgrading to energy efficient fixtures. In Notice 2008-40 issued March 7th, 2008, the IRS announced that parking garages are a property class that is specifically entitled to use the EPAct tax deductions. Also, parking garages are excluded from the tax bi-level switching requirement. Please see the September, 2008 International Parking Institute article devoted to parking garages EPAct lighting deduction tax opportunities.5

Slot Machines and Gaming Floors

One of the biggest energy users on hotel gaming floors is slot machines. Although these were early adapters of fluorescent technology, even these energy efficient bulbs normally have to be changed 3 times a year because of 24/7 operating hours. Due to the high labor maintenance costs, casino owners are now transitioning to LED technology in their slot machines. LED’s, while they have higher up front costs, have high energy efficiency and much longer life cycle, offering significant savings in labor and maintenance costs.

HVAC

Casinos because of their typical 24 hour occupancy can achieve significant energy cost savings from energy efficient HVAC systems. In particular, Nevada’s hot climate further makes energy efficient HVAC a very worthwhile investment. Fortunately. Nevada with the highest revenues from casinos has America’s second highest capacity for energy efficiency through renewable geothermal energy.6 Certain categories of very efficient HVAC investments will often qualify for the HVAC EPAct tax incentive including geothermal and thermal storage.

LEED Casinos

We expect to see more casinos obtain LEED status. (See LEED Building Tax Opportunities Article7). In 2008, The Palazzo, Las Vegas Casino became the largest LEED certified building and one of the first certified LEED casinos in the US.8 Casinos and hotels find that certain  토토사이트  categories of frequent travelers are very interested in staying in facilities that have clearly demonstrated they are focused on the environment and sustainable design. To become LEED certified, a casino must have a building energy simulation model created by a qualified engineer. Modeling is also required for the EPAct, HVAC and Building Envelope tax deductions. Qualified tax experts that know how to make the adjustments to convert LEED computer models to EPAct tax deduction models can evaluate LEED models and determine whether large tax deductions are probable. For example, a 500,000 square foot LEED casino that qualifies for the maximum EPAct tax deduction will receive an immediate tax deduction of $900,000 =(500,000*$1.80). Casino owners who understand the magnitude of these benefits can use the tax savings to help justify the costs related to achieving LEED status.