There are 11 compacted tribes in the state of Wisconsin. These tribes currently operate 25 gaming facilities throughout the state. The compacts with each tribe are substantially similar and were initially signed in 1991-1992.
Oversight of tribal gaming is divided between the tribal gaming commissions and the state-run Office of Indian Gaming and Regulatory Compliance (OIGRC).
The number of gaming devices per establishment, location and number of casinos, and other similar issues vary from compact to compact.
Under the compacts, the tribes may enter into management contracts for the operation and management of the tribal casinos.
In 2003, amendments to the compacts assigned the compacts unlimited term lengths; however, the amendments were later ruled unconstitutional by the Wisconsin Supreme Court. Following the court’s decision, the Menominee, Ho-Chunk, Potawatomi, and Lac du Flambeau tribes renegotiated 25-year extensions. The Stockbridge-Munsee, Oneida, and St. Croix tribes have 99-year terms. The remaining tribes have not renegotiated and are still under the unlimited-term provision, but their status is uncertain in light of the Wisconsin Supreme Court’s decision.
AVAILABLE GAMING LICENSES
Gaming Related Contractor Certificate
There are no revenue sharing provisions in the compacts. However, the tribes are required to pay certain amounts to the state as compensation for regulatory oversight.
TAX PROMOTIONAL CREDITS
WITHHOLDINGS ON WINNINGS
The tribe must withhold Wisconsin income tax from any payment of a prize or winnings from which it must also withhold federal taxes under the Internal Revenue Code or Regulations. In addition, 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.
TRIBAL USE OF REVENUE
Requirements as described in IGRA
STATUTORY FUNDING REQUIREMENT
COMPLIMENTARY ALCOHOLIC DRINKS
ON-PREMISE DISPLAY REQUIREMENT
18-21. The original compacts prohibited any person under the age of 18 from playing any game authorized by the compact. Subsequent amendments to the compacts have changed the minimum age to 21 for most of the tribes.
OPERATION ON HOLIDAYS
No electronic game of chance may be operated by the tribes unless it has been tested, approved or certified by a gaming test laboratory.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements under the Bank Secrecy Act.
Federal shipping requirements under the Johnson Act.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
CREDIT OFFERED TO PATRONS
The Oneida Nation is authorized to offer sports betting following an amendment to their compact with the state.
The Oneida Nation’s tribal-state compact allows for remote wagering on land owned by the tribe or held in trust for the tribe by the federal government that contains a commercial building owned or leased by the tribe.
N/A. The Oneida Nation is not subject to any additional fees for the right to offer sports betting. However, the tribe is required to pay 4.5 percent of net win for the previous fiscal year to the state as compensation for regulatory oversight.
INITIAL LICENSING FEE
LICENSE RENEWAL FEE
The Oneida Nation’s tribal-state compact does not allow for betting on Wisconsin college sports teams nor on the outcomes of sporting events with participants aged under 19.
OFFICIAL DATA MANDATE
Related Research Reports
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