RubinBrown Gaming Stats 2019

COMMERCIAL GAMING STATE GAMING TAX REVENUES

NEVADA

EFFECTIVE TAX RATE 7.1%

GAMING LEGALIZED 1931 EFFECTIVE TAX RATE 7.1%

GAMING TAX REVENUE $850.62M

NEVADA

-1.9%

GRADUATED TAX RATE: 3.5% - 6.75% (PLUS ADMINISTRATIVE FEES)

NORTHEAST REGION

EFFECTIVE TAX RATE 35.5%

2009 GAMING LEGALIZED 33.4% EFFECTIVE TAX RATE 1989 GAMING LEGALIZED 14.7% EFFECTIVE TAX RATE 1993 GAMING LEGALIZED 25.5% EFFECTIVE TAX RATE 2007 GAMING LEGALIZED 27.0% EFFECTIVE TAX RATE 1996 GAMING LEGALIZED 19.0% EFFECTIVE TAX RATE 1989 GAMING LEGALIZED 21.9% EFFECTIVE TAX RATE 1993 GAMING LEGALIZED 27.4% EFFECTIVE TAX RATE 1991 GAMING LEGALIZED 23.2% EFFECTIVE TAX RATE 2006 GAMING LEGALIZED 35.0% EFFECTIVE TAX RATE 1990 GAMING LEGALIZED 11.8% EFFECTIVE TAX RATE GAMING LEGALIZED 1990 33.7% EFFECTIVE TAX RATE 2004 GAMING LEGALIZED 20.6% EFFECTIVE TAX RATE 1997 GAMING LEGALIZED 26.0% EFFECTIVE TAX RATE 1990 GAMING LEGALIZED 14.9% EFFECTIVE TAX RATE 2004 GAMING LEGALIZED 41.7% EFFECTIVE TAX RATE 2008 GAMING LEGALIZED 37.8% EFFECTIVE TAX RATE 1994 GAMING LEGALIZED 37.1% EFFECTIVE TAX RATE 2011 GAMING LEGALIZED 34.4% EFFECTIVE TAX RATE 1976 GAMING LEGALIZED 9.1% EFFECTIVE TAX RATE 2001 GAMING LEGALIZED 42.5% EFFECTIVE TAX RATE 2004 GAMING LEGALIZED 42.4% EFFECTIVE TAX RATE 1992 GAMING LEGALIZED 51.9% EFFECTIVE TAX RATE 1994 GAMING LEGALIZED 54.8% EFFECTIVE TAX RATE

GAMING TAX REVENUE $154.75M

DELAWARE

-2.5%

BLENDED TAX RATE: 59.5% EGD & 33.9% TABLE GAMES

CASINOS BLENDED TAX RATE: 46.0% EGD & 16.0% TABLE GAMES RACINOS BLENDED TAX RATE: 40.0% EGD & 16.0% TABLE GAMES

GAMING TAX REVENUE $60.03M

MAINE

10.0%

BLENDED TAX RATE: 50.0%, 57.0% or 67.0% EGD & 20.0% TABLE GAMES

GAMING TAX REVENUE $660.54M

MARYLAND

5.1%

SLOTS ONLY CASINOS TAX RATE: 49.0% RESORT CASINOS TAX RATE: 25.0%

GAMING TAX REVENUE $94.01M

MASSACHUSETTS

42.6%

GAMING TAX REVENUE $236.50M

NEW JERSEY

10.8%

STRAIGHT-LINE TAX RATE: 8.0% OR 10.25%

GAMING TAX REVENUE $1,101.11M

NEW YORK

7.8%

STRAIGHT-LINE TAX RATE: 64.0%

GAMING TAX REVENUE $1,377.06M

PENNSYLVANIA

3.4%

BLENDED TAX RATE: 55.0% EGD & 16.0% TABLE GAMES

GAMING TAX REVENUE $335.49M

RHODE ISLAND

4.1%

BLENDED TAX RATE: 60.0% EGD & 18.0% TABLE GAMES

RACINOS BLENDED TAX RATE: 54.9% EGD & 35.0% TABLE GAMES HISTORIC RESORTS TAX RATE: 57.7% EGD & 35.0% TABLE GAMES

GAMING TAX REVENUE $337.27M

WEST VIRGINIA

0.9%

MIDWEST REGION

EFFECTIVE TAX RATE 26.9%

CASINOS GRADUATED TAX RATE: 5.0% - 22.0% RACINOS GRADUATED TAX RATE: 22.0% OR 24.0% RIVERBOAT GRADUATED TAX RATE: 5.0% - 40.0% (PLUS $3 ADMISSION FEE PER PATRON PER DAY) RACINOS GRADUATED TAX RATE: 25.0% - 35.0% GRADUATED TAX RATE: 15.0% - 50.0% (PLUS $2-3 ADMISSION FEE PER PATRON PER DAY)

GAMING TAX REVENUE $462.17M

ILLINOIS

-2.8%

GAMING TAX REVENUE $594.74M

INDIANA

-1.3%

GAMING TAX REVENUE $321.87M

IOWA

0.6%

GAMING TAX REVENUE $110.33M

KANSAS

4.9%

STRAIGHT-LINE TAX RATE: 27.0%

GAMING TAX REVENUE $274.38M

MICHIGAN

3.1%

STRAIGHT-LINE TAX RATE: 19.0%

STRAIGHT-LINE TAX RATE: 21.0% (PLUS $2 ADMISSION FEE PER PATRON PER 2 HOURS)

GAMING TAX REVENUE $446.55M

MISSOURI

0.2%

CASINOS STRAIGHT-LINE TAX RATE: 33.0% RACINOS STRAIGHT-LINE TAX RATE: 33.5%

GAMING TAX REVENUE $622.62M

OHIO

4.7%

STRAIGHT-LINE TAX RATE: 8.0% (PLUS $2,000 ANNUAL FEE PER GAMING DEVICE)

GAMING TAX REVENUE $15.60M

SOUTH DAKOTA

-1.6%

SOUTH REGION

EFFECTIVE TAX RATE 19.8%

GAMING TAX REVENUE $199.20M

FLORIDA

4.1%

STRAIGHT-LINE TAX RATE: 35.0%

CASINOS STRAIGHT-LINE TAX RATE: 21.5% RACINOS STRAIGHT-LINE TAX RATE: 33.17%

GAMING TAX REVENUE $593.47M

LOUISIANA †

0.7%

GRADUATED TAX RATE AND VARIES BY LOCATION: 4.4% - 12.0% (PLUS ADMINISTRATIVE FEES)

GAMING TAX REVENUE $253.15M

MISSISSIPPI

0.4%

OTHER

EFFECTIVE TAX RATE 17.7%

GAMING TAX REVENUE $125.52M

COLORADO

3.7%

GRADUATED TAX RATE: 0.25% - 20.0%

GAMING TAX REVENUE $61.22M

NEW MEXICO

3.5%

RACINOS STRAIGHT-LINE TAX RATE: 26.0%

GAMING TAX REVENUE $28.83M

OKLAHOMA

17.8%

RACINOS GRADUATED TAX RATE: 10.0% - 30.0%

6

RubinBrown Gaming Stats 2019

† see statistical note on page 25