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.
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Number of Casinos 9
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Economic Impact $11.88 Billion
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Jobs Supported 51,834
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Tax Impact $1.88 Billion
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Gross Gaming Revenue $5.78 Billion (2023)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
New Jersey Casino Control Commission
Arcade Building
Tennessee Avenue and Boardwalk
Atlantic City, New Jersey 08401
609-441-3422
Website
The regulatory oversight of casino gambling and sports betting in the state is conducted through a two-tier system comprising the New Jersey Casino Control Commission and the Division of Gaming Enforcement. The commission is primarily responsible for acting on recommendations of the division for licensing matters.
The commission is the final authority on licensing matters. The division serves as the enforcement, operational, and investigative body for the state’s gaming industry.
AVAILABLE GAMING LICENSES
Casino License
Slot Machine License
Interactive Gaming License
Casino Service Industry Enterprise License
Ancillary Casino Services Industry Enterprise
For more information on available gaming licenses, see Regulatory Fact Sheet.
GAMING TAX RATE
9.25 percent effective rate on casino gross gaming revenue.
17.5 percent effective rate on internet gaming revenue.
TAX PROMOTIONAL CREDITS
First $90 million taxed as revenue
WITHHOLDINGS ON WINNINGS
Yes at a rate of 3 percent of payout.
TAX ALLOCATION
Atlantic City development and seniors’ programs.
STATUTORY FUNDING REQUIREMENT
$600,000 annually and $250,000 per internet gaming licensee
SELF-EXCLUSION
Minimum self-exclusion periods are one year or five years.
COMPLIMENTARY ALCOHOLIC DRINKS
Yes
ADVERTISING RESTRICTIONS
All print billboard or sign-based advertising must contain the phrase “If you or someone you know has a gambling problem and wants help call 1-800-GAMBLER,” and it must appear legible. Advertising must be based on fact and should not be false, deceptive, or misleading. The regulations stipulate that no advertising should use any type size, color, or location to obscure any material fact.
ON-PREMISE DISPLAY REQUIREMENT
Any on-site advertising of casinos must contain the phrase “Bet with your head – not over it.”
AGE RESTRICTIONS
21+ years of age on floor.
TESTING REQUIREMENTS
New Jersey has its own Testing Services Bureau to handle testing of gaming equipment.
ANTI-MONEY LAUNDERING REQUIREMENTS
Requires casinos to file reports on suspicious activities and Federal compliance requirements
SHIPPING REQUIREMENTS
NJ Division of Gaming Enforcement requires notification.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Generally, licensees are prohibited from making political contributions.
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.
AUTHORIZED OPERATORS
Commercial casinos, racetracks & online operators
MOBILE/ONLINE
Allowed statewide
TAX RATE
Land-based: 9.75 percent effective rate
Online: 14.25 percent effective rate
INITIAL LICENSING FEE
$100,000
LICENSE RENEWAL FEE
Minimum $100,000 annually
AMATEUR RESTRICTIONS
In-state collegiate teams and events
TAX ON PROMOTIONAL CREDITS
No
AGE RESTRICTIONS
Must be 21 years old.