RubinBrown Gaming Stats 2014

S TATES WITH S IGNIFICANT G AMING E XPANSION IN 2012 OR 2013

GAMING REVENUE $467.59M

GAMING TAX REVENUE $163.66M

FLORIDA

EFFECTIVE TAX RATE 35.0%

9.3%

9.3%

GAMING REVENUE $365.08M

GAMING TAX REVENUE $98.92M

KANSAS

EFFECTIVE TAX RATE 27.0%

7.0%

7.4%

GAMING REVENUE $2,444.75M

GAMING TAX REVENUE $571.74M

LOUISIANA

EFFECTIVE TAX RATE 23.4%

1.7%

1.2%

GAMING REVENUE $126.27M

GAMING TAX REVENUE $51.44M

MAINE

EFFECTIVE TAX RATE 40.7%

27.3%

24.8%

GAMING REVENUE $748.68M

GAMING TAX REVENUE $416.08M

MARYLAND

EFFECTIVE TAX RATE 55.6%

98.2%

64.4%

GAMING REVENUE $1,707.62M

GAMING TAX REVENUE $452.18M

MISSOURI

EFFECTIVE TAX RATE 26.5%

-3.5%

-4.1%

GAMING REVENUE $1,070.66M

GAMING TAX REVENUE $356.67M

OHIO

EFFECTIVE TAX RATE 33.3%

149.1%

157.4%

GAMING REVENUE $3,110.63M

GAMING TAX REVENUE $1,384.39M

PENNSYLVANIA

EFFECTIVE TAX RATE 44.5%

-1.5%

-4.0%

GAMING REVENUE $558.24M

GAMING TAX REVENUE $318.52M

RHODE ISLAND

EFFECTIVE TAX RATE 57.1%

5.7%

0.2%

COMMERCIAL CASINO REVENUES

GAMING TAX REVENUES

$10.60B

$3.83B

28.0%

44.3%

S TATES WITHOUT S IGNIFICANT G AMING E XPANSION IN 2012 OR 2013

GAMING REVENUE $748.71M

GAMING TAX REVENUE $103.58M

COLORADO

EFFECTIVE TAX RATE 13.8%

-2.3%

-0.7%

GAMING REVENUE $432.06M

GAMING TAX REVENUE $178.89M

DELAWARE

EFFECTIVE TAX RATE 41.4%

-17.0%

-17.1%

GAMING REVENUE $1,551.31M

GAMING TAX REVENUE $536.70M

ILLINOIS

EFFECTIVE TAX RATE 34.6%

-5.3%

-6.6%

GAMING REVENUE $2,331.65M

GAMING TAX REVENUE $702.51M

INDIANA

EFFECTIVE TAX RATE 30.1%

-10.8%

-12.9%

GAMING REVENUE $1,416.72M

GAMING TAX REVENUE $323.93M

IOWA

EFFECTIVE TAX RATE 22.9%

-3.4%

-3.2%

GAMING REVENUE $1,349.41M

GAMING TAX REVENUE $256.40M

MICHIGAN

EFFECTIVE TAX RATE 19.0%

-4.8%

-4.7%

GAMING REVENUE $2,136.62M

GAMING TAX REVENUE $257.63M

MISSISSIPPI

EFFECTIVE TAX RATE 12.1%

-5.1%

-5.5%

GAMING REVENUE $11,142.92M

GAMING TAX REVENUE $903.43M

NEVADA

EFFECTIVE TAX RATE 8.1%

2.6%

4.0%

GAMING REVENUE $2,928.36M

GAMING TAX REVENUE $241.76M

NEW JERSEY

EFFECTIVE TAX RATE 8.2%

-3.7%

-5.2%

GAMING REVENUE $241.87M

GAMING TAX REVENUE $62.78M

NEW MEXICO

EFFECTIVE TAX RATE 26.0%

0.2%

NO CHANGE

GAMING REVENUE $1,925.57M

GAMING TAX REVENUE $877.71M

NEW YORK

EFFECTIVE TAX RATE 45.6%

6.8%

6.7%

GAMING REVENUE $112.85M

GAMING TAX REVENUE $20.63M

OKLAHOMA

EFFECTIVE TAX RATE 18.3%

-0.2%

1.2%

GAMING REVENUE $103.03M

GAMING TAX REVENUE $16.23M

SOUTH DAKOTA

EFFECTIVE TAX RATE 15.8%

-4.1%

-2.6%

GAMING REVENUE $810.23M

GAMING TAX REVENUE $325.81M

WEST VIRGINIA

EFFECTIVE TAX RATE 40.2%

-14.7%

-15.3%

COMMERCIAL CASINO REVENUES

GAMING TAX REVENUES

$27.23B

$4.81B

72.0%

55.7%

4 | 2014 Commercial & Tribal Gaming Stats