Research

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 31

  • Economic Impact $6.55 Billion

  • Jobs Supported 25,784

  • Tax Impact & Tribal Revenue Share $2.03 Billion

  • Gross Gaming Revenue $2.11 Billion

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 12

  • Economic Impact $4.43 Billion

  • Jobs Supported 17,247

  • Tax Impact $1.57 Billion

  • Gross Gaming Revenue $1.18 Billion (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 19

  • Economic Impact $2.12 Billion

  • Jobs Supported 8,537

  • Tax Impact & Tribal Revenue Share $461.6 Million

  • Gross Gaming Revenue $925.8 Million (2016)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

New York Gaming Commission

One Broadway Center
Schenectady, NY 12305
518-388-3370
Website

The New York State Gaming Commission regulates all aspects of gaming and gambling activity in the state. The New York State Gaming Commission was formally created through Chapter 60 of the Laws of 2012 as part of the 2012/2013 Enacted State Budget.

AVAILABLE GAMING LICENSES
Casino Gaming Facility License
VLY Gaming Vendor License
Casino Vendor License

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

New York currently has three compacted tribes: the Seneca Nation of Indians, the Oneida Indian Nation of New York and the St. Regis Mohawk Tribe.
The tribal gaming commissions have the primary responsibility for the on-site regulation, control and security of the gaming operation.
The New York Gaming Enforcement Division has the limited authority to monitor and inspect the gaming operations to ensure that the gaming operation is conducted in compliance with the compact and applicable regulations.
The Oneida Nation and the St. Regis Mohawk Tribe compacts contain no limit on gaming venues and allow the tribes to operate an unlimited number of gaming machines. The Seneca Nation compact allows for up to three gaming venues and an unlimited number of gaming machines.

The Seneca compact creates a geographic area of gaming exclusivity for the tribe, in which no other entity may conduct gaming. However, the compact states that in the event the Tuscarora Indian Nation of the Tonawanda Band of Seneca Indians and the state negotiate a Class III gaming compact, the state may permit those facilities within the geographic exclusivity area, provided that the compact does not establish a Class III gaming facility within the 25-mile radius of any of the Seneca’s gaming facilities located in Salamanca, Buffalo and Niagara Falls.

AVAILABLE GAMING LICENSES
Gaming Service Enterprise License

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

TAX RATE
Land-Based: 37%–45% on electronic gaming device revenue; 10% on table game revenue.
Racinos: average effective rate of 65% on electronic gaming device revenue

Details in Regulatory Factsheet

TAX PROMOTIONAL CREDITS
Promotional credits up to a maximum of 15% of a facility’s net win are excluded from revenue calculations.

WITHHOLDINGS ON WINNINGS
Yes

TAX ALLOCATION
Racinos: Tax revenue is divided between state education funds, agent commissions, gaming administration, and marketing allowances.
Casinos: All taxes and fees are deposited in the Commercial Gaming Revenue Fund.

REVENUE SHARE
Tribes in New York have agreed to pay 25 percent of any net win with respect to gaming devices operated by the tribe in exchange for exclusivity in a specific geographic area.

WITHHOLDINGS ON WINNINGS
New York does not withhold a percentage of gambling winnings from gambling winnings. However, federal law may require tribal casinos to issue a W-2G form to persons and may withhold winnings if certain conditions are met. For more information click here.

STATE USE OF REVENUE
Not publicly available

TRIBAL USE OF REVENUE
Requirements as described in IGRA.

STATUTORY FUNDING REQUIREMENT
Responsible gambling programs must be paid for by appropriations from the state.

SELF-EXCLUSION
Yes

COMPLIMENTARY ALCOHOLIC DRINKS
Yes

ADVERTISING RESTRICTIONS
Responsible gaming information shall be prominently displayed by the video lottery gaming agent at the video lottery gaming facility. Each advertisement on behalf of a gaming facility licensee must clearly and conspicuously state a problem gambling hotline number.

ON-PREMISE DISPLAY REQUIREMENT
Responsible gaming information shall be prominently displayed by the video lottery gaming agent at the video lottery gaming facility. A gaming facility licensee must post signs that include a statement that is similar to the following “It is unlawful for any individual under 21 years of age to enter or remain in any area where gaming is conducted.” Such signs must be posted prominently at each entrance and exit on the gaming floor.

AGE RESTRICTIONS
Individuals must be at least 18 years of age to participate in video lottery gaming. A casino gaming facility may not allow any person who is under the age of 21 to make any wager of be present on the casino gaming floor.

STATUTORY FUNDING REQUIREMENT
None

SELF-EXCLUSION
While not mentioned in the compacts, voluntary self-exclusion is available at Seneca casinos and at the Turning Stone Resort and Casino (an Oneida Nation Casino).

COMPLIMENTARY ALCOHOLIC DRINKS
Yes

ADVERTISING RESTRICTIONS
No

ON-PREMISE DISPLAY REQUIREMENT
None

AGE RESTRICTIONS
No person under the age of 18 may be admitted into any Class III gaming facility, nor be permitted to place any wager.

OPERATION ON HOLIDAYS
Yes

TESTING REQUIREMENTS
Testing of the central system, Video Lottery Terminals (VLTs) and associated equipment shall be tested and approved at the commission’s discretion. The New York State Gaming Commission must utilize the services of an independent test laboratory that has been qualified and approved by the commission to perform the testing or slot machines and other gaming equipment.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Prior to the transport or movement of any VLT, must notify the gaming commission.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None

CREDIT OFFERED TO PATRONS
None

TESTING REQUIREMENTS
VLT facilities may provide cash to a player in exchange for a valid charge against a recognized credit card account.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Federal shipping requirements under the Johnson Act.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Yes

CREDIT OFFERED TO PATRONS
Yes

AUTHORIZED OPERATORS
Upstate commercial casinos and tribal casinos

MOBILE/ONLINE
None

TAX RATE
10 percent

INITIAL LICENSING FEE
None

LICENSE RENEWAL FEE
None

AMATEUR RESTRICTIONS
In-state collegiate teams and events

OFFICIAL DATA MANDATE
None

INTEGRITY FEE
None