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 13

  • Economic Impact $6.34 Billion

  • Jobs Supported 33,171

  • Tax Impact $2.48 Billion

  • Gross Gaming Revenue $2.70 Billion (2020)

Size of circle indicates number of casinos in the area.

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

Pennsylvania Gaming Control Board

303 Walnut Street, 2nd Floor
Strawberry Square
Harrisburg, PA 17106
717-703- 8300
Website

Section 1201 of title 4 of the Pennsylvania Consolidated Statutes establishes the Pennsylvania Gaming and Control Board (PGCB). The board is tasked with supervising casinos as well as slot machines at racetracks, online casino gaming and sports betting.

AVAILABLE GAMING LICENSES
Category One – Racetrack Facilities License
Category One – Racetrack Facilities, Addition of Table Games License
Category Two – Standalone Casino License
Category Two – Standalone Casino, Addition of Table Games License
Category Three – Resort-style Casino License
Category Three – Resort-style Casino, Addition of Table Games License
Category Four – Ancillary Casino License
Category Four – Ancillary Casino, Addition of Tables Games License
Interactive Gaming Certificate
Interactive Gaming Operator License
Manufacturers License

GAMING TAX RATE
Casinos pay the following:

  • 54-55 percent on the gross revenues collected from slot machines
  • 16 percent of daily gross table game revenues
  • 34 percent of daily gross electronic table game revenues

Effective tax rates for online gaming are:

  • 16 percent on peer-to-peer games (i.e., poker).
  • 16 percent on non-peer-to-peer table games.
  • 54 percent on slot machine games.

TAX PROMOTIONAL CREDITS
None

WITHHOLDINGS ON WINNINGS
Gambling winnings are taxable income and are taxed at 3.07 percent.

TAX ALLOCATION
The proceeds of the tax on slot machine revenues from Category 1, 2, and 3 casinos is distributed as follows:
 
  • 34 percent to Property Tax Relief.
  • 11 percent to the Horse Racing Industry.
  • 5 percent to the Economic Development and Tourism Fund.
  • 4 percent to the Host Community.
 
The effective tax rate for Category 4 casinos is 50 percent and is distributed as follows:
 
  • 12 percent to the Economic Development and Tourism Fund.
  • 10 percent to the State Treasury.
  • 10 percent to the Commonwealth Financing Authority.
  • 8 percent to Property Tax Relief.

STATUTORY FUNDING REQUIREMENT
The greater of $2 million or .002 multiplied by the total gross terminal revenue of all active and operating licensed gaming entities. Category Four gross terminal revenue is excluded.

SELF-EXCLUSION
Yes

COMPLIMENTARY ALCOHOLIC DRINKS
Yes

ADVERTISING RESTRICTIONS
Must contain help for problem gambling message

ON-PREMISE DISPLAY REQUIREMENT
Preapproved by Office of Compulsive and Problem Gambling

AGE RESTRICTIONS
21+ years of age on floor

TESTING REQUIREMENTS
Conducted through the Bureau of Gaming Laboratory Operations, division within the PGCB.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements and PA-specific “suspicious transactions” report requirements for transactions over $5,000.

SHIPPING REQUIREMENTS
Notification of intention to ship into, within or out of state to Bureau of Gaming Laboratory Operations and Bureau of Casino Compliance.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
In September 2018, Pennsylvania’s blanket prohibition on political contributions from those involved in the gaming industry was struck down in federal court. The opinion declared the law overly broad and unconstitutional.

CREDIT OFFERED TO PATRONS
Yes

AUTHORIZED OPERATORS
Commercial casinos, racinos & online operators

MOBILE/ONLINE
Allowed statewide

TAX RATE
36 percent

INITIAL LICENSING FEE
$10 million

LICENSE RENEWAL FEE
$250,000, payable every 5 years

AMATEUR RESTRICTIONS
None

OFFICIAL DATA MANDATE
None

INTEGRITY FEE
None