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    State of Play

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

    • Number of Casinos 229

    • Economic Impact $59.37 Billion

    • Jobs Supported 330,074

    • Tax Impact & Tribal Revenue Share $8.01 Billion

    • Gross Gaming Revenue $14.84 Billion (2022 Commercial GGR)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    • Number of Casinos 225

    • Economic Impact $59.17 Billion

    • Jobs Supported 328,307

    • Tax Impact $7.97 Billion

    • Gross Gaming Revenue $14.84 Billion (2022)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    • Number of Casinos 4

    • Economic Impact $202.3 Million

    • Jobs Supported 1,767

    • Tax Impact & Tribal Revenue Share $34.2 Million

    • Gross Gaming Revenue N/A

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    Nevada Gaming Control Board

    555 East Washington Avenue
    Suite 2600
    Las Vegas, NV 89101

    Visit Website

    The regulatory oversight of all gambling in the state is conducted through a two-tier system comprising the Nevada Gaming Commission and the Gaming Control Board. The commission is primarily responsible for acting on recommendations of the board for licensing matters. The commission is the final authority on

    licensing matters. The board is split into multiple divisions and serves as the enforcement, operational, and investigative body for the state’s gaming industry.

    AVAILABLE GAMING LICENSES
    Nonrestricted Gaming License
    Restricted Gaming License
    Interactive Gaming License
    Distributor License
    Manufacturer License
    Manufacturer of Interactive Gaming Systems License

    For more information on available gaming licenses, see Regulatory Fact Sheet.

    According to the Nevada Gaming Control Board, the state of Nevada has active tribal-state gaming compacts with four tribes:

    • The Fort Mojave Indian Tribe;
    • The Moapa Band of Paiute Tribe;
    • The Las Vegas Paiute Tribe; and
    • The Pyramid Lake Paiute Indian Tribe.

    Tribes have the exclusive right to regulate Class III gaming on tribal reservations. The state of Nevada plays a major role in licensing in the state.

    Some of the state’s compacts expire in yearly intervals, while others do not expire until both the tribe and state file a written agreement terminating gaming activities.

    AVAILABLE GAMING LICENSES
    Management Company License
    Manufacturer/Distributor License

    For more information on available gaming licenses, see Regulatory Fact Sheet.

    GAMING TAX RATE
    In Nevada, the tax on gross gaming revenues, including sports wagering, is graduated as follows:
    Gross Gaming Revenue Graduated Tax Rate
    $0 – $50,000 3.5%
    $50,000 – $134,000 4.5%
    Over $134,000 6.75%
    Counties and municipalities may impose additional fees and levies, adding approximately 1 percent to the tax burden.

    TAX PROMOTIONAL CREDITS
    None

    WITHHOLDINGS ON WINNINGS
    None

    TAX REVENUE ALLOCATION
    The vast majority of tax revenue from gaming is directed to Nevada’s General Fund, then redistributed on a biennial basis, at the direction of the legislature, for purposes including statewide education programs, transportation services and general budgetary needs. Additional monies are funneled to local school systems and county governments.

    REVENUE SHARE
    The tribes do not share any proceeds from Class III gaming with the state.

    TAX PROMOTIONAL CREDITS
    None

    WITHHOLDINGS ON WINNINGS
    None

    TRIBAL USE OF REVENUE
    Requirements as described in IGRA.

    STATUTORY FUNDING REQUIREMENT
    Deposit $2 for every slot machine that is subject to a license fee

    SELF-EXCLUSION
    None

    COMPLIMENTARY ALCOHOLIC DRINKS
    Allowed

    ADVERTISING RESTRICTIONS
    Failure to conduct advertising and public relations in accordance with decency & dignity are grounds for disciplinary action. This includes interactive gaming advertisements.

    ON-PREMISE DISPLAY REQUIREMENT
    Problem gambling information must be prominently displayed near gaming areas, cage areas and ATMs

    AGE RESTRICTIONS
    21+ years of age to gamble
    21+ years of age on floor

    STATUTORY FUNDING REQUIREMENT
    None

    SELF-EXCLUSION
    None

    COMPLIMENTARY ALCOHOLIC DRINKS
    Allowed in some cases

    ADVERTISING RESTRICTIONS
    None

    ON-PREMISE DISPLAY REQUIREMENT
    None

    AGE RESTRICTIONS
    21+ years of age to gamble

    OPERATION ON HOLIDAYS
    Yes

    TESTING REQUIREMENTS
    Nevada uses independent testing laboratories to certify gaming equipment.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Uses federal compliance.

    SHIPPING REQUIREMENTS
    Unless exempted by regulation or waived by the NGCB, NGCB must approve the transportation of gaming equipment.

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    None

    CREDIT OFFERED TO PATRONS
    Yes

    SMOKING BANS
    No

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    Yes. However, cryptocurrencies are not currently accepted as a form of payment for gambling transactions.

    TESTING REQUIREMENTS
    Tribe agrees that all gaming devices exposed for play shall be approved by the State and will meet all standards established by the State for non-Tribal gaming including, but not limited to, the hold percentages on slot machines.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements under the Bank Secrecy Act.

    SHIPPING REQUIREMENTS
    Federal shipping requirements under the Johnson Act apply.

     

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    Yes

    CREDIT OFFERED TO PATRONS
    None

    SMOKING BANS
    No

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    Yes. However, cryptocurrencies are not currently accepted as a form of payment for gambling transactions.

    AUTHORIZED OPERATORS
    Commercial and tribal casinos

    MOBILE/ONLINE
    Mobile allowed statewide

    TAX RATE
    6.75 percent

    INITIAL LICENSING FEE
    None

    LICENSE RENEWAL FEE
    None

    AMATEUR RESTRICTIONS
    None

    TAX ON PROMOTIONAL CREDITS
    No

    AGE RESTRICTIONS
    Must be 21 years old.