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 143

  • Economic Impact $9.8 Billion

  • Jobs Supported 75,885

  • Tax Impact & Tribal Revenue Share $1.69 Billion

  • Gross Gaming Revenue $4.46 Billion

Size of circle indicates number of casinos in the area.

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

  • Number of Casinos 2

  • Economic Impact $211.0 Million

  • Jobs Supported 1,162

  • Tax Impact $55.9 Million

  • Gross Gaming Revenue $101.7 Million (2020)

Size of circle indicates number of casinos in the area.

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

  • Number of Casinos 141

  • Economic Impact $9.59 Billion

  • Jobs Supported 74,723

  • Tax Impact & Tribal Revenue Share $1.64 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, 2020.

Oklahoma Horse Racing Commission

Shepherd Mall
2401 NW 23rd Street, Suite 78
Oklahoma City, OK 73107
405-943-6472
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 33 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 RevenueShare to StateShare to Horse Racing
$0 – $10m10%25% or 30%
$10m – 30m10%30%
$30m – 40m15%30%
$40m – $50m20%25%
$50m – $70m25%22.5%
Over $70m30%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 RevenuesShare to State
$0 – $10m4%
$10m – $20m5%
Over $20m6%
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
18+ years of age to gamble

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.

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

LEGAL SINGLE GAME SPORTS BETTING
Not allowed