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

Online Casinos vs. Traditional Casinos

Casino enthusiasts can nowadays take their passion to the next level by playing various popular casino games on the Internet. Online casinos are the perfect alternative to traditional casinos, as they allow people to enjoy a wide range of popular games from the comfort of their home. Games such as Baccarat, Blackjack, Craps, Roulette, Slot Machines or Video Poker are the most renowned games played inside casinos all over the Internet. J88 đăng nhập

By visiting online casinos, games lovers have the opportunity to practice their hobby anytime, anyplace, thus being able to save a lot of time and effort in the process. Online casinos function just like regular ones, implementing the same rules and offering similar winnings to their customers. Both novice and experienced casino game players worldwide consider online casinos to be the perfect substitute for regular casinos, as they are a lot more practical, more accessible and more user-friendly than their counterparts.

Online casinos have become extremely popular in the last few years, drawing more and more game enthusiasts and offering them the chance to earn considerable sums of money simply by becoming registered members. Lots of popular online casinos offer various signup bonuses to all new players that decide to make initial deposit. These bonuses are usually calculated to match a previously established percentage of the player’s initial deposit. Therefore, the larger the deposit, the larger the received signup bonus! Enabling games enthusiasts to interact in a fun and stimulating environment and also win great prizes by practicing their hobbies online, Internet casinos have achieved a lot of exposure lately, welcoming thousands of new visitors each day.

There are basically three types of online casinos: web-based online casinos (websites that allow visitors to play casino games without having to download any kind of software to their computers), download-based online casinos (requiring players to download a certain type of software to their computers in order to have access to casino games) and live-based casinos (a combination between real world and web-based casinos).

Each distinctive type of online casino has its own set of advantages and disadvantages, casino enthusiasts having to do a little research before choosing the one that best satisfies their needs. However, the most popular type of online casino is the web-based casino. The major advantage characteristic to this type of online casino is that it allows users to play many different games without having to download and install additional software on their computer. Unlike other types of Internet casinos, the web-based online casino is suitable for playing casino games on any computer that has an appropriate connection to the Internet.

While several years ago online casinos were considered to be unsafe or even fraudulent, nowadays most casinos on the Internet are serious and reliable. In present, the latest security measures are being taken in order to make sure that all online casinos perform legal actions and provide their clients with a trusty set of services. However, always remember to check the reviews of a certain online casino before becoming its customer. The recommended thing to do when looking for reliable online casinos is to stick with the popular ones. This way you will be able to avoid any kind of problems.

Gambling Affiliate Programs And Casino Portals

The smartest way to get started is to simply create a casino website, and use only original content next to advertisements of your chosen or best paying casino affiliate programs. Creating content that was originally written by you or copywriter is the most important step to get listed on search engines, especially if you can target specific keywords with each article or an add that you post up. Keep in mind, organic-pure search engine traffic is basically free, so try to gain as much as you can out of it.

For example, you might want to create a casino blog with online gambling playing tips, and in between each advice or two you can add a link with your affiliate code to an online casino that you’re promoting. It’s really that not complicated! Once you’ve build a web site with unique content and all promotional material as banners, text links you are ready to go public to forums, article sites, press releases and other publications online. Link vào j88

Casino Gaming Portals can provide a variety of online gambling categories (like casino games or poker betting tips) as well as a variety of gambling sites within a category. Many people like to try different websites, and with a Gambling Portal you can give them that ability and keep them as your casino player at the same time.

Casino Gamblers are a superstitious lot. If they feel they’re having bad luck at Online Casino Treasure, then they’ll leave and try their luck at Online Casino Glamour or Imperial Casino Online. When you promote only one casino or Poker room, you may lose some bingo players who feel unlucky at that only casino. When you running a casino portal, those same casino players will settle into one of the other brands you’re promoting where they feel Best Luck is more favorable to them.

Gambling Portals keep players in control to make their own choices about where to gamble. Players like being able to make choices. It makes for a better gaming experience, and gives them a reason to return to your Portal for more news and new offers.

A good Casino Portal always offers gambling tips and information that gamblers find relevant and supportive. This provides “tackiness” and a basis for forming a long-term, loyal relationship with the casino portal.

When you have a Gambling Portal, you can pool your promotional efforts and online gambling resources into promoting just the Portal, and then let the Portal direct traffic to the various casino/poker properties. This is more cost effective than promoting each casino separately.

With a Casino Gaming Portal you can use self-marketing or up-sell techniques to take a casino player coming off a big win at Golden casino with his pockets full of cash and lead him into Europe Casino for exciting Blackjack action. It will bring even more revenue for your Casino Affiliate Partner account and higher payouts for you.

Online Casinos vs. Traditional Casinos


Casino enthusiasts can nowadays take their passion to the next level by playing various popular casino games on the Internet. Online casinos are the perfect alternative to traditional casinos, as they allow people to enjoy a wide range of popular games from the comfort of their home. Games such as Baccarat, Blackjack, Craps, Roulette, Slot Machines or Video Poker are the most renowned games played inside casinos all over the Internet.

By visiting online casinos, games lovers have the opportunity to practice their hobby anytime, anyplace, thus being able to save a lot of time and effort in the process. Online casinos function just like regular ones, implementing the same rules and offering similar winnings to their customers. abc8 Both novice and experienced casino game players worldwide consider online casinos to be the perfect substitute for regular casinos, as they are a lot more practical, more accessible and more user-friendly than their counterparts.

Online casinos have become extremely popular in the last few years, drawing more and more game enthusiasts and offering them the chance to earn considerable sums of money simply by becoming registered members. Lots of popular online casinos offer various signup bonuses to all new players that decide to make initial deposit. These bonuses are usually calculated to match a previously established percentage of the player’s initial deposit. Therefore, the larger the deposit, the larger the received signup bonus! Enabling games enthusiasts to interact in a fun and stimulating environment and also win great prizes by practicing their hobbies online, Internet casinos have achieved a lot of exposure lately, welcoming thousands of new visitors each day.

There are basically three types of online casinos: web-based online casinos (websites that allow visitors to play casino games without having to download any kind of software to their computers), download-based online casinos (requiring players to download a certain type of software to their computers in order to have access to casino games) and live-based casinos (a combination between real world and web-based casinos).

Each distinctive type of online casino has its own set of advantages and disadvantages, casino enthusiasts having to do a little research before choosing the one that best satisfies their needs. However, the most popular type of online casino is the web-based casino. The major advantage characteristic to this type of online casino is that it allows users to play many different games without having to download and install additional software on their computer. Unlike other types of Internet casinos, the web-based online casino is suitable for playing casino games on any computer that has an appropriate connection to the Internet.

While several years ago online casinos were considered to be unsafe or even fraudulent, nowadays most casinos on the Internet are serious and reliable. In present, the latest security measures are being taken in order to make sure that all online casinos perform legal actions and provide their clients with a trusty set of services. However, always remember to check the reviews of a certain online casino before becoming its customer. The recommended thing to do when looking for reliable online casinos is to stick with the popular ones. This way you will be able to avoid any kind of problems.

Difference Between an Online and a Land Based Casino


No doubt that in the earlier times playing at land based casinos was the only option that the gamblers had. But with the advancement of technology the gamblers witnessed the advent of the online casinos which gave them more entertainment and they can even play at the comfort of their home. The online casino offers their players assurance of confidentiality, security, and the instant payment on registering a win.

It is very simple that more are the online casinos the tougher the competition becomes. Playing at online casino is more expedient. If we are going at a land based casino it is a costly deal and it is not very easy to play at a land based casino as it needs some scheduling. On the contrary the online casinos provide you to play online while sitting at your home. It is the competition that forces different online casinos to provide the utmost importance to their online players and ensuring that they had a good time while playing. Having so much variety gives the player a choice to select which is the best one and which suits you the most as compared to others.

A gambler makes sure that the game that he is about to play offers a good bonus and payout. KUBET If you have taken a decision to play at a land based casino then you should know that the payouts at land based casinos are not that attractive when you compare it with the online casinos.

It is the extra expenditure at the land based casinos that makes it more costly to play at. For example the payments for the waiters and the cleaners, their payment is made by the profits earned by the casino. The online casinos don’t have to pay anybody and a lot of money is saved and this is the reason that they have the high payouts. This brings the gamblers more at the online casinos.

At a land based casino there is no privacy and there are certain restrictions that are applied at the gambler. There are some land based casinos where a particular dress code is allowed and you could be asked to leave the casino if you haven’t won much amount. At an online casino there are no dress codes and it is only you who will be playing and winning big amount. No questioning whatsoever for anything.

At a land based casino there are not enough games as they have limited space. Online casinos are equipped with all the latest and the most popular casino games. You don’t have to deal with any complications regarding the games at an online casino as there are customer support executives those who are working around the clock to help you.

If you are a new player and you are playing at a land based casino you are bound to face problems while playing and choosing the games as you are on your own. But this is not the case with the online casinos as it is very easy to play the online games. There are proper guidelines how to play a particular game, the bonus rounds are also mentioned, and the most important they are certified which ensures the authenticity of being an online casino.

Win at Online Slots


Online slots are a lot of fun and often quite profitable too. Progressive jackpot slots offer some of the highest potential returns for your stake of all casino games, and if you follow a basic strategy you can maximize your chances of winning.

Firstly it is important to understand the pay table and how the game works. Progressive jackpot slots take a portion of each stake played – sometimes a few cents or even a portion of a cent to put towards the progressive jackpot. Usually the progressive jackpot will only be payable when maximum coins are played, so it is always important to play maximum coins when playing any progressive jackpot slots. Too often have online players fallen foul of this rule only to miss out on a massive jackpot. If your bankroll is too small to let you play maximum coins then choose a slot with a smaller stake – don’t risk missing out on that big win.

It is not just with progressive slots where betting maximum coins is a good strategy. Even the simplest single payline slots usually have pay tables which favour maximum coin play. Although it is not quite as important to bet max coins on these slots in that there is no progressive jackpot to lose out on, if you want to maximize your return then always bet max. Over time, this will prove to give you the maximum potential return.

One of the major mistakes online slot players make is continuing to play a “cold” machine in the mistaken belief that a big win is due. Although it is true that all machines have to pay out a certain percentage in the long run, it doesn’t necessarily mean that you should continue to pump a machine which is not paying believing that a big win is due. The outcome of any spin on a slot depends on the RNG – random number generator, and this random number generator doesn’t take into account what has happened previously – so the odds of a winning spin are the same – whether you have had 10 winning spins in a row or 1000 losing ones.

This is a concept many gamblers have problems with – they often quote the law of averages – saying that after 10 losing spins then a winning spin must be due. However, if you liken this to an example of tossing a coins you will see how this logic is flawed. If you toss a coin five times and each time it lands on heads – on the sixth toss most gamblers would bet that the coin will land on tails (apart from the smart ones who would argue that the coin is weighted to heads and will therefore land on heads!). However, despite what may have happened before the actually odds of the coin landing on either heads or tails are still 50/50 – this doesn’t change. Therefore continuing to play a machine which isn’t paying in the hope that a win is due is a sure fire way to lose money! Nhà cái MB66

Software Behind Online Casinos


When you choose to spend your time and money at an online casino, you’re putting your trust in that casino to use software that is fair to players. Of course, any internet casino that doesn’t have a decent payout schedule risks going out of business, because there are so many web casinos where people really do win decent money. But when you go online to gamble, you want to know that the software powering those games you love is legitimate and has been tested and approved as being fair to players. Three of the biggest software providers for top casinos online are Realtime Gaming, Rival Gaming, and Vegas Technology. uu888

Real-time Gaming has been around since 1999, running from Atlanta, USA, and Costa Rica. They quickly developed a reputation with both the industry and with players as being one of the best software providers for web casinos. They are perhaps most well-known for Real Series slots, which are very popular with players. One feature players particularly like with Real Series slots is that they can set it on Auto Play and play automatically. Operators that use Real-time Gaming software have plenty of freedom as to how they implement the software. They can, for example, choose how high or low they want the payout percentages to be on a game-by-game basis. For players, this may make it a little harder to figure out which operators are the most generous. Win Palace Casino is one of the top Real-time Gaming-powered internet casinos.

Rival Gaming is smaller than some of its competitors, but the software itself has a good reputation for quality. Rival has been opening casinos since 2006, and has rapidly become a favorite with players. Owned by a Cyprus-based company called Black Chip Ltd., all Rival Gaming casinos are licensed in Curacao. DaVinci’s Gold and Cocoa Casino are two popular Rival Gaming Casinos. The interactive slots, or iSlots, are generally the biggest draws at Rival Gaming casinos due to their great graphics and interesting themes. Also, players are able to influence the outcome of bonus rounds, and many find this to be a very attractive feature of Rival Gaming’s iSlots.

Vegas Technology has software for over 100 casino games, but they focus on slots and online slots tournaments. Vegas Technology developed Lucky 7s, the only seven-reel slots game out there. Many of its slots games have American themes (“Red White & Win,” “Independence Day”), and they cater to American players. Daily tournaments are a prominent feature of Vegas Technology casinos, but there are also freeroll tournaments and buy-in tournaments. In addition to slots tournaments, Vegas Technology-based casinos are also big in blackjack and video poker tournaments. Vegas Technology software comes in an instant-play format that’s compatible with Apple computers, which has been another big draw to American players. The software is audited regularly by an independent auditor for average payout percentages and fairness, and this is reassuring to players that they are being treated fairly. VIP Slots Casino and Super Slots Casino are two top online casinos that use Vegas Technology software.

Checking out monthly payout reports and audits of online casinos that use top casino software are good ways to ensure that you’ll be treated fairly when you play at a casino online.

Macedonia Casinos


It seems that these days there are casinos and gambling opportunities no matter where you go and Macedonia is no exception to this rule! There are several Macedonia casinos that tourists, as well as residents, enjoy visiting and having a good time playing classic casino games as well as some of the newer variants. Macedonia casinos provide all the fun and excitement you would expect from a casino anywhere in the world.

There are a number of well-known casinos in Macedonia including the Apollonia Casino and Hotel Jugo in Gevgelija, Casino 23 – Bristol Hotel in Skopje, Casino Dojran in Dojran, Hotel and Casino Metropol in Ohrid, Le Grand Casino – Holiday Inn Hotel in Skopje, Le Grand Casino – Hotel Epinal in Bitola, and Viva Casino Continental Hotel in Skopje. All the casinos offer something a bit different, but you can rest assured that even if you do not speak the language, you will enjoy visiting these casinos and having the chance to play your favorite casino games! A casino is a casino, and while you may need to learn the specifics of the variants of each game, you will recognize all your favorite games in an instant.

If you are visiting an area of the county that does not have one of the listed Macedonia casinos, that doesn’t mean that you cannot enjoy the casino games that you have come to love. If you are just visiting, you can stay in a hotel that offers you Internet access, where you can get online and enjoy all your favorite games. Since Macedonia casinos tend to be quite spread out, a good deal of the people that live there visit online casinos anyway. Not only do some people have to get online if they want to visit a casino, it’s simply a more convenient way to play poker, roulette, slots, or any of your favorite casino games.

Macedonia casinos are like casinos all over the world, offering all the familiar casino games that are known the world over. The local casinos not only cater to the residents of the area, but they also cater to tourists by offering all the popular international games. ini777 login Variations of poker, roulette, blackjack, and slot games can be found in all the Macedonia casinos for the express purpose of appealing to a wide consumer base, so people everywhere will come, play, and have a great time.

Having Fun With Casino Games


Casino games can be a fun and enjoyable way to spend your extra time. The great thing about casino games is that now you can play in a land casino or online, the choice is yours. Many people love going to land casinos from time to time for the experience, but more and more people are turning to online casinos to join in on the fun.

There are many different choices in games and formats. For example, some casinos allow you to play and gamble right on their website for the fun. However, other online casinos require a software download that synchronizes with the website to account for your wins, losses, and credits.

There are many online casino games to choose from. For example, you can play slots. Online slots are very similar to casino slots, however, the biggest difference is the way you play. Instead of dropping the coin in the slots and pulling the lever, you determine digitally how much you will bet and then push a button with your mouse to get the reels rolling.

You can also play online blackjack, perhaps one of the most popular casino games in existence. Again, it is very similar to land based casino type of play, only it is done digitally and on a computer. In some cases, many people prefer online casino games over land based casinos because of the lack of noise, crowds, and inconvenience that many players might feel.

Video poker is also extremely popular when it comes to online casino games. These types of games allow you to play the poker games you love, without having to set foot outside of your home. link slot gacor Sitting in your own chair, with access to your own refrigerator, and perhaps even in the comfort of your pajamas, you can play the poker games you enjoy most.

Roulette is another popular online casino game. It is just as popular online as it is offline perhaps even more so. Online casino games generally make things easier to understand. For instance, they will have the rules right there available to you with just a click of the mouse button. Some sites even offer many articles on the different types of casino games, which are filled with strategies, rules, and history of the game for you history buffs.

There are just so many choices in casino games online that you may have troubles picking just one, you can try your hand at craps, Texas Hold’em poker, seven card stud, five card stud, blackjack, slots machines, and so much more without having to get into the car, waste gas, drive to the casino, pay for parking, buy the drinks, and tip the server at the same time.

Now you can see why many people are turning to online casino games for their gambling fun. They are convenient, colorful, appealing, and so much fun to play. Why not give online casino games a try next time you find yourself bored, with nothing to do.

Casino Online – White Label Casinos For Everyone – Part Two


Partners buying white label casinos are always found. In this situation they take all the risk in promoting the casino and return of their expenses. On the other hand, this scheme is convenient for them too. They can get good software for a small percent of its full cost, their organizational expenses are minimal – they do not have to get license, organize processing and support service, solve problems with servers etc. Thus, with minimal investments a partner gets a good casino and begins to promote his own brand. Certainly, he gets only 50% per cent, but in partnership programs he would get only 30-40%, promoting somebody else’s brand. slot This scheme, in case of successful promotion, gives an opportunity of buying software out completely or selling a popular brand with its gamblers. It seems to be a good variant for businessmen – beginners ready to invest tens of thousands dollars, but not millions dollars in their casino.

All the owners of white label casinos feel comfortable (although they take smaller or bigger risks). And what about gamblers? It is not so convenient for them. Firstly, user is usually allowed to have an account and get bonuses only in one of the casinos, a parent or a white label one. The later does not want to mention parent casino or other competitors, that is why gamblers usually get to know that they have spent time and traffic down the drain, only after they have registered or even made a deposit. Secondly, the risk in gambling is increased, as the new member of interrelations appears – white label casino owner. It means, that a chain of problem solution becomes longer, and risks for gamblers in case of parent-partner casino problems arise.

How can one recognize a white label casino? It is not easy, because there is usually no information about a parent casino (although some casinos leave the parent casino indications in the site text or picture, for example, in the statement of payments). White label can be identified through its support telephone number – it is the same as for a parent casino (although the casinos of one group often use the same number). The poorest casinos may leave the standard site design. Besides, one can go to the software producer’s site – white label casinos are not mentioned there. One may also simply use search option, most of the sites contain the list of casinos with definite software and usually do not list white label.

Thus, it turns out, that white label casinos (as well as poker rooms or bookmakers) give good opportunities to businessmen-beginners, who want to have their own respectable casinos, but are not ready to invest much. For gamblers such casino is not the best gambling house to play – the risks are higher, so it is better to gamble in a parent casino.