State of Play 2023
Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

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Number of Casinos 27
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Economic Impact $4.75 Billion
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Jobs Supported 38,069
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Tax Impact & Tribal Revenue Share $691.4 Million
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Gross Gaming Revenue $582.9 Million (2022 Commercial GGR)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2022.

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Number of Casinos 27
-
Economic Impact $4.75 Billion
-
Jobs Supported 38,069
-
Tax Impact & Tribal Revenue Share $691.4 Million
-
Gross Gaming Revenue $1.90 Billion (2016)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2021.
Arizona has 16 tribes operating 24 Class III gaming casinos in the state. Another six tribes do not have casinos but can lease their Class III gaming devices to other tribes in the state under a “transfer agreement.” Under the Compact, a maximum of 1,400 gaming machines are authorized at each current gaming facility and maintains the use of Transfer Agreements.
Responsibility for regulatory oversight of tribal gaming operations is divided between the tribes and the state. Section 6 of the tribal-state compact mandates tribal regulation of the compact provisions, while Section 7 described the state monitoring of the compact provisions.
The tribes, through a tribal gaming agency, are generally responsible for the regulation of all gaming activities pursuant to the tribe’s gaming ordinance and for the enforcement of the compact and its appendices on behalf of the tribe.
The model compact took effect with the tribes in 2003 and was automatically extended 10 years in 2013. In 2021, Arizona’s tribes and state renegotiated a newly amended compact agreement.
AVAILABLE GAMING LICENSES
Gaming Manufacturers and Suppliers License
Provider of Gaming Services License
Management Contractors and Financiers License
EXCLUSIVITY FEE | |
In exchange for substantial exclusivity given to Arizona tribes, the tribes agreed to contribute a percentage of their Class III net win to the state. The percentages are distributed in the following manner: | |
Net Win | Share to State |
$0 – $25m | 1 percent |
$25m – $75m | 3 percent |
$75m – $100m | 6 percent |
More than $100m | 8 percent |
TAX PROMOTIONAL CREDITS
Yes
WITHHOLDINGS ON WINNINGS
None
STATE USE OF REVENUE
88% to the Arizona Benefits Fund. 12% to cities, towns or counties for government services or deposits into the Commerce and Economic Development Commission Local Communities Fund
TRIBAL USE OF REVENUE
Requirements as described in IGRA
STATUTORY FUNDING REQUIREMENT
A portion of the money contributed to the Arizona Benefits Fund helps fund responsible gaming programs in the state.
SELF-EXCLUSION
Tribes must establish procedures for advising people about state’s self-exclusion list.
COMPLIMENTARY ALCOHOLIC DRINKS
Restrictions on complimentary alcoholic drinks are not outlined in the tribal compacts.
ADVERTISING RESTRICTIONS
Tribes may not advertise to minors or target those on the self-exclusion list.
ON-PREMISE DISPLAY REQUIREMENT
Must place signs at entrance and exit stating help is available for problem gamblers.
AGE RESTRICTIONS
Must be 21 to wager in a tribal gaming facility.
OPERATION ON HOLIDAYS
Yes
TESTING REQUIREMENTS
Gaming devices must be approved by an independent testing laboratory licensed by a tribal gaming office and certified by the state gaming agency.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements under the Bank Secrecy Act apply.
SHIPPING REQUIREMENTS
Federal shipping requirements under the Johnson Act apply.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Yes
CREDIT OFFERED TO PATRONS
None
SMOKING BANS
No. Smoking ban restrictions are not outlined in state statutes or gaming regulations.
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Yes. Under Arizona’s sports betting law, sports betting facilities can accept electronic funds transfers as a form of payment. Additionally, Arizona does not accept cryptocurrency as a form of payment.
AUTHORIZED OPERATORS
Legislation enacted in April 2021 allows for 20 licenses to be awarded, with ten licenses available to the state’s Class III gaming tribes and ten to professional sports franchises and facilities.
MOBILE/ONLINE
Mobile allowed statewide.
TAX RATE
Sports-betting revenue is taxed at a rate of 8 percent for sports wagering conducted at a retail location. For revenue generated through mobile applications or websites, there is a 10 percent tax on sports wagering revenue.
INITIAL LICENSING FEE
$750,000
LICENSE RENEWAL FEE
$150,000
AMATEUR RESTRICTIONS
Licensees may not accept wagers on high-school sporting events or, only with respect to proposition bets, collegiate sporting events.
OFFICIAL DATA MANDATE
If the governing body of a sport or sports league, organization or association or other authorized entity that maintains official league data opts to provide official league data for the purposes of event wagering, an event wagering operator must exclusively use official league data for purposes of tier two wagers.
INTEGRITY FEE
None.