Month: November 2024

A perfect amalgamation of the Internet and casino games, today casino gambling online is the most preferred mode of playing and gambling used by many people. Though many people like the adrenaline rush when they play with their stakes at the elite Los Vegas casinos, but a visit to those expensive casinos is not a practical solution. Imagine yourself on a blissful holiday cruise; you sure are not going to travel all the way to your favorite Los Vegas casino. Even a drive to nearby casinos is time consuming. That’s where casino gambling online comes to satiate your gambling desire. Through casino gambling online, all the fun, excitement is available at your doorstep.

Over the last few years, there has been an extraordinary increase of online gamblers which resulted into many sites offering casino gambling online. Today this online casino gaming is a billion dollar industry with players from all over the world. There are three types of online casino gaming sites. First one is web based where players needn’t have to download any software onto their computer to enjoy an online casino game. slot They just need to register with the casino gambling online site. When they click on any particular online casino game, it would be loaded via the browser in either Flash, or Java, depending on the programs and browser. It mode is one of the most popular choices among online gamblers.

The second type is downloadable casino gambling online where players are required to download relevant software programs onto their own computers before they start with their games. Many players prefer this as online casino games becomes a lot faster after all the required files are downloaded to local computers. The latest type of online casino game is the LIVE casino where online players get to interact and even bet with the dealers of a real LIVE casino.

With so many new casino gambling online sites coming up everyday, it’s really tough to distinguish the genuine ones from that of the fraudulent online casinos. But you can look into a few aspects while choosing a good casino gambling online site. Check out the payout percentages and bonuses that the site offers. Some of the best casinos offer a payout percentage ranging from 97% – 98%. The bonus could also vary from $200 to $3200. Many online casino gaming sites also offer No-deposit bonuses where players needn’t have to deposit anything into their account and can start with the free money offered by the online casino gaming sites. This business gimmick is of a limited trial period to attract the players into the casino gambling online sites.

Another mode of bonus is the First-time or Welcome bonuses where online casino gaming sites propose some welcome offer if you decide to visit their site and willing to deposit money into your account. This offer is worth taking up provided you read the terms and conditions of the casino gaming site clearly. Many casino gambling online sites also offer reloaded bonuses such as monthly bonuses to draw more clients into their sites. These bonuses are a good way for online players to check what’s in offer at the casino gambling online site.

Temukan misteri Texas Holdem Poker Table Felt dan lihat apakah itu tepat untuk Anda saat ini. Silakan baca ikhtisar terperinci kami tentang Texas Holdem Poker Table Felt. togel terpercaya

Saat Anda pergi ke kasino lokal mana pun yang tidak terletak di kota-kota besar, Anda biasanya menemukan salah satu dari tiga warna untuk kain flanel. Anda mendapatkan warna hijau tradisional, merah sempurna, dan biru profesional. Meskipun masing-masing memiliki keunikannya sendiri di dunia kasino, kami menemukan sesuatu yang lebih bergaya. Ini adalah Taplak Meja Poker Biru Cocok yang memunculkan pola hati, sekop, berlian, dan tongkat. Secara pribadi, kami belum pernah melihat yang seperti ini.

Tahun lalu, itu diberikan kepada kami sebagai hadiah Natal dari sahabat kami yang selalu datang. Mereka mempunyai hak istimewa untuk bermain poker di dua meja Holdem kami dan tentu saja, itu tidak selalu menyenangkan. Seringkali, kami terjebak di garasi karena tidak cukup ruang untuk meletakkan meja di dalam rumah. Oh, memikirkan tentang malam yang dingin dengan pemanas ruangan di dekat kaki kita saja sudah terlalu berlebihan untuk dilakukan tanpa tertawa.

Itu adalah masa lalu yang indah, tapi akhirnya kami menemukan rumah baru tepat di sebelah Jeff dan Krista. Ini memiliki cukup ruang di ruang bawah tanah kami yang telah selesai untuk menampung sekitar sepuluh meja poker, tetapi kami tidak akan pernah memiliki banyak orang. Meskipun demikian, ini adalah pemikiran untuk masa depan. Namun, sementara itu, mereka tahu berapa umur meja kami. Kami mendapatkannya secara gratis sekitar sepuluh tahun yang lalu dari sebuah gereja yang sedang memperbarui gerejanya.

Pokoknya kain flanelnya sudah tua, ada beberapa noda jadi agak perih di mata. Namun, Jeff dan Krista memberi kami Taplak Meja Poker Biru yang Cocok untuk Natal dan setelah kami memakainya, Anda bahkan tidak akan percaya perbedaannya. Ini hampir seperti kita membeli meja baru. Faktanya, kami sudah memiliki beberapa orang lain sejak saat itu yang benar-benar mengira kami melakukannya. Nah, itu perasaan yang luar biasa ketika kesalahan seperti itu terjadi.

Taplak Meja Poker Biru yang Cocok memiliki daya tarik yang luar biasa, namun pola itulah yang membuatnya menonjol di atas meja. Ditambah lagi, warna biru yang diberikannya tidak terlalu terang atau gelap. Ini pada dasarnya memberi Anda gaya profesional yang terlihat seperti duduk di kasino sungguhan. Di tahun-tahun mendatang, kami bahkan mungkin akan membuka cabang dengan beberapa meja bergaya kasino lainnya. Namun, semuanya dalam waktu yang baik karena untuk saat ini kami sedang menikmati meja poker baru kami.

Jika Anda sedang mencari sesuatu di luar sana atau khususnya Taplak Meja Poker Biru yang Cocok, kami merekomendasikan yang terakhir. Meskipun biru adalah warna pilihan kami, ada beberapa pilihan di Internet. Namun, satu hal yang kami temukan adalah bahwa situs tempat sahabat kami membelinya memiliki layanan pelanggan yang luar biasa. Mengetahui mereka, ada sejuta pertanyaan yang mereka ajukan, jadi pasti bagus.

Ketahuilah bahwa apa pun yang Anda pilih, tampilannya luar biasa. Kami bahkan tidak dapat menjelaskannya sampai Anda memahaminya karena perlu dilihat secara langsung. Menurut Jeff dan Krista, gambar-gambar online benar-benar tidak memberikan keadilan. Segera, Anda akan tahu apa yang kami maksud.

Sembari mencari mesin slot yang mampu memberikan pengalaman kasino seutuhnya, maka mendapatkan Infinity War Skill Stop Machine sepertinya bisa menjadi keputusan bijak. Mesin-mesin ini dilengkapi dengan gulungan penghenti keterampilan, dan itulah alasan di balik nama Mesin Penghenti Keterampilan.

Biayanya hampir lebih dari tiga ribu lima ratus dolar untuk mendapatkan mesin slot bekas, dan itu cukup sulit untuk dibeli oleh banyak pembeli. Mengingat hal ini, merupakan pilihan yang baik bagi pembeli untuk memiliki mesin slot bekas. Mesin Penghenti Keterampilan Perang Infinity adalah salah satu dari mereka yang hadir dengan semua fitur yang diinginkan pengguna. slot

Teknisi yang terampil menangani prosedur perbaikan Mesin Penghenti Keterampilan Perang Infinity. Setiap bagian mesin diuji dengan cermat untuk menjamin keamanan pelanggan sehingga tidak ada masalah. Di pabrik, seluruh komponen mesin slot dibersihkan, dan retakan di bagian luar diisi.

Setelah itu, mesin dicat dengan larutan lilin yang tahan lama, dan dibiarkan kering. Setelah cat mengering, cat dikirim ke departemen kelistrikan di mana teknisi memasang empat atau lima trafo AMP di mesin.

Semua ini dilakukan untuk memberikan keamanan total bagi pengguna, karena mereka akan bermain di rumah. Mesin ini dilengkapi label yang dibuat khusus agar lebih ramah pengguna.

Mesin Penghenti Keterampilan Perang Infinity hanya menerima token, dan tidak mudah untuk mengubahnya menjadi koin. Dukungan pelanggan manual diberikan kepada pengguna pada setiap pembelian, dan mereka mendapatkan dukungan teknis melalui telepon.

Jika pengguna menemukan masalah apa pun dengan kinerja mesin, mereka dapat mengklaim penyelesaiannya. Mesin ini dilengkapi dengan garansi dua tahun yang mencakup semua komponen mesin tetapi tidak mencakup bola lampu.

Jika bola lampu rusak maka pengguna bisa mendapatkannya dari produsennya. Hal penting lainnya yang harus diperhatikan adalah jika terjadi kerusakan akibat air, petir, kebakaran, dan terjatuh, maka perusahaan bertanggung jawab atas hal tersebut.

Jenis kerusakan ini tidak termasuk dalam masa garansi. Mesin Penghenti Keterampilan Perang Infinity hadir dengan tampilan animasi dan layar video yang menambah kesenangan ekstra saat melakukan slot.

Mesin ini juga dilengkapi perlengkapan cahaya dan suara yang lengkap, dan cahayanya berkilauan setelah setiap kombinasi pemenang ditampilkan. Tampaknya sama seperti permainan kasino mana pun yang pernah dialami pengguna. Kini mesin-mesin tersebut tersedia dengan harga yang lebih murah sehingga terjangkau oleh calon pembeli mana pun.

Jika Anda ingin bermain slot Jungle Wild Anda tidak sendirian. Ini adalah salah satu permainan yang menarik banyak orang. Meskipun ini mungkin bukan permainan paling populer di kasino, ini adalah salah satu permainan yang harus Anda pertimbangkan untuk dimainkan. Faktanya, setelah Anda mempelajari lebih lanjut tentang mesin slot ini, Anda mungkin ingin mencobanya lebih cepat daripada nanti.

Hal yang menyenangkan tentang slot Jungle Wild adalah Anda akan selalu bersenang-senang. Sekalipun Anda tidak tahu apa yang Anda lakukan, selama Anda memainkan game ini akan ada senyuman manis di wajah Anda. Hal ini sebagian besar disebabkan oleh tema permainan. Lagi pula, siapa yang tidak menyukai tema hutan yang penuh dengan animasi, suara, dan simbol terbaik?

https://intoscreens.com/ Tentu saja, alasan utama memainkan mesin slot apa pun adalah untuk memenangkan uang. Dan dengan Jungle Wild Anda tidak perlu khawatir tentang hal ini. Selain permainan dasar, ada beberapa putaran bonus yang dapat membantu Anda membawa pulang lebih banyak uang. Bersamaan dengan ini, jackpot sebesar $10k atau lebih siap untuk diambil jika Anda memiliki sedikit keberuntungan di pihak Anda.

Seperti yang Anda lihat, ada banyak alasan mengapa Anda harus mempertimbangkan bermain slot Jungle Wild. Yang utama adalah kesenangan yang akan Anda alami sepanjang perjalanan, serta potensi memenangkan banyak uang. Apa lagi yang Anda inginkan?

It is said that – going by current statistics – we have more people playing casino games over the Internet than in brick and mortar casinos. This is remarkable, because less than ten years ago, the Internet casino concept was still at its infancy – an idea whose feasibility was still a subject of debate. Few of us could foresee a day when Internet-based casinos would threaten the very existence of traditional brick and mortar casinos. But that is exactly what has happened; in a situation where many traditional brick and mortar stores are forced to downsize, or otherwise adapt to the new serious challenge, actually threat, which is the Internet casino.

In order to understand how this phenomenal success of the Internet-based casino has come to be, it would be a good idea to explore the workings of such online casinos, as they are more popularly known.

And as it turns out, the online casino works along the same lines as the traditional brick and mortar casino, with the only difference being that it is based on the Internet (so that the players actually play the various games on their computers, through their Internet connections).

As with any other type of casino, most of the games played in the Internet casino are, more or less, betting games. These are games of chance to a certain degree, with the degree to which success depends on luck varying from game to game – so that in a game like online bingo, success is almost entirely a matter of luck; whereas in a game like online poker, success seems to be more a matter of strategy than a matter of luck. The typical Internet casino online will tend to have a number of games on offer, with what can be termed as the top Internet casino normally offering pretty much what one would expect in a top, traditional brick and mortar casino.

In most of the games offered in online casinos, the participants get to play against one another. There are of course those games where one gets to bet against the ‘house’ but those where people play against one another seem to be the most popular. The greatest advantage of the Internet casino online comes up when we look at the these games where players get to play against one another where, as it turns out, people from entirely different parts of the world can get to play together in real time. Thanks to the many things the Internet has made possible, this no longer seems like a big deal. But for those of us who were there before the coming of these technologies, such things are simply amazing. togel hk This bring together of people from different parts of the world – and also makes it possible for people who would most definitely never have gotten to play together, in the traditional order of things, to do so.

Starting to play in a typical Internet casino is quite easy, in fact easier, than getting to play in a traditional brick and mortar casino. The first step in this direction is usually to identify one such casino where one can play. Most people conduct Internet searches, on terms such as ‘top Internet casino,’ ‘best Internet casino’ or simply ‘Internet casino’ in their search for a nice casino at which to register and start playing. Most people, it would seem, identify the top Internet casino establishments at which to play through Internet search results, or through referrals by friends.

 

Playing at slot machine is quite a wonderful thing people throughout the world love to paly with them. For some of them it is the addiction of playing slot continuously. jantan69

With the introduction of technology in evey field so casinos are no exception. These days you don’t have to visite the casino to play a game of your choice. These days there are numerous websites that allow to play different online casion games. The main advtange of playing casion games onlne is that yu don’t have to take the pain to visit a casino. All you have to do is just swithc on your computer and you can get access to a whole new word of casino.

Among all the online casino games slots stand out and is among the favourites of the online palyers. Online slots machine is gaining popularity with every passing day. There are numerous factors that contribute to the popularity of the slot game. First of the main factor that is in favour of slot is its simplicity. It is a very simple game that really don’t require any mind skills. It is a game that totally depends on luck. You can’t really manipulate slot machines. In earlier times when machines are not so good it was possible to manipulate the machines with the help of lever spring but now it is next to impossible.

Slots is a game in which you have to leave everthing to luck all that is in your hand is the amount of money that you really want to put in. also you can decide the number of lines you want to bet on before you can press tha button. Once the button is pressend its all in the hands to luck to make you win or lose.
There are two ways to play online slot. One is you can play it without paying a single penny. You need to visit a free websites that allows you to play free slot but the disadvatnage to this is you not going to win any real cash. Although some of them provide points which can be redemeed in return of different vouchers. Another way is to look for a website that allows you to bet your real money but in this case you need to give out your bank or credit card details to the website. Here you can bet you real money and can also win real money if your luck is on a roll.

When you choose to spend your time and money at an online casino, you’re putting your trust in that casino to use software that is fair to players. Of course, any internet casino that doesn’t have a decent payout schedule risks going out of business, because there are so many web casinos where people really do win decent money. But when you go online to gamble, you want to know that the software powering those games you love is legitimate and has been tested and approved as being fair to players. Three of the biggest software providers for top casinos online are Realtime Gaming, Rival Gaming, and Vegas Technology. mahjong slot

Real-time Gaming has been around since 1999, running from Atlanta, USA, and Costa Rica. They quickly developed a reputation with both the industry and with players as being one of the best software providers for web casinos. They are perhaps most well-known for Real Series slots, which are very popular with players. One feature players particularly like with Real Series slots is that they can set it on Auto Play and play automatically. Operators that use Real-time Gaming software have plenty of freedom as to how they implement the software. They can, for example, choose how high or low they want the payout percentages to be on a game-by-game basis. For players, this may make it a little harder to figure out which operators are the most generous. Win Palace Casino is one of the top Real-time Gaming-powered internet casinos.

Rival Gaming is smaller than some of its competitors, but the software itself has a good reputation for quality. Rival has been opening casinos since 2006, and has rapidly become a favorite with players. Owned by a Cyprus-based company called Black Chip Ltd., all Rival Gaming casinos are licensed in Curacao. DaVinci’s Gold and Cocoa Casino are two popular Rival Gaming Casinos. The interactive slots, or iSlots, are generally the biggest draws at Rival Gaming casinos due to their great graphics and interesting themes. Also, players are able to influence the outcome of bonus rounds, and many find this to be a very attractive feature of Rival Gaming’s iSlots.

Vegas Technology has software for over 100 casino games, but they focus on slots and online slots tournaments. Vegas Technology developed Lucky 7s, the only seven-reel slots game out there. Many of its slots games have American themes (“Red White & Win,” “Independence Day”), and they cater to American players. Daily tournaments are a prominent feature of Vegas Technology casinos, but there are also freeroll tournaments and buy-in tournaments. In addition to slots tournaments, Vegas Technology-based casinos are also big in blackjack and video poker tournaments. Vegas Technology software comes in an instant-play format that’s compatible with Apple computers, which has been another big draw to American players. The software is audited regularly by an independent auditor for average payout percentages and fairness, and this is reassuring to players that they are being treated fairly. VIP Slots Casino and Super Slots Casino are two top online casinos that use Vegas Technology software.

 

Live dealer games are one of the more interesting and noted trends which have been happening in the last few years in the online casino industry. Live casino games were initially developed about 10 years ago as a niche type game primarily targeting the Asian markets, who expressed a demand for such a type of games. In the time that has passed since then, live casino games have changed, developed and evolved quite a lot, making them as popular, exciting and lucrative in the Western world, especially in the UK and Europe. Slot Online

Live dealer casino games are in fact online casino games where the player is actually engaging in a real live game hosted either at a real B&M casino or at a studio. The cards are dealt by a real live dealer who has been especially trained to host such games and players can see exactly what is happening in the game and enjoy as much as possible the excitement and action similar to what they would experience at a bricks and mortar casino.

In the early days of the internet, many land based casino players, eager to try out the new medium of gambling online, didn’t do so for two main reasons. The first being that they did not feel comfortable with providing their credit card details to some online entity they could not see or touch. The second was that players generally didn’t trust the random number generators (RNG), which are the “engine” behind all online casinos. Many people believed that the RNG was fixed and in the favor of the online casino, thus making the chances of you losing all your money almost certain. At a land based casino, players could see the cards and the dealers and feel the action on the casino floor. The fact that they were dealing with real live people made the whole business believable. Having a machine deal the cards instead of a person was unthinkable in those days! This forced the online casino software providers to come up with a solution; live dealer games where the player could see the dealer and the action at the casino, just from the comfort of his own home while playing at an online casino.

The first live dealer casino games were rather limited and didn’t quite offer the player experience the online casino software companies hoped for, especially due to technical and technological reasons. Video streaming was extremely slow due to narrow the narrow band width that existed in those days and the result on the players’ end was not the excitement and glamour on the real Vegas casino floors. Due to this, live casino games did not become as popular as the developers and casino operators hoped for. Luckily, developments in bandwidth and video streaming have contributed largely to the ability of software providers to improve and enhance live casino games closing the gap between the dream and vision to reality.

Most online casinos don’t develop their games in-house and purchase a license from a company that develops the software for online casinos. The leading software developers that offer live casino games are Playtech, Microgaming and Evolution Gaming and they generally operate them for their licensees, either from a TV studio or from a real land based casino. This means that you will probably see the same live casino games at different online casinos. The reason for this is that the operating costs are higher than the standard RNG powered games. The result is that this is the only business model so far that has proven itself profitable to both the software developers and the online casino operators.

Online casinos generally offer a narrow selection of live dealer games, namely roulette, blackjack, baccarat, sic bo and casino hold’em. Roulette and blackjack are the most popular by far.

When getting started with live dealer casino games you are required to choose the table and dealer you prefer. Dealers are usually very good looking women; however there are also a few handsome men around to keep the ladies coming back for more. The live dealer manages the game, just like at a land based casino and they are all extremely well trained and knowledgeable as they need to deal with many things at the same time. If you have the sound on the computer turned on you will be able to hear all the ongoings in the studio and even the live dealer wishing you luck.

Almost all live dealer casinos are regulated and are based in the UK, Ireland and Eastern Europe. The hands dealt to players are random and the game is super fair just like at a land based casino and you can see everything with your eyes.

Bonus and promotion wise, there are rarely any offered by online casinos, however the regular bonuses and promos apply to the live casino games, just like any other.

 

 

Carrera slot arabası 1960’larda Almanya’da Josef Neuhierl tarafından üretildi. Kurulduğu günden bu yana, slot araba yarışının popülaritesini kaybettiği yıllardan günümüze kadar ayakta kalmayı başaran şirket, şu anda geniş erişime sahip en büyük slot arabası üreticilerinden biridir.

60’lı ve 70’li yıllardaki kadar popüler değil ama yeniden popüler hale geliyor. Bunun 2 nedeni var –

(a) ebeveynler belki de eğlendiklerini hatırlayarak çocuklarına setler satın alırlar ve

(b) artan yenilik ve standartlar. Carrera’nın geniş ürün yelpazesi, deneyimli yarışçıların yanı sıra yeni başlayanların da ihtiyaçlarını karşılıyor.

Bu yazıda asıl amacım sizi Carrerz’in ürettiği geleneksel veya analog cihazlarla tanıştırmak.

Şu anda Carrera serisinde iki tür slot arabası bulunmaktadır: dijital ve analog. Geçmişte yarıştıklarınıza benzer analog arabalar ve pistler, bir yarış pisti etrafında, aslında birbirine paralel uzanan yuvalarda arabalarla yarıştığınız yerdir. Bu, yuva başına yalnızca bir araba demektir. Arabalar rakiplerinizi geçmek için şerit değiştirebildiğinden, dijital cihaz size sadece 2 şeritli bir pistte 8 arabaya kadar yarışma fırsatı verebilir. En son dijital teknolojiyi kullanarak internet üzerinden başkalarıyla yarışabilir, pit stopları, sarı bayrakları programlayabilir ve beceri ve deneyim düzeyine göre hız ayarlarını yapılandırabilirsiniz. Deneme Bonusu Veren Siteler

İki analog model mevcuttur:

Carerra Go serisi.

Bu ürünler çocukların ihtiyaçlarını karşılamak için üretilmiştir. Bu set 8 yaş üstü çocuklar için tavsiye edilir. Ancak ebeveynlerin küçük çocuklar için uygun olduğunu düşündükleri bir takım incelemeleri okuyabilirsiniz.

Boyutu 1:43 ölçeklidir, yani nispeten küçüktür, bu nedenle kurulduğunda fazla yer kaplamaz. Setlerden bazıları Disney Cars 2, Dune Buggy Action, Spongebob, NASCAR Talledega vb.’yi içerir.

Evrimsel Aralık

Üretici bu seti gençler, yetişkinler ve en az 8 yaşında olan meraklılar için uygun olarak tanımlamaktadır.

Set, 1:32 ölçekli arabalar ve virajlarda sürüklenmek ve kaymak için bol miktarda alan sağlayan 1:24 ölçekli bir pist içerir. Bu set standart olarak 2 yuvalı bir ray içerir ancak 4,6 veya 8 yuva genişliğine kadar genişletilebilir. Mükemmel görünümlü boya işleri, tampo baskı adı verilen bir işlem kullanılarak oluşturulur. Racing Legends, Grand Prix Masters, Disney Pixar Cars 2 World Grand Prix vb. dahil olmak üzere seçebilecekleri 5 set var.

Her iki seri de geniş bir aksesuar yelpazesiyle birlikte gelir ve pist daha uzun yarış pistleri için genişletilebilir. İlgi alanlarınız geliştikçe başlangıç ​​setine ekleyebilirsiniz.

Hangisinin sizin için uygun olduğuna karar vermek için öncelikle bir set alıp almayacağınızı belirlemeniz gerekir. Bir çocuk arıyorsanız ve onun genel ilgi alanlarından emin değilseniz Go serisine göz atmaya değer. İyi bir tanıtım seti 100 dolardan daha düşük bir fiyata satın alınabilir. Zaten yarışla ilgilenen biri için veya belki de kendiniz için bir set satın alıyorsanız, Evolution serisini dikkate almaya değer.

The Casino Environment

Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction.

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

Occupancy Rooms

For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

Back of the House Spaces

Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. Dewahoki303 The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes