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Kumarhanede Nelerden Kaçınılmalı?

Kumarhaneler, katılımcıları çekme ve yaptıkları işe değecek aktiviteler sunma konusunda rakipsiz bir iş çıkarıyor. Ancak ne pahasına olursa olsun önceki planlardan bazılarını tamamlamalarının engellenmesi gereken cepleri var.

Bu kişinin kumarhaneye gitmekten kaçınması gereken ilk yer ATM’dir. Kumarhanelerin her zaman ATM ürünleri vardır, ancak bunlar müşterilerine pek yardımcı olmayabilir. Mevcut bütçenizi aşmak elbette bunu önlemenin 2 nedeninden biridir, ikincisi ise çoğu kumarhanedeki ATM’lerin genellikle satın alma ücretinin %6’sından fazlasını talep etmesidir. Çekmemeniz gereken para için yüksek fiyatlardan kaçınmak en iyisidir. Çevrim yapmadan çekim deneme bonusu

Kumarhanelerin içinde ve çevresinde çok fazla para akışı var. Bu, hiç de şaşırtıcı olmayan bir şekilde, şüphelenmeyen kumarbazlara saldırmaktan çekinmeyen birçok suçlunun ilgisini çekiyor. Bu nedenle park yolunda aslında siyah alanlar olan uzak kısımlardan kaçınmalıyız. Eğer aramıyorsanız, bu suçluların çiplerinizden bazılarını alması da gerekebilir; bu nedenle her zaman tetikte olun ve çiplerinize bakın. Büyük bir kar elde ettiğinizde, kumarhaneden tatil odanıza koruyucu bir refakatçi sağlamasını isteyin.

Neredeyse tüm katılımcılar, eğer şanslıysanız size büyük kazançlar sağlayacak bir masada oynamanın cazibesine kapılırlar. Bu oyunların genellikle casino açısından da büyük bir yanı vardır. Bundan her zaman kaçının. Bunlar arasında Caribbean Stud Poker, kasaya %24 avantaj sağlayan Wheel of Bundle ve kasaya %25 avantaj sağlayan Keno yer alıyor.

Kumarhanede romantizm yaşamak isteyen çok çekici insanlara karşı dikkatli olmalısınız. Daha da kötüsü, şirket çalışanlarının işlerini yapmalarına yardım etmeye en hazır olanlar fahişelerdir. Ayrıca, birisi poker gibi oyunları seviyorsa, oyalanma masada felakete davetiye çıkarır.

Kalabalık hoşunuza gitmeyebilir ama bir kumarhanede temiz bir oyun masasına katılmak iyi bir fikir değildir. Birçok casino etkinliği evinize avantaj sağlıyor; günümüzde masada yalnızca bir kişi varsa, o da elinden gelenin en iyisini daha hızlı yapacak ve kenar deneyimini artıracaktır. Bu artan maruz kalma, cüzdanınızın hızlı bir şekilde tükenmesine neden olabilir. Kumarhanede kaçınılması gereken bir diğer yer de bardır. İnsanlar kumarhanelere eğlenmek için giderler ve birçok insan için bu biraz alkol içmek anlamına gelir. Ancak birçok kumarhane, siz masadayken size ücretsiz içecek verir, bu nedenle karışık bir garson için bahşiş karşılığında iyi bir içecek alabilirsiniz. Buna karşılık, çoğu kumarhane barındaki içecekler dışarıya göre çok daha pahalıdır. Bu nedenle çok ciddi bir bütçeniz olmadığı sürece bu yerleri ziyaret etmekten kaçınmak en doğrusu.

Kumarhane deneyiminin keyiflerinden biri de daha önce hiç oynamadığınız etkinlikleri denemektir. Ancak oyunun kurallarını ve görgü kurallarını bilmeden bir oyuna dahil olmak, oyunun ustaları çalışırken kendinizi utandırmak hoş bir deneyim değil. Yapılacak iyi bir şey, ilkeleri tartışmadan önce her zaman iyice incelemektir. Ayrıca, yeni bir oyun denemeye karar verdiğinizde, oyunla ilgili bir başlangıç ​​kitabını kolayca alabilir ve kumarhanede aramadan önce özel bir masada keyfini çıkarabilir.

Son olarak ama en önemlisi sarhoşlardan uzak durulmalıdır. Bazı insanlar bu tüketimi sürdüremezler ve onu kendi masanızda bulundurmak eğlenceli değildir. Tedarikçilere saygıları yoktur ve hatta o gün diğer insanların öfkesine bile boyun eğebilirler.

FM ve TF Kart Yuvalı 2GB MP3 Çalar

4 Adet 2GB FM ve TF Kart Yuvalı MP3 Çalar 2 GB dahili kapasiteye sahip olup, e-kitap, FM, oyun, kayıt, hoparlör ve Tel-Book’u da destekleyebilen harici hafıza için TF kart yuvası ile tasarlanmıştır. Bu MP3 kart yuvasına takılan pil, çıkarılabilir bir cep telefonu stili desenine yerleştirilecektir.

FM ve TF Kart Yuvalı her türlü 2 GB 4 adet MP3 Çalar, herhangi bir pazarda yepyeni olacaktır, ancak herhangi bir şüpheniz varsa, o pazarı düşünün ve araştırın ve ardından ona yönelin. İçinde Pembe ile Siyah, Siyah ile Mavi, Beyaz ile Pembe ve Kahverengi ile Beyaz gibi 4 renk bulunmaktadır. 2Gb dahili belleğe sahiptir ve harici bellek TF kartı destekleyecektir. MP3 ve WMA ses formatları yerleşiktir ve Birini Tekrarla, Normal, Klasörü Tekrarla, Rastgele, Klasörü Tekrarla ve Tümünü Tekrarla gibi farklı çalma modlarına sahiptir. Ayrıca Rock, POP, Natural, Softz, Classic, DBB ve Jazz’dan EQ’lar alacaksınız. Ayrıca FM işlevini, e-kitap, ses kaydını, Tel-kitap işlevini ve oyunları da destekleyebilir. Ayrıca FM ve TM kart yuvası şarkı sözleri gösterimini de destekler. İçinde yerleşik hoparlörler var. İngilizce, Fransızca, Basitleştirilmiş Çince, Japonca, Geleneksel Çince, Almanca, Korece, Portekizce, İtalyanca, Rusça Felemenkçe, Danca, İspanyolca, Türkçe ve İsveççe gibi çeşitli dil türleri desteklenecektir. Bu MP3 Çalar ve TF Kart yuvasına ayrıca uzun süreli kullanım için çıkarılabilir ve şarj edilebilir yüksek enerjili bir pil de alabilirsiniz. Casino oyunlarında deneme bonusu

Ayrıca herhangi bir marketten satın alacağınız bu 4 adet 2GB FM ve TF Kart Yuvalı MP3 Çalar’da farklı paket türlerine de sahip olabilirsiniz. Ancak ister çevrimiçi olarak ister herhangi bir yerel elektronik mağazasında her zaman en iyi fiyatları ve indirim tekliflerini arayın. Önce fiyat seviyelerini karşılaştırırsınız, sonra en iyisini seçersiniz. Bazı çevrimiçi perakende mağazaları size 4* 2GB MP3 Çalar, 4* Kulaklık, 4* USB Kabloları, 4* Kullanım Kılavuzları ve ayrıca 4 Güç adaptörü gibi yüksek paketler verecektir. Bu yüzden paket teklifleriyle en iyi fiyat seviyelerini kontrol edin. Canlı bir demo şansı yakaladığınızda çevrimiçi satın almayı tercih etmeniz önerilir.

Casino Review – Why I Like To Play At Bet365 Casino?


Casino games especially Roulette, Baccarat and Sic Bo are my favorite games. All casinos are providing these games; I play the games in many of online casinos but my most favorite casino that I play the most is Bet365. You must wonder why I choose to play the most at Bet365 casino. What are the features of this casino that attract me to become its royalty customer?

Online casinos are among my income sources, I play with strategies that I learned from various places and from past years experience, one important factor to ensure I have best chance of winnings is the betting limits. Most casinos have either too low of upper limit or too high of lower limit that they allow to bet on each table. Let takes roulette game as an example, many casinos have a betting limit of $1 to $25 or $0.10 to $10. When I do strategy betting, it’s every easy to hit the maximum limit after a few rounds if the draws do not result in winnings. The limit range of Bet365 fit the best for my need; the roulette game of Bet365 casino allows betting limit as low as $0.25 to as high as $250. The table limit gives me sufficient range to do my strategy betting so that I can win within my projected number of games.

Another feature that really makes me stays with Bet365 casino is the customer services provided by the casino. The casino has the support representatives online 24 hours to give require support to the players. When you click on online support icon, a customer support representative will response to you immediately. For a frequent casino player like me, excellent support is important because you will definitely face some problems such as betting cannot be confirmed, account not updated with the winnings which may due to connection problem, video is offline for live games & etc; I need a fast response from support team to resolve my issues. Normally, before I signup with a casino, I will test the online support chat at different time to ensure the casino has someone to response to me if you need help. situs slot gacor Bet365 casino passed my evaluation on excellent support requirements.

Although Bet365 casino offers attractive bonuses, it is not the key reason I stay with Bet365 casino. However, bonuses help to increase my bankroll so that I always have sufficient money to play with my strategies. Besides the standard 100% matching bonus upon your first deposit, Bet365 casino does offer various bonuses from time to tome. Sometimes, you need to make deposit in order to claim the bonuses but there are bonuses given free with the need to make any deposit. But all of these bonuses are subject to the terms and conditions of the casino; you should read the wagering requirement before you make your decision to accept these bonuses.

Summary

For me, Bet365 casino is a good place to play casino online especially those who like to make extra income from casinos. While it provides most of the games offer by online casinos, the betting limits have sufficient range to play with any winning strategy.

Bank on It Slot Machine


Some of the new slot machines have so many side games that they are confusing. It almost becomes a game of inserting your money, hitting a button, and seeing what happens. If you want to have fun, and know what you’re doing, Bank

Some of the new slot machines have so many side games that they are confusing. It almost becomes a game of inserting your money,Bank on It Slot Machine Articles hitting a button, and seeing what happens. If you want to have fun, and know what you’re doing, Bank on It may be just the ticket.

No, Bank on It doesn’t have 293 reels and 216 bonus games. It’s a solid 3-reel game and the pay table is easy to understand. As with any great slot machine, you can play multiple denominations and there’s a bonus. Bank on It has five denominations-nickel, quarter, fifty cents, dollar and five dollar.

Do you hate seeing all blanks on the pay line? Not any more! In Bank on It, when you get three blanks on the pay-line, the coins you played are put into a bank. It’s called the “Piggy Bank.” The game puts 150 coins into the piggy bank to start out and the bank keeps increasing every time you get three blanks on the pay-line.

To break the piggy bank you need to get three little piggies. Bank on It has a wild symbol too and that can count as a piggy. The bank is a nice addition and a welcomed side game.

pengeluaran hk As with any online slot machine, you’ll need to play max coins to hit the jackpot. Bank on It takes three coins to max it out. Once you’re maxed, start praying for the three red 7’s, because that’s the magical combination that will unlock the big payday.

Game Play

Playing Bank on It is incredibly easy. It’s not filled with tons of frills. After picking your denomination, you pick the number of coins to play. I never advocate playing anything less than the maximum. If you’re not going to max the machine out, why play? The goal is to hit the jackpot and you can’t do that on any slot machine without going all out.

I like Bank on It, because it’s your typical 3-coin max. You won’t need to put in 15-20 coins or more like other slot machines.

After putting in your coins, just hit the button to spin those wheels. The pay table is easy to understand and it’s right on the machine. You won’t need sub-screens to figure out how to win. There’s one pay-line, just like the good ole’ days.
Once the wheels come to a stop, you’ve won or lost. There aren’t any side games to Bank on It other than the piggy bank feature.
Bottom Line
If you want a simple online slot machine, this is it. The machine has three reels, three coins max, one pay-line and one side game. It’s very simple, but it’s fun to play.

An Overview of Clay Casino Poker Chips

 

Uncover the mystery of Clay Casino Poker Chips and see if they are right for you at this time. Please read our detailed overview of Clay Casino Poker Chips and make your own final determination.In this guide,An Overview of Clay Casino Poker Chips Articles you will receive an overview of clay poker chips. When it comes to poker supplies, poker chips that are composed as clay are considered to be a favorite among both professional players and those that play in leisure. As you know, poker chips are a type of currency that is typically used in casinos and private gaming environments in place of cash. 99ok

Poker chips are also often referred to as “checks”. In some cases, depending on the location, they may also be identified as “cheques”. Clay poker chips that are created through the means of molds and compression devices are among the most common type of poker chip in the gaming industry today.

As early as the 1880’s, there were companies that specialized in creating clay chips. In the early days, a mixture of clay and a substance called shellac was mixed together and then compressed so that players could implement the use of these items instead of the standard gold pieces, coins, and wood chips that were originally used. Clay chips have been and can be created displaying a large number of intricate designs, patterns, pictures, and logos.

In addition to this, the standard colors of white, red, and even blue can be created. However, to date, these types of chips can be created in practically any color that a player desires. Many players enjoy the variety of colors, designs, and exquisite quality when it comes to these types of chips. This is one reason why they are such a popular choice.

Many individuals believe that clay chips are composed entirely of clay. However, this is actually inaccurate. These chips are often referred to as compression molded chips among those that design them and implement the use of them. There are many substances that are added to the clay that is used to create these poker chips in order to instill a high level of durability. These materials may include any and/or all of the following: sand, certain types of clay compositions, and even mixtures of calcium.

Most manufacturers of clay casino poker chips are actually quite secretive when it comes to the actual creation process. In the early days of clay being used for chips, it was discovered that the chips would become easily damaged, and would collapse in many instances. However, for nearly a century, they have become quite strong due to the small deposits of various materials being added to the mix.

When it comes to the care and maintenance of clay casino poker chips, one must be very cautious. It is important to understand that these cannot be placed in water or cleansing systems such as dishwashers if they are to remain intact and in decent condition. Most professionals agree that the most appropriate method to cleaning these chips is to create a mixture of detergent that is mild in composition and water.

Once this is done, a soft bristle infant toothbrush should be used to lightly clean the sides and the edges of the chip. Once clean, they should be laid out on a soft, nonabrasive cloth in order to dry. Once dry, the chips should be placed in a dry place that is relatively cool. It is also important to avoid exposure to sunlight and extreme temperatures.

Clay casino poker chips have various weights. The weight is dependent upon the materials used to create the chip, and whether or not lead is integrated into the composition. The weight is measures in grams, and starts at 8.5g (grams) when it comes to clay poker chips. You can also find clay chips in weights up to 10 grams in most instances. There is a powder that contains high traces of lead that is sometimes used during the creation of poker chips that are clay based. Naturally, if this powder is used, it will increase the weight of the chip. Not all higher weight chips have this powder included in them.

There are many advantages to purchasing these types of poker chips. First, these are the most popular types of chips used in the commercial and the private sector when it comes to various types of poker games like Texas Holdem, Seven Card Stud, Five Card Draw, and Caribbean Stud Poker. Next, these chips have excellent handling.

It has been found that they are much easier to work with than the standard plastic chips on the market today. These poker chips are exceptional when it comes to durability. Last, but not least by any means, they are affordable as well! Now that you have been introduced to clay casino poker chips, you can easily see why they are such a wonderful choice for your gaming needs!

 

Slot recommendations for Malaysia Online Casino Players


Slot has always been one of the most popular and most played casino game in the world of gambling. It doesn’t require skill but it requires a lot of luck in order to hit the jackpot.

Mamak Corner. Inspired by Malaysia�s bustling street food scene, Mamak Corner is an eight-line slot game comprising of nine reels that employ popular local street food as icons. It comes with a generous dose of free spins. In this game, players are treated with delicious images while they make their bankroll a heavyweight casino treasure. This slot offers a �Bonus Game,� where players are given the opportunity to choose �Chef Hat� icons from a selection of 20. They need to open the �Chef Hat� to reveal the number of free spins or multiplier bonus. All free spins and multiplier will be added up after the bonus round ends. They will be automatically awarded five free spins after completing the bonus round.
Football Fans. Being a country with a strong football tradition, Malaysia can find this slot game very interesting. Football Fans is a fixed 25-line-5-reel slot which uses football icons as the thematic backdrop. It comes with attractive Free Spin and Bonus Game features that rival other games�whether in real-life or online casino�in terms of the level of excitement and degree of profitability. 99ok The �Free Spin� round of this game is triggered when three or more Free Spin symbols appear anywhere on the screen. Up to 38 free spins and 5X multiplier can be won from this round.
Mahjong Legend. Mahjong is now almost a national game in many Asian countries, particularly those with significant Chinese population. The 12Ruby Club game called �Mahjong Legend� was strongly inspired by this ancient tradition. Although technically a slot, this online casino product uses Mahjong symbols and characters as its main theme or story backdrop. Up to 1500 times of players� wager can won from this game.
Western Zodiac. This game uses astrological symbols on the reels and allows players to win up to 100 FREE SPINS and multiply their wager up to five times! Western Zodiac is a five-reel slot game designed to fully stimulate players� appetite through HD graphics. Here, they are re-introduced to all the well-known celestial readings from western astrology and some special icons: wilds (Sun), free spins, and scatters (Moon) which in correct order or number can bring them a galaxy of fortune.

Slot recommendations for Malaysia Online Casino Players


Slot has always been one of the most popular and most played casino game in the world of gambling. It doesn’t require skill but it requires a lot of luck in order to hit the jackpot.

Mamak Corner. Inspired by Malaysia�s bustling street food scene, Mamak Corner is an eight-line slot game comprising of nine reels that employ popular local street food as icons. It comes with a generous dose of free spins. In this game, players are treated with delicious images while they make their bankroll a heavyweight casino treasure. This slot offers a �Bonus Game,� where players are given the opportunity to choose �Chef Hat� icons from a selection of 20. They need to open the �Chef Hat� to reveal the number of free spins or multiplier bonus. All free spins and multiplier will be added up after the bonus round ends. They will be automatically awarded five free spins after completing the bonus round.
Football Fans. Being a country with a strong football tradition, Malaysia can find this slot game very interesting. Football Fans is a fixed 25-line-5-reel slot which uses football icons as the thematic backdrop. It comes with attractive Free Spin and Bonus Game features that rival other games�whether in real-life or online casino�in terms of the level of excitement and degree of profitability. 99ok The �Free Spin� round of this game is triggered when three or more Free Spin symbols appear anywhere on the screen. Up to 38 free spins and 5X multiplier can be won from this round.
Mahjong Legend. Mahjong is now almost a national game in many Asian countries, particularly those with significant Chinese population. The 12Ruby Club game called �Mahjong Legend� was strongly inspired by this ancient tradition. Although technically a slot, this online casino product uses Mahjong symbols and characters as its main theme or story backdrop. Up to 1500 times of players� wager can won from this game.
Western Zodiac. This game uses astrological symbols on the reels and allows players to win up to 100 FREE SPINS and multiply their wager up to five times! Western Zodiac is a five-reel slot game designed to fully stimulate players� appetite through HD graphics. Here, they are re-introduced to all the well-known celestial readings from western astrology and some special icons: wilds (Sun), free spins, and scatters (Moon) which in correct order or number can bring them a galaxy of fortune.

Riverboat Casinos and Casino Cruises-Then and Now


Long before the online gambling revolution and even before the boost of tribal casinos, a casino cruise was the only legal way to gamble in the US besides Las Vegas and Atlantic City casinos. Nowadays, gambling on a riverboat casino is only one of the many options that the recreational gambler faces when he feels like shooting dice.

The history of casino cruises and riverboat casinos in the United States goes back to the beginning of the 19th century when the Mississippi River was a major trade center for farmers and merchants. The river towns became major attraction for professional gamblers, also known as cardsharps, who were hunting the travelers who used to carry large amounts of cash with them.

When five cardsharps were lynched in Mississippi in 1835, the professional gamblers drove away from the south. The fashion of riverboat gambling remained as an informal routine between travelers. The two decades before the Civil War saw the pick of luxurious riverboat casino gambling.

The public image of the average riverboat gambler has changed a lot in the last century. If during the 19th century riverboat gambling was part of the frontier lifestyle, nowadays, a casino cruise is something you would buy for your grandparents anniversary.

The first State to legalize casino riverboats was Iowa in 1989. 99ok Now, riverboat casinos are legalized in Florida, Georgia, Illinois, Indiana, Iowa, Louisiana, Massachusetts, Michigan, Mississippi, Missouri, South Carolina and Texas. In some states, the casino riverboats actually sail along the sea, while others are anchored permanently and never leave the dock. The second type of riverboat casinos enable recreational gamblers to simply hop on a nearby casino and play their favorite casino game for a few hours.

The types of casino games available in riverboat casinos vary from one state to another. You can usually play slot machines and classic table games such as blackjack, roulette, craps, baccarat, etc. Some of the riverboat casinos also have poker rooms where passengers can play Texas Holdem against each other. Most of the casino cruises are family oriented and offer other activities besides gambling such as live entertainment for children.

If you are planning to take part in a casino cruise, you do not have to worry about cardsharps or a tough competition around the poker table. Most of the people who join a casino cruise are recreational gamblers who appreciate a good game of craps in between fine dining and sun tanning on the dock. In addition, you would enjoy a much nicer and patient service from the casino dealers and employees than in an average Las Vegas casino.

If spending a weekend on a riverboat casino is too much for you, you can try some of Florida daily casino cruises. If you take Sterling Casino Lines cruise, for example, you can leave at 11 am and be back by 18 pm. Sterling Casino Lines cruises take place on a 75,000 square feet gambling area with more than 1,000 slot machines and 50 table games.

Sterling Casino Line cruise is only one example from numerous options available around the states for those of you who want to gamble at the country rivers, lakes and seas. The variety of casino cruises and dockside riverboat casinos includes the most luxurious Las Vegas styles casinos and simpler alternatives. If you enjoy gambling just for fun and you tend to get sea sick, joining a casino cruise can be an enjoyable distraction for one day or for a whole weekend.

Riverboat Casinos and Casino Cruises-Then and Now


Long before the online gambling revolution and even before the boost of tribal casinos, a casino cruise was the only legal way to gamble in the US besides Las Vegas and Atlantic City casinos. Nowadays, gambling on a riverboat casino is only one of the many options that the recreational gambler faces when he feels like shooting dice.

The history of casino cruises and riverboat casinos in the United States goes back to the beginning of the 19th century when the Mississippi River was a major trade center for farmers and merchants. The river towns became major attraction for professional gamblers, also known as cardsharps, who were hunting the travelers who used to carry large amounts of cash with them.

When five cardsharps were lynched in Mississippi in 1835, the professional gamblers drove away from the south. The fashion of riverboat gambling remained as an informal routine between travelers. The two decades before the Civil War saw the pick of luxurious riverboat casino gambling.

The public image of the average riverboat gambler has changed a lot in the last century. If during the 19th century riverboat gambling was part of the frontier lifestyle, nowadays, a casino cruise is something you would buy for your grandparents anniversary.

The first State to legalize casino riverboats was Iowa in 1989. 99ok Now, riverboat casinos are legalized in Florida, Georgia, Illinois, Indiana, Iowa, Louisiana, Massachusetts, Michigan, Mississippi, Missouri, South Carolina and Texas. In some states, the casino riverboats actually sail along the sea, while others are anchored permanently and never leave the dock. The second type of riverboat casinos enable recreational gamblers to simply hop on a nearby casino and play their favorite casino game for a few hours.

The types of casino games available in riverboat casinos vary from one state to another. You can usually play slot machines and classic table games such as blackjack, roulette, craps, baccarat, etc. Some of the riverboat casinos also have poker rooms where passengers can play Texas Holdem against each other. Most of the casino cruises are family oriented and offer other activities besides gambling such as live entertainment for children.

If you are planning to take part in a casino cruise, you do not have to worry about cardsharps or a tough competition around the poker table. Most of the people who join a casino cruise are recreational gamblers who appreciate a good game of craps in between fine dining and sun tanning on the dock. In addition, you would enjoy a much nicer and patient service from the casino dealers and employees than in an average Las Vegas casino.

If spending a weekend on a riverboat casino is too much for you, you can try some of Florida daily casino cruises. If you take Sterling Casino Lines cruise, for example, you can leave at 11 am and be back by 18 pm. Sterling Casino Lines cruises take place on a 75,000 square feet gambling area with more than 1,000 slot machines and 50 table games.

Sterling Casino Line cruise is only one example from numerous options available around the states for those of you who want to gamble at the country rivers, lakes and seas. The variety of casino cruises and dockside riverboat casinos includes the most luxurious Las Vegas styles casinos and simpler alternatives. If you enjoy gambling just for fun and you tend to get sea sick, joining a casino cruise can be an enjoyable distraction for one day or for a whole weekend.

Commercial Casinos Energy Policy Act Tax Opportunity


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.

99ok 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