Commercial Casinos Energy Policy Act Tax Opportunity


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. slot 100 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. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes

Free Online Slots


Free online slots can greatly help you ‘practice,’ and see how well you’ll fair in real online betting. But what exactly are free online slots, and how do they work? Read on to satisfy your curiosity.

Sometimes called simulation slots or virtual slots, free online slots are simply the virtual equivalent of ‘real’ slots you see in casinos. Free online slots are very accurate and work just like actual slots, using software that generates random patterns that determines the odds.

Free online slots are based on the same regulations and tactics as real slots. And, while you will not experience the same hustle and bustle as a real casino, you will probably be just as excited. situs slot gacor Best of all, you can play in the comforts of your own home. That’s great news if you like playing in your pajamas.

Some gambling websites provide free credits and sign-up bonuses for new members. Most of these online casinos let you use your winnings from free spins as well. You can either credit your winnings from the free slots to your online gambling fund or cash it in.

Free online slots enable you to practice your gaming skills to increase your chances of winning when you bet real money to play slots in online casinos. Many experts say that online slots seem to provide better odds and larger jackpots, which explains why more and more people play it everyday. In fact, the average percentage of online slots payout in the In the United States is a whopping 93 percent.

It therefore certainly helps to know what you are doing. So, before placing your bets in online slots, practice with free slots first. This way you get a better feel of the game and improve your chances of winning.

What We Know About Pachislo Slot Machines


Find out more about Pachislo Slot Machines and see if they are right for you at this time. Learn more about Pachislo Slot Machines and enjoy the article.

1. They have a long history.

These machines actually began as a Japanese game for children, in the 1920s. But by the 1930s they had developed into a game for adults. Interestingly cash isn’t legal as a direct prize for pachislo games. However, you can still win prizes such as tokens to receive more pachislo balls. Also, many businesses in Japan are linked to exchange centers where you can swap your winnings from pachislo slot machines, into cash that’s equal to a particular percentage of the actual winnings

2. They’re a cousin of traditional slot machines.

While pachislo machines are similar to sloth machines, they’re not exactly the same. In fact, they’re somewhat of a combination of pinball machines and slot machines. Here’s how they work. After you discharge a ball into the pachislo slot machines, the ball moves through a sequence of pins and then drops into slots located at the base of the machine. If the balls drop into a particular combination, then you’re a winner!

3. They’ve been updated with modern features.

Today’s pachislo machines are slightly different from the original game. This has helped to usher the game into the modern era. Like American slot machines, you can choose how much you want to bet, and start a game by pushing up or down on a lever.

Modern games also provide you with multiple chances to win! After you win by getting a series of digits or symbols lined up, you enter the “payout mode.” Dewahoki303 A gate opens up at the base of the pachislo board, which helps you to win a jackpot by shooting as many balls as you can into that gate.

4. They use a systematic method to determine odds of winning.

The “kakuhen” system is used for the majority of pachislo machines, to increase the player’s odds of winning more than once. Here’s how it works. After winning by earning certain combinations, the chance of future jackpots increases by ten.

What happens if someone wins the jackpot without achieving the kakuhen combination? In that case, the game then enters “jitan” mode. For the next 100 spins, releasing balls into the center game becomes much easier. However, if you’re not able to hit the jackpot while playing in this “jitan” mode, then the game reverts to the original mode.

Operations managers of particular establishments set the odds of the various pachislo machines much like they would adjust slot machines in Las Vegas. Some machines have better odds than others, which will encourage players to play more after seeing someone win. Also, the payouts tend to be better during holiday seasons, further encouraging pachislo players to keep returning after the holiday season is over.

If you want a new twist on an old standard, then try a pachislo slot machine. It’s definitely a fresh way to enjoy the thrill of slot machines.

Tunika poker oyunu

 

Tunica poker oyunları Güney’deki en büyük poker oyun yoğunluğunu temsil ediyor.

Tunica County, Tunica poker oyunu Makaleleri Mississippi, Las Vegas ve Atlantic City’nin hemen arkasında, ülkedeki en büyük oyun merkezlerinden biridir. Tunica Count’u Memphis, Tennessee’nin güneyinde bulacaksınız. Aslında, eski adı Grand Casino Tunica olan Harrah’s Casino, Vegas veya Atlantic City dışındaki ülkedeki en büyük kumar tesisidir. Tunica, Güney’deki birçok şehirden arabayla kolayca ulaşılabilir, dolayısıyla Güney’deki oyuncular uçak rezervasyonu yapmadan Tunica poker sahnesine ulaşabilirler. casino siteleri

Tunica’da dokuz kumarhane bulunmaktadır: Bally’s, Fitz, Gold Strike, Harrah’s, Hollywood, Horseshoe, Resorts, Sam’s Town ve Roadhouse. Bu dokuzdan yalnızca Horseshoe, Bally’s, Fitz, Gold Strike, Harrah’s, Hollywood ve Sam’s Town meşru poker odalarına sahiptir. Diğer kumarhaneler pit oyunu veya slot oyuncularını cezbediyor gibi görünüyor, bunların çoğu son zamanlarda yapılan slot yenilemeleriyle övünüyor.

Horseshoe Casino and Resort, Tunica’nın en ünlü poker odasına sahiptir. Mississippi’de kumarın yasallaşmasından kısa bir süre sonra Jack Binion tarafından kurulan burası, World Poker Open’a ev sahipliği yapan poker odasıdır. WPO, Tufan’dan bu yana Horseshoe’da bulunuyor ve oda dünyanın her yerinden poker oyuncularının ilgisini çekiyor. Poker odası son altı yılda iki kez genişledi; poker için yeterince yer var. Bölgedeki en büyük nakit kazançları sunan haftalık turnuvalarında çok fazla trafik olmasını bekliyoruz.

Tunica’daki bir diğer büyük poker çekilişi ise 25$ ile 500$ arasında değişen katılımlı günlük turnuvaların düzenlendiği Gold Strike’ta. Gold Strike poker odasında sigara içilmemektedir ve on altı masası vardır; 2007 yılında bölgedeki “En İyi Canlı Poker” ödülünü kazanmıştır.

Harrah’s Casino çok büyüktür ve son beş yılda bölgedeki en büyük poker odasını içerecek şekilde yenilenmiştir. Harrah’ın poker odasında Hold’em ve Omaha’da haftalık turnuvalar düzenleniyor ve dev poker odasında her zaman bol miktarda nakit para olayı yaşanıyor.

Hollywood Casino ve Sam’s Town poker odası Tunica County’deki “en yeni” alanlardır, ancak oradaki oyunlar amatör oyunculara yöneliktir ve düşük limitlidir. Her poker odasında yalnızca altı masa vardır ve bu da odaların çok küçük görünmesine neden olur. Her iki odada da bol miktarda nakit oyun arayın.

Tunica, Mississippi’de oynanacak çok fazla poker var. Tunica poker oyuncuları ve kumarbazlara yönelik yerel restoran ve bar promosyonlarından yararlanmak için bölgede kalmayı unutmayın.