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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 141

    • Economic Impact $12.19 Billion

    • Jobs Supported 89,402

    • Tax Impact & Tribal Revenue Share $2.00 Billion

    • Gross Gaming Revenue $151.4 Million (2023 Commercial)

    Size of circle indicates number of casinos in the area.

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

    • Number of Casinos 2

    • Economic Impact $900.3 Million

    • Jobs Supported 4,515

    • Tax Impact $144.1 Million

    • Gross Gaming Revenue $151.4 Million (2023)

    Size of circle indicates number of casinos in the area.

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

    • Number of Casinos 139

    • Economic Impact $11.29 Billion

    • Jobs Supported 84,887

    • Tax Impact & Tribal Revenue Share $1.85 Billion

    • Gross Gaming Revenue $4.36 Billion (2016)

    Size of circle indicates number of casinos in the area.

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

    Oklahoma Horse Racing Commission

    2800 N Lincoln Bld, Suite 220
    Oklahoma City, OK 73105

    Website

    In Oklahoma, electronic amusement games, electronic bonanza-style bingo games and electronic instant bingo games can be played at racetracks. The Oklahoma Horse Racing Commission monitors them. Any Oklahoma racetrack seeking to operate casino-style games is required to apply for a license from the Oklahoma Horse Racing Commission.

    The commission consists of nine members appointed by the governor with the advice and consent of the Senate. Okla. Stat. tit. 3A § 201. Section 202 and 203.1 of Title 3A of the Oklahoma Statutes outline conflicts of interests for commissioners and prohibited activities while acting as a commissioner. The commission also appoints an executive director, in charge of enforcement.

    AVAILABLE GAMING LICENSES
    Racetrack Gaming Operator License
    Manufacturer License
    Distributor License
    Manufacture/Distributor License

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

    There are 35 compacted tribes in Oklahoma.
    Tribes are responsible for oversight of tribal casinos. However, the compacts give Oklahoma’s Office of State Finance some limited regulatory scope over tribal gaming to ensure compliance with compact provisions. This entity is also referred to as the State Compliance Agency (SCA) in the compacts.

    The state has the authority to monitor the conduct of covered games to ensure that the covered games are conducted in compliance with the compact.

    Oklahoma also has a model tribal gaming compact. The information outlined below is from the state model tribal gaming compact, actual compacts may vary slightly tribe to tribe.

    AVAILABLE GAMING LICENSES
    Provider of Class III Gaming Equipment of Supplies License

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

    GAMING TAX RATE
    Gross gaming revenues from electronic games at commercial casinos in Oklahoma is taxed at a graduated rate:
         
    Gross Gaming Revenue Share to State Share to Horse Racing
    $0 – $10m 10% 25% or 30%
    $10m – 30m 10% 30%
    $30m – 40m 15% 30%
    $40m – $50m 20% 25%
    $50m – $70m 25% 22.5%
    Over $70m 30% 20%

    TAX PROMOTIONAL CREDITS
    Yes

    WITHHOLDINGS ON WINNINGS
    Casino winnings are taxed as supplementary wages under state tax law.

    TAX ALLOCATION
    Of the fund distributed to the state, 12 percent goes to the General Revenue Fund and 88 percent goes to the Education Reform Revolving Fund.

    REVENUE SHARE
    In Oklahoma, tribes share revenues with the state in the following manner:
     
    Adjusted Net Revenues Share to State
    $0 – $10m 4%
    $10m – $20m 5%
    Over $20m 6%
    Additionally, tribes share 10 percent of monthly net win from nonhouse-banked card games.

    TAX PROMOTIONAL CREDITS
    Taxed as normal revenue

    WITHHOLDINGS ON WINNINGS
    The state does not withhold percentages of gambling winnings for state purposes. 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
    Under Section 3A-280 of the Oklahoma Code, 12 percent of revenue to the state from tribal gaming must go to the General Revenue Fund and 88 percent of revenue to the state from tribal gaming must go to the Education Reform Revolving Fund.

    TRIBAL USE OF REVENUE
    Requirements as described in IGRA.

    STATUTORY FUNDING REQUIREMENT
    None

    SELF-EXCLUSION
    None

    COMPLIMENTARY ALCOHOLIC DRINKS
    None

    ADVERTISING RESTRICTIONS
    None

    ON-PREMISE DISPLAY REQUIREMENT
    Oklahoma must alert players of resources available to compulsive gamblers and their families.

    AGE RESTRICTIONS
    There are no restrictions on minors being on the premises of racetracks.

    STATUTORY FUNDING REQUIREMENT
    First $20,833.33 shared by each tribe for gambling addiction programs.

    SELF-EXCLUSION
    Compacts require tribes to set up self-exclusion programs.

    COMPLIMENTARY ALCOHOLIC DRINKS
    None

    ADVERTISING RESTRICTIONS
    No

    ON-PREMISE DISPLAY REQUIREMENT
    Signs and other materials should be available to alert patrons where they can receive problem gambling services.

    AGE RESTRICTIONS
    Persons must be 18 years of age to participate in Class III gaming.

    OPERATION ON HOLIDAYS
    Yes

    TESTING REQUIREMENTS
    Notice to OHRC, to be certified by independent testing laboratory.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements.

    SHIPPING REQUIREMENTS
    Must notify OHRC prior to shipment into/out of state.

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    None

    CREDIT OFFERED TO PATRONS
    Must submit procedures that prohibit the offering of credit in the compulsive gambling assistance program.

    SMOKING BANS
    No

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

    TESTING REQUIREMENTS
    Electronic gaming machines must be certified by an independent testing laboratory and the TCA.

    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, cryptocurrency is not currently accepted as a form of payment for gambling transactions.

    LEGAL SINGLE GAME SPORTS BETTING
    Not allowed