New York State Casino Taxes

New york state gambling tax The rain really came down by my table was safe. To play Blackjack (other times called new york state gambling tax '21') one must have all the cards of a deck except the jokers. This is a book for players who have read a couple of technical books and have a few hundred. Jan 09, 2002  The federal government taxes gambling winnings at the highest rates allowed. So do the many states and even cities that impose income taxes on their residents. If you make enough money in a high-tax state like California or New York, the top tax bracket is about 50 percent.

December 11, 2008

2008-R-0673

STATE INCOME TAX ON NONRESIDENTS' GAMBLING WINNINGS

By: Judith Lohman, Chief Analyst

You asked (1) whether legislation has been proposed recently to impose the state income tax on nonresidents' gambling winnings at Connecticut casinos; (2) if so, which legislators proposed the bills; and (3) whether other states with casinos impose their income taxes on nonresidents' gambling winnings.

SUMMARY

Under current law, nonresidents who have gambling winnings from Connecticut are subject to Connecticut income tax on those winnings only if they win the money in Connecticut's state-run lottery. Nonresidents' casino and pari-mutual winnings are not subject to the state income tax.

Bills to subject nonresidents' Connecticut casino winnings to the state income tax were proposed in 2005, 2007, and 2008. All three were sponsored by Rep. Shawn Johnston. All were referred to the Finance, Revenue and Bonding Committee, which did not act on them. In 2002, the General Assembly passed a law to impose Connecticut income tax on nonresidents' casino winnings over $5,000, but it repealed the provision a short time later before it could take effect. The 2002 laws were included in large emergency certified budget implementing bills.

A computer survey of 16 selected states with both state income taxes and casino or pari-mutuel gambling found that 15 impose state income taxes on nonresidents' winnings in those states. Of the states surveyed, only New York follows Connecticut's example in excluding nonresident casino and pari-mutuel winnings from its state income tax.

New York State Gambling Tax

CONNECTICUT INCOME TAX TREATMENT OF NONRESIDENTS' GAMBLING WINNINGS

York

People who are not Connecticut residents do not have to pay Connecticut income taxes on non-lottery gambling winnings in the state. By law, nonresidents owe Connecticut income tax only on Connecticut state lottery winnings exceeding $5,000. Winnings from all other types of gambling in the state are tax-exempt for nonresidents, including winnings from casino games, slot machines, pari-mutuel wagering, raffles, or other types of gambling occurring in Connecticut (CGS § 12-711 (b)). By law, such winnings are not considered to be derived from Connecticut sources for purposes of imposing the state income tax on those who do not live here (Department of Revenue Services, Informational Publication, IP 2005 (15), issued 10/20/05).

RECENT LEGISLATION ON NONRESIDENTS' CASINO WINNINGS

The distinction between nonresidents' Connecticut income tax liability for Connecticut lottery winnings and other types of gambling income has existed since 2001. PA 01-6, June Special Session, imposed the Connecticut income tax on a nonresident's winnings of more than $5,000 in a lottery run by the Connecticut Lottery Corporation. The change took effect on July 1, 2001 and applied to tax years beginning on or after January 1, 2001. Until that time, nonresidents were not subject to Connecticut's income tax on any Connecticut gambling winnings. The 2001 change was passed as part of a large emergency certified bill that included many tax changes.

In the May 9 Special Session in 2002, the General Assembly at first extended the income tax to also cover nonresidents' winnings over $5,000 from all other gambling activities that take place within Connecticut's borders, including at casinos on Indian reservations within the state (PA 02-1, May 9 Special Session, § 81). It changed its mind a short time later and passed another act to repeal the extension (PA 02-4, May 9 Special Session, § 17). Both sections were included in emergency certified bills implementing the state budget.

Since 2002, three proposed bills have been introduced to extend the income tax to the casino winnings of nonresidents. All were introduced by Representative Shawn Johnston of the 51st district. The bills were:

● HB 5949 (2005 Session) - An Act Concerning Taxation Of Out-Of-State Residents' Casino Winnings (co-sponsor: Rep. Nafis, 27th district)

● HB 6238 (2007 Session) - An Act Concerning Taxation Of Out-Of-State Residents' Casino Winnings

● HB 5408 (2008 Session) - An Act Concerning Taxation Of Out-Of-State Residents' Casino Winnings

All three bills were referred to the Finance, Revenue and Bonding Committee, which took no action on them.

OTHER STATES

A computer survey of income tax provisions of 16 selected states shows that 15 impose state income tax on nonresidents' non-lottery gambling winnings from within their states (see Table 1). According to the American Gaming Association's (AGA) 2008 Survey of Casino Entertainment, 13 of these states have casino gambling at commercial or racetrack casinos, Indian tribal casinos, or in the form of video lottery terminals. The other three states have noncasino forms of pari-mutuel wagering, such as horseracing. The only state in our survey that does not tax nonresidents' winnings from these forms of gambling is New York. The remaining states tax winnings, although some require winnings to exceed a certain threshold or allow nonresidents to offset winnings with losses.

The state with the highest number of casinos according to the AGA survey is Nevada, which is not included because it has no state income tax.

Table 1: State Income Tax on Nonresidents' Non-Lottery Gambling Winnings

State

Number of Casinos*

Casino Types*

Other Non-Lottery Gambling*

State Income Tax on Nonresident Winnings from Casinos or Other Non-Lottery Gambling+

Arizona

25

Tribal

Pari-mutuel

Yes. Winnings subject to state withholding at 20% of federal withholding. Losses are deductible from winnings.

Connecticut

2

Tribal

Pari-mutuel

No

Iowa

20

Commercial

Racetrack

Tribal

Pari-mutuel

Yes, if winnings are greater than $1,000 and gross income is greater than $9,000 if single and $13,500 if married filing jointly.

Louisiana

25

Commercial

Racetrack

Tribal

Pari-mutuel

Yes

Maryland

0

NA

Pari-mutuel

Yes, if the amount is greater than $500. Maryland withholding tax applies to winnings that are greater than $5,000. State withholding on nonresident winnings is 6.75%. Losses are not deductible from winnings.

Massachusetts

0

NA

Pari-mutuel

Yes. Losses are not deductible from winnings.

Michigan

22

Commercial

Tribal

Pari-mutuel

Yes

Minnesota

35

Tribal

Card room

Pari-mutuel

Yes. Losses are deductible from winnings.

Mississippi

31

Commercial

Tribal

None

Yes. A nonrefundable 3% tax is withheld from all nonresidents' winnings required to be reported to the IRS.

New Jersey

11

Commercial

Pari-mutuel

Yes. New Jersey losses are deductible from New Jersey winnings.

New Mexico

26

Racetrack

Tribal

Pari-mutuel

Yes. Winnings are subject to state withholding equal to 6% of federal withholding. Losses are deductible from winnings.

New York

16

Racetrack (video lottery terminals)

Tribal

Pari-mutuel

No

North Dakota

6

Tribal

Pari-mutuel

Yes

Pennsylvania

11

Commercial

Racetrack

Pari-mutuel

Yes

Rhode Island

2

Racetrack (video lottery terminals)

Pari-mutuel

Yes

Virginia

0

NA

Pari-mutuel

Yes, if the wager is placed or paid from a Virginia location.

Wisconsin

28

Tribal

Pari-mutuel

Yes. Expressly includes winnings from a casino or bingo hall located in Wisconsin and operated by a Native American tribe or band.

New York State Tax

* Source: American Gaming Association

+ Source: State tax department websites

JL:ts

New York State Tax On Gambling Winnings

New York State Income Tax

  • Casinos in New York State

    October 14th, 2015 Gaming Facility Location Board Meeting Transcript

    September 30, 2015 Gaming Facility Location Board Meeting Audio Part 1 Audio Part 2

    February 27, 2015 Gaming Facility Location Board Meeting Transcript

    January 13, 2015 Gaming Facility Location Board Meeting Transcript

    December 9, 2014 Gaming Facility Location Board Meeting: Audio Part 1 / Audio Part 2

    November 21, 2014 Gaming Facility Location Board Meeting: Audio Part 1 / Audio Part 2

    November 10, 2014 Gaming Facility Location Board Meeting: Audio Part 1 / Audio Part 2

    October 20, 2014 Gaming Facility Location Board Meeting: Audio Part 1 Audio Part 2

    September 24, 2014 Southern Tier Public Comment Event:

    • Morning Video Transcript

    • Afternoon Video Transcript

    • Evening Video Transcript

    September 23, 2014 Hudson Valley Public Comment Event:

    • Morning Video Transcript

    • Afternoon Video Transcript

    • Evening Video Transcript

    September 22, 2014 Capital Region Public Comment Event:

    • Morning Video Transcript

    • Afternoon Video Transcript

    • Evening Video Transcript

    August 7, 2014 Gaming Facility Location Board Meeting Transcript

    May 12, 2014 Gaming Facility Location Board Meeting Transcript

    April 30, 2014 Gaming Facility Location Board Applicant Conference Transcript

    March 31, 2014 Gaming Facility Location Board Meeting Transcript

    The Upstate New York Gaming Economic Development Act (Chapters 174 and 175 of the Laws of 2013) outlines the procedure and process for siting destination gaming resorts in New York State. The primary provisions of the Act are included in Article 13 of New York's Racing, Pari-Mutuel Wagering and Breeding Law.


    Overview:

    • Four destination gaming resorts in Upstate New York

    • At least one facility in each of three regions:

    o Capital

    o Catskills/Hudson Valley

    o Eastern Southern Tier

    • No more than two facilities in any of the three regions

    • Tribal casinos retain their geographical exclusivity

    • No downstate gaming resorts for at least 7 years after first gaming license is awarded

    • Gaming facilities will either be entirely new resorts or conversion of existing New York racinos

    Important Note:

    Lobbyist Registration Form: Section 1329 of the Racing, Pari-Mutuel Wagering and Breeding Law requires each lobbyist seeking to engage in lobbying activity on behalf of a client or a client's interest before the Gaming Commission to first register with the secretary of the Commission. This requirement is in addition to any other registration and reporting required by law. Completed forms should be emailed to Kristen.Buckley@gaming.ny.gov.


    Regional Revenue

    • Capital Region

    • Catskills/Hudson Valley

    • Central New York

    • Eastern Southern Tier

    • North Country

    • Western New York and Finger Lakes

    • Statewide



  • July 6, 2015 Applicant Materials & Presentations


    Eastern Southern Tier (Region 5)


    Tioga Downs Casino, Racing & Entertainment / Tioga Downs Racetrack LLC

    • Municipality: Nichols (Tioga County)

    • Executive Summary

    • Applicant presentation video - September 10, 2015

  • June 30, 2014 Applicant Materials & Presentations

    Transcripts for September 8, 2014 Applicant Presentations
    Transcripts for September 9, 2014 Applicant Presentations


    Catskills/Hudson Valley (Region 1)


    Caesars New York / Caesars Entertainment

    • Municipality: Woodbury (Orange County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to m4v) - September 9, 2014*

    Mohegan Sun at The Concord / Concord Kiamesha LLC and Mohegan Gaming New York LLC

    • Municipality: Thompson (Sullivan County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to m4v) - September 9, 2014*

    Montreign Resort Casino / Empire Resorts

    • Municipality: Thompson (Sullivan County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to m4v) - September 9, 2014*

    The Grand Hudson Resort & Casino / Greenetrack , Inc.

    • Municipality: New Windsor (Orange County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 9, 2014*

    Hudson Valley Casino & Resort / Hudson Valley Gaming, LLC/Saratoga Harness Racing Inc(II)

    • Municipality: Newburgh (Orange County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to m4v) - September 9, 2014*

    Nevele Resort, Casino & Spa / Nevele-R, LLC by Nevele Resort, Casino & Spa

    • Municipality: Ellenville (Ulster County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 9, 2014*

    The Live! Hotel and Casino New York (OCCR Enterprises, LLC)

    • Municipality: South Blooming Grove (Orange County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 9, 2014*

    Sterling Forest Resort / RW Orange County LLC

    • Municipality: Tuxedo (Orange County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 9, 2014*

    Resorts World Hudson Valley / RW Orange County LLC

    • Municipality: Montgomery (Orange County)

    • Executive Summary

    • Applicant presentation video - September 9, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 9, 2014*


    Capital Region (Region 2)


    Rivers Casino & Resort at Mohawk Harbor / Capital Region Gaming, LLC

    • Municipality: Schenectady (Schenectady County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 8, 2014*

    • Applicant video presentation - September 8, 2014*

    Howe Caverns Resort & Casino / Howe Caves Development LLC

    • Municipality: Howes Cave (Schoharie County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 8, 2014*

    Hard Rock / NYS Funding, LLC

    • Municipality: Rensselaer (Rensselaer County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 8, 2014*

    • Applicant video presentation - September 8, 2014*

    Capital View Casino & Resort / Saratoga Harness Racing Inc. (I)

    • Municipality: East Greenbush (Rensselaer County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 8, 2014*


    Eastern Southern Tier (Region 5)


    Tioga Downs Casino, Racing & Entertainment / Tioga Downs Racetrack LLC

    • Municipality: Nichols (Tioga County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant presentation - Intro (converted to wmv) - September 8, 2014*

    • Applicant presentation - NY Gaming License Union (converted to mp4) - September 8, 2014*

    • Applicant presentation - Economic Conditions (converted to mp4) - September 8, 2014*

    • Applicant presentation - Selection Committee (converted to mp4) - September 8, 2014*

    • Applicant presentation - Gaming Presentation (converted to mp4) - September 8, 2014*

    Traditions Resort & Casino / Traditions Resort & Casino

    • Municipality: Johnson City (Broome County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 8, 2014*

    Lago Resort & Casino / Wilmot Casino & Resort by Wilmorite, Inc.

    • Municipality: Tyre (Seneca County)

    • Executive Summary

    • Applicant presentation video - September 8, 2014

    • Applicant PowerPoint presentation (converted to mp4) - September 8, 2014*

    • Applicant PowerPoint presentation - Supplemental_Video_1.wmv - September 8, 2014*

    • Applicant PowerPoint presentation - Supplemental_Video_2.mov - September 8, 2014*

    * Please note that the presentations are large files and may take a long time to load. Users are advised to download the files directly to their computers for best results.

    In connection with applications to develop and operate a gaming facility in New York State submitted on June 30, 2014, the New York State Gaming Commission hereby distributes through its website certain materials submitted by each Applicant. Any opinions, statements or other information or content expressed in the application materials or made available by an Applicant are those of the respective Applicant and do not necessarily state or reflect those of the New York State Gaming Commission or the New York Gaming Facility Location Board. Redactions made to any of the application materials were made by the Applicants and have been reviewed by the New York State Gaming Commission under the Freedom of Information Law (N.Y. Public Officers Law Article 6) and the Personal Privacy Protection Law (N.Y. Public Officers Law Article 6-A). The Commission may revisit these redactions at any time and if it is determined that a redaction does not qualify as an exemption, the document containing that redaction will be reposted with such redaction removed.

    The New York State Gaming Commission is not responsible for any errors or omissions in any Applicant material made available or for any consequences of the use of this information. All Applicant information is provided 'as is,' with no guarantee of completeness, accuracy, timeliness or any other aspect of this information, and without warranty of any kind, express or implied, including, without limitation, warranties of performance, merchantability and fitness for a particular purpose. In no event will the New York State Gaming Commission, the New York Gaming Facility Location Board, or the agents or employees thereof, be liable to anyone for any decision made or action taken in reliance on the information in this website or for any consequential, special or similar damages, even if advised of the possibility of such damages.

  • RFA for Gaming Facilities

    • Request for Application - Region 5

    • Guidance Regarding Exhibit Template Instructions (PDF)
    • Exhibit Template for VIII.A.3 (Excel)
    • Exhibit Template for VIII.A.4 (Excel)
    • Exhibit Template for VIII.B.4 (Excel)

    • Gaming Facility License Application Form

    • Multi Jurisdictional Personal History Disclosure Form

    • First Round Questions and Answers - April 13, 2015

    • Guidance Document - Protocol for Applicant Presentation - August 28, 2015

    • Guidance Document - Protocol for Public Comment Event - August 31, 2015

    • Guidance Document - UPDATED Protocol for Public Comment Event - September 15, 2015

    • Request for Application

    • Guidance Regarding Exhibit Template Instructions (PDF)
    • Exhibit Template for VIII.A.3 (Excel)
    • Exhibit Template for VIII.A.4 (Excel)
    • Exhibit Template for VIII.B.4 (Excel)

    • Gaming Facility License Application Form

    • Multi Jurisdictional Personal History Disclosure Form

    • First Round Questions and Answers - April 23, 2014

    • Advance Questions and Answers for Applicant Conference - April 30, 2014

    • Guidance Document: Refund of Application Fee (Revised) - April 30, 2014

    • Applicant Conference Questions and Answers - May 2, 2014

    • Guidance Document: Minimum Capital Investment (Revised) - May 12, 2014

    • RFA Addendum - MWBE - May 12, 2014

    • Second Round Questions and Answers - May 14, 2014

    • Guidance Document: Resolutions of Support (Revised) - May 20, 2014

    • Guidance Document: SEQRA - May 20, 2014

    • Guidance Document: Additional Questions and Answers - May 20, 2014

    • Host Municipality Resolution Questions and Answers - June 10, 2014

    • Guidance Document - Joint Guidance on Lobbying - June 16, 2014

    • Regulatory White Paper - June 16, 2014

    • Additional Questions & Answers, June 16, 2014

    • Document Submission Clarification

    • Guidance Document Regarding SEQR - June 19, 2014

    • Additional Questions and Answers - June 24, 2014

    • Guidance Document - Fingerprinting - June 26, 2014

    • Additional Questions and Answers - June 27, 2014

    • Guidance Document - Protocol for Applicant Presentations - August 13, 2014

    • Guidance Document for Public Comment Events - August 21, 2014

    • Guidance Document - Frequently Asked Questions Regarding Applicant Presentations - August 29, 2014

    • Important Information Regarding Public Comment Events - September 22-24, 2014 - Updated September 17, 2014

    PERMISSIBLE CONTACTS

    Consistent with the public policy established by the Procurement Lobbying Law, the Supervisor of Contract Administration and the Contract Management Specialist designated below are the only points of contact with regard to matters relating to this RFA unless the Board designates additional points of contact.

    ALL COMMUNICATIONS CONCERNING THIS REQUEST FOR APPLICATION MUST BE ADDRESSED IN WRITING TO THE SUPERVISOR OF CONTRACT ADMINISTRATION OR THE CONTRACT MANAGEMENT SPECIALIST NOTED BELOW:

    New York State Gaming Commission
    Contracts Office
    One Broadway Center
    Schenectady, NY 12301-7500

    Gail P. Thorpe, Supervisor of Contract Administration
    gail.thorpe@gaming.ny.gov

    or

    Stacey Relation, Contract Management Specialist
    stacey.relation@gaming.ny.gov

  • The Siting Process

    The following dates are established for informational and planning purposes for the Request for Application - Region 5. The Board reserves the unilateral right to make adjustments to this schedule.

    RFA IssuedMarch 23, 2015
    Applicants' First Questions Due by 4:00 p.m. EDTApril 6, 2015
    Board Responses to First QuestionsApril 13, 2015
    Applicants' Second Questions Due by 4:00 p.m. EDTApril 27, 2015
    Board Responses to Second QuestionsMay 4, 2015
    Applications Due by 4:00 p.m. EDTJuly 6, 2015
    Oral Presentations of ApplicationsSeptember 10, 2015
    Selection of Gaming Facility OperatorOctober 14, 2015

    The following dates are established for informational and planning purposes. The Board reserves the unilateral right to make adjustments to this schedule.

    RFA IssuedMarch 31, 2014
    Applicants' First Questions Due by 4:00 p.m. EDTApril 11, 2014
    Board Responses to First QuestionsApril 23, 2014
    Mandatory Applicant ConferenceApril 30, 2014
    Written Summary of Applicant ConferenceMay 2, 2014
    Applicants' Second Questions Due by 4:00 p.m. EDTMay 7, 2014
    Board Responses to Second QuestionsMay 14, 2014
    Applications Due by 4:00 p.m. EDTJune 30, 2014
    Oral Presentations of ApplicationsSeptember 8 & 9, 2014
    Selection of Gaming Facility OperatorDecember 17, 2014

    The Gaming Facility Location Board has employed the services of Taft, Stettinius & Hollister LLP to provide analysis of the gaming industry and assist with the comprehensive review and evaluation of the applications. The consultant, which was procured through a separate Request for Proposal, has subcontracted with financial advisory firm Christiansen Capital Advisors, investment bank Houlihan Lokey and gaming facility consultant Macomber International, Inc. Learn more here: http://www.gaming.ny.gov/pdf/03.24.14.FLBGamingAdvisoryServices.pdf

    Additionally, the Facility Location Board may retain attorneys, accountants, auditors and financial and other experts to render necessary services, as well as Commission and other state agency staff as necessary to assist in its mission.

    The Facility Location Board and the Commission both have independent authority to conduct public hearings concerning applicants for gaming facility licenses as well as the overall conduct of gaming.

    Applications for licenses are to be public records; provided however, that N.Y. Public Officers Law § 87 (d)(2) applies to trade secrets

    Meetings of Resort Gaming Facility Location Board will be public.


    Request for Application

    The Request for Application must contain the following elements:

    • The location of the proposed gaming facility

    • The type and number of games to be conducted

    • Whether the facility is part of a regional or local economic plan

    • Identify each person having a direct or indirect interest in the business

    • Submit an independent audit report of all financial activities and interests

    • Prove financial stability by clear and convincing evidence

    • Provide information and documentation demonstrating sufficient business ability

    • Full description of internal controls and security systems for the proposed gaming facility

    • Designs for the proposed gaming facility

    • Number of construction hours estimated to complete the work

    • Description of the ancillary entertainment services and amenities to be provided

    • Number of employees to be employed at the proposed gaming facility, including detailed information on the pay rate and benefits

    • Completed studies and reports including:

    o Economic benefits to the region and the state

    o Local and regional social, environmental, traffic and infrastructure impacts

    o Impact on the local and regional economy, cultural institutions and small businesses

    o Cost to the host municipality, nearby municipalities and the state for the proposed gaming facility to be located at the proposed location

    • Estimated state tax revenue to be generated by the gaming facility

  • License Applicant Eligibility

    As a condition of filing, each applicant must illustrate to the Board's satisfaction that local support has been demonstrated.

    If the Commission determines no applicant has met the eligibility criteria or the Board finds that no applicant has provided substantial evidence that its proposal will provide value to the region: no gaming facility license shall be awarded in that region.

    Required Capital Investment:

    • Board establishes minimum capital investment, by zone and region

    • Investment to include casino area, hotel and other amenities

    • May include purchase or lease price of the land or any support infrastructure

    • May consider private capital investment made previous to the casino legislation, but the Board may discount a percentage of the investment made

    • Ten percent of total investment proposed must be placed in an account, releasable upon performance or subject to forfeit if project is not timely completed

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    Application Evaluation

    The Resort Gaming Facility Location Board will evaluate applications on the following scale and issue a finding on each.

    70 percent: Economic activity and business development factors

    20 percent: Local impact and siting factors

    10 percent: Workforce enhancement factors


    • Realizing maximum capital investment exclusive of land acquisition and infrastructure improvements

    • Maximizing revenues received by the state and localities

    • Providing the highest number of quality jobs in the gaming facility

    • Building a gaming facility of the highest caliber with a variety of quality amenities to be included as part of the gaming facility

    • Offering the highest and best value to patrons to create a secure and robust gaming market in the region and the state

    • Providing a market analysis detailing the benefits of the site location of the gaming facility and the estimated recapture rate of gaming-related spending by residents travelling to an out-of-state gaming facility

    • Offering the fastest time to completion of the full gaming facility

    • Demonstrating the ability to fully finance the gaming facility

    • Demonstrating experience in the development and operation of a quality gaming facility


    • Mitigating potential impacts on host and nearby municipalities which might result from the development or operation of the gaming facility

    • Gaining public support in the host and nearby municipalities which may be demonstrated through the passage of local laws or public comment received by the board or gaming applicant

    • Operating in partnership with and promoting local hotels, restaurants and retail facilities so that patrons experience the full diversified regional tourism industry

    • Establishing a fair and reasonable partnership with live entertainment venues that may be impacted by a gaming facility under which the gaming facility actively supports the mission and the operation of the impacted entertainment venues


    • Implementing a workforce development plan that utilizes the existing labor force, including the development of workforce training programs that serve the unemployed

    • Taking additional measures to address problem gambling including, but not limited to, training of gaming employees

    • Utilizing sustainable development principles

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    • Establishing, funding and maintaining human resource hiring and training practices that promote the development of a skilled and diverse workforce and access to promotion opportunities

    • Purchasing, whenever possible, domestically manufactured slot machines for installation in the gaming facility

    • Implementing a workforce development plan that:

    o Incorporates an affirmative action program

    o Utilizes the existing labor force in the state

    o Includes specific goals for the utilization of minorities, women and veterans on construction jobs

    o Identifies workforce training programs

    o Identifies the methods for accessing employment

    • Demonstrating that the applicant has an agreement with organized labor, including hospitality services, and has the support of organized labor for its application, which specifies:

    o The number of employees to be employed at the gaming facility

    o Detailed plans for assuring labor harmony during all phases of the construction, reconstruction, renovation, development and operation


    License Thresholds

    In order to receive a gaming license, the successful applicant must:

    • Invest the required capital

    • Meet the deposit requirement

    • Demonstrate ability to pay and commit to paying the licensing fee

    • Demonstrate how proposes to address:

    o problem gambling concerns

    o workforce development and community development

    o host and nearby municipality impact and mitigation issues

    • Identify infrastructure costs of the host municipality incurred in direct relation to the construction and operation of a gaming facility and commit to a community mitigation plan for the host municipality

    • Identify service costs of the host municipality incurred for emergency services in direct relation to the operation of a gaming facility and commit to a community mitigation plan for the host municipality

    • Pay application fee to defray the licensing costs

    • Comply with state building and fire prevention codes

    • Formulate an affirmative action program of equal opportunity whereby the applicant establishes specific goals for the utilization of minorities, women and veterans on construction jobs

  • Gaming Facility Location Board

    A Resort Gaming Facility Location Board, appointed by the Commission, will evaluate casino applications and ultimately make selections of who is eligible to apply for a commercial gaming license in New York State. To be eligible, members of the Facility Location Board must meet a strict series of requirements.


    Board Members

    • Dennis E. Glazer

    • Kevin Law, Chair

    • Stuart Rabinowitz


    The Facility Location Board will select license applicants through a competitive Request for Application process. In particular, the Facility Location Board will:

    • Work with the Commission to develop the application form

    • Determine a gaming facility license fee

    • Develop the criteria to assess which applications provide the highest and best value to the state, zone and region

    • Determine the sources and total amount of an applicant's proposed capitalization to develop, construct, maintain and operate a proposed gaming facility

    • Issue detailed findings of facts and conclusions demonstrating the reasons supporting its decisions to select applicants

    Members of the Facility Location Board are subject to procurement lobbying provisions in N.Y. State Finance Law §139-j and §139-k. The members receive no compensation other than expenses incurred in carrying out their duties.


    Resort Gaming Facility Location Board Requirements

    As mandated in the Act, Board members must possess ten or more years of responsible experience in fiscal matters, plus significant service:

    • As an accountant economist, or financial analyst experienced in finance or economics

    • In an academic field relating to finance or economics

    • In the field of commercial real estate

    • As an executive with fiduciary responsibilities in charge of a large organization or foundation

    Board Members must be a resident of the New York and cannot be an elected official. Additionally, they cannot:

    • Have a close familial or business relationship to a person that holds a license under the Racing Law

    • Have any direct or indirect financial interest, ownership, or management, including holding any stocks, bonds, or other similar financial interests in any gaming activities, including horse racing, lottery or gambling

    • Receive or share in, directly or indirectly, the receipts or proceeds of any gaming activities, including horse racing, lottery or gambling

    • Have a beneficial interest in any contract for the manufacture or sale of gaming devices, the conduct of any gaming activity, or the provision of any independent consulting services in connection with any licensed establishment

    In addition, the Gaming Commission has determined that Facility Location Board Members should reside outside of the eligible casino zones.

  • Host Municipality Resolutions of Support Received

    Region 1 (Catskills/Hudson Valley)

    Town of Bethel
    Town of Blooming Grove - Added 6/13/14
    Town of Callicoon
    Town of Cochecton
    Town of Delaware
    Town of Fallsburg
    Town of Liberty
    Town of Liberty and Village of Liberty
    Town of Lumberland
    Town of Montgomery - Added 6/23/14
    Town of New Windsor - Added 6/23/14
    Town of Newburgh - Added 5/22/14
    Town of Thompson
    Town of Thompson - MRMI - Added 6/13/14
    Town of Thompson - Concord - Added 6/24/14
    Town of Thompson - Trading Cove - Added 6/13/14
    Town of Tuxedo - Added 6/30/14
    Town of Wawarsing
    Town of Woodbury - Added 6/30/14
    Village of Maybrook - Added 6/23/14
    Village of Montgomery - Added 6/23/14
    Village of South Blooming Grove - Added 5/22/14
    Village of Woodbury - Added 6/23/14

    Region 2 (Capital Region)

    City of Amsterdam - Added 6/30/14
    City of Amsterdam - Added 9/26/14
    City of Rensselaer - Added 6/13/14
    City of Schenectady - Added 6/23/14
    City of Troy - Added 6/13/14
    Town of Cobleskill - Added 6/13/14
    Town of East Greenbush - Added 6/30/14
    Town of Florida - Added 6/30/14
    Town of Poestenkill - Added 6/13/14

    Region 5 (Eastern Southern Tier)

    City of Norwich
    Town of Afton - Added 6/23/14
    Town of Binghamton
    Town of Colchester
    Town of Colesville
    Town of Conklin
    Town of Deposit
    Town of Fenton
    Town of Nichols - Added 6/13/14
    Town of Sanford
    Town of Tyre - Added 6/30/14
    Town of Union
    Town of Vestal
    Town of Walton - Added 6/13/14
    Town of Windsor - Added 6/13/14
    Village of Bainbridge
    Village of Hancock
    Village of Johnson City
    Village of Nichols - Added 6/23/14
    Village of Sidney
    Village of Walton
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