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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. 500ae

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

Rival Casino Bonuses and How They Work

Rival Gaming is a well respected name in the online casino marketplace. Aside from providing some of the best games available online, these casinos offer some incredible bonuses to players. Rival Gaming continues to be in a position to appeal to many new players due to these great bonus possibilities. All players who prefer to gamble with a Rival casino can enjoy vibrant game selections which use the latest technology.

Rival gaming casinos are incredibly generous with all of their casino bonuses. The sign up bonus that is available to new players are one of the better obtainable in any online casino. Players also can enjoy some lucrative monthly bonuses. These are designed to reward players who return to Rival casinos. These casinos are able to offer players an added bonus for utilizing specific payment procedures also. For example, some Rival casinos will compensate players with a percentage of the deposit when they fund their casino account with a EWallet.

Along with these great casino bonuses, these casinos also have a refer-a-friend bonus program. This is a great program. It’s going to reward a player for simply telling their friends to experience the fun in a Rival casino. Players may also benefit from online casinos which have a comp point system. This can allow players to change their accrued points into cash which can be withdrawn off their online casino account.

The bonuses that are offered at many Rival casinos far exceed the ones from other sites. There are many Rival casino sites that have a no deposit casino policy. This means that players will not have to produce a deposit to be able to take advantage of the bonuses. For instance, some casinos offer games which can be played just for fun. Players won’t have to deposit any money into an internet casino account to try out these games, nevertheless they may amass comp points while actively playing. game tài xỉu uy tín

Rival Gaming realizes the significance of trying to keep customers satisfied. Apart from supplying among the better casino games available on the web, these extra casino bonuses keep players going back to a Rival casino. They’re also very effective in bringing in new players. Rival is constantly on the job to provide the most beneficial service to help all players, and that’s why they have become a leader in the industry.

Many players have been in search of a online casino that provides reputable games by way of a leading software creator along with some gratifying bonuses. By visiting a Rival casino, players can take advantage of many bonus plans. Every month, Rival casinos provide bonuses for revisiting players. Often times, these bonuses will compensate players with money or casino credits.

Even though Rival Gaming hasn’t been around for too long, the company has recently recognized the necessity for outstanding casino bonuses. Although they provide among the best games available online, many participants are searching for more returns than they are going to get from simply playing a game. By offering casino bonuses, Rival helps to ensure that players will return to these web based casinos because they will probably be rewarded for their loyalties. App tài xỉu online uy tín Rikvip

Barack Obama Slot Machine Critical Overview


Uncover the mystery of the Barack Obama Slot Machine and see if they are right for you at this time. Please read our detailed overview of the Barack Obama Slot Machine.

Playing poker at someone’s residence can be a little aggravating if they don’t have poker chips. TRANG CHỦ FCB88 are always fumbling through their money and then they throw out a $20 bill thinking it was a $10 and all kinds of arguments start. Wouldn’t it be nice to have a set of chips that nobody else had again,Barack Obama Slot Machine Critical Overview Articles say maybe some Barack Obama Commemorative Casino Poker Chips?

Pinball machines in the 80’s had immortalized Rock ‘n’ Roll Stars such as KISS and Elvis, now current television shows are starting to show up on pinball machines. The old arcades are fading due to home entertainment systems but learning How to Win at Slot Machines will never die. How would you like to capture a piece of history by celebrating our 44th President Barack Obama by owning your very own Barack Obama Slot Machine?

These are one of the Best Slot Machines we’ve come across and is a one of a kind because it pictures the first African-American President; there will never be another one like it. If you play the slots then you know that a machine with some originality has allure. Connoisseurs of vintage machines play for nostalgia reasons and grabbing hold of the future can be celebrated when you own this original. History buffs will no doubt want to own this treasure because the picture depicts President Obama with an American flag and the Presidential seal behind him making President Obama forefront.

The machine has been re-furbished to play like new; it only accepts tokens and comes with a lifetime warranty excluding light bulbs. Often these Slot Machines For Sale have not even been played for the minimum two years so you might be getting a machine that is only a couple of months old but it will still be a great addition to your gaming room, but in this case these are brand new right out of the factory. It also comes with toll free customer support and a basic operations manual. The best part is that it plugs right into a standard 110-volt outlet so you can start playing immediately.

Supporting the USA can be done in several ways, those who choose to obtain an original slot machine with our 44th President are letting those who come over to play slots know just how much they appreciate President Barack Obama. The Barack Obama Slot Machine is decorated with American symbols and the date of the Presidential Inauguration, January 20, 2009. It’s a red, white, and blue beauty and is perfect for the neophyte that wants to learn How To Play Slot Machines.

When you walk into a casino, the lights and sounds can be exciting, you pick your slot machine, or it picks you, and then you sit down for an either good conversation or a one sided one. The way that slot machines are laid out in a casino helps to create a maze that makes you wonder through their aisles searching for a way out if you are not winning. Owning a Barack Obama Slot Machine lets you play as long as you want so you can feel like a winner before you ever walk into a casino.

There will be several USA related slot machines that come out and although they celebrate American history there is something about owning an original slot machine that bears the likeness of Barack Obama that makes you proud to be an American. Impress your friends and show them that you have got patriotism and you are willing to let them sit with the chance of winning on your machine. By owning your own Barack Obama Slot Machine, you can change the skill level and have complete access to this one of a kind entertainment conversational piece.

Heavy Duty Electronic Table Top Slot Punch With Centering Guide Review


Many offices use a slot punch to create in house name badges and the like. But when these items are mass produced, you need a stronger tool to keep up. The Heavy Duty Electronic Table Top Slot Punch is an efficient device that will quickly get the job done.Lets take a closer look.
Many offices use a slot punch to create in house name badges and the like. But when these items are mass produced,Heavy Duty Electronic Table Top Slot Punch With Centering Guide Review Articles you need a stronger tool to keep up. The Heavy Duty Electronic Table Top Slot Punch is an efficient device that will quickly get the job done. It is designed for professional grade use in larger applications where thousands of items are produced yearly. Let’s take a closer look.

Strengths:

Use of this machine is extremely simple. A single toggle switch supplies power to the device. Another button on the front does the actual punching. There aren’t any complicated setup instructions, so you can easily use this device right out of the box; just plug it in and go.
It also offers a convenient foot pedal switch. This allows you to use both hands for feeding and stacking the cards, lanyards, luggage tags, and anything else you may need to punch. As a result, you will enjoy higher productivity by being able to punch more cards in less time.
Another benefit relating to the automation is the reduction in stress injuries. Regular, repetitive use of a manual machine can, over time, lead to a wearing down of specific muscles, weakening them and making you more susceptible to injury. This is especially true when needing to exert force, as with punching cards all day long. While you will still need to press a pedal with your foot or a button with your finger, these actions are physically much easier than squeezing a heavy duty spring all day long.
An adjustable centering guide provides an efficient way to line up materials for precise, centered punches. This is especially handy when dealing with large batches of cards that need to have holes in the exact same place. Simply line up the first one and the rest can slide into the same spot.
The heavy duty steel construction allows this machine to punch through up to 70mil thick cards. This is perfect for name badges, key cards, ID tags and more. The slot created measures 1/8″ by 9/16″, the industry standard. It’s just the right size for strap clips, lanyards, and retractable badge reels.
The manufacturer provides a one year warranty on this product.
nhà cái rr88 Weaknesses:

Since this machine is electronic and needs to be plugged in, it isn’t portable. A battery option would be a nice feature but is lacking on this machine. Most won’t need to use it outside of an office where outlets and tables are nearby and we don’t think this will be a problem for most.
This is a fairly expensive device relative to the size. However, the time you’ll save by increased productivity makes the price well worth it. If this is more of a punch then you’re looking for, check out the Medium Duty Electronic Slot Punch for a similar machine at a lower cost.
As you can see, the Heavy Duty Electronic Slot Punch is an great tool for any office with high punching needs. It is excellent for large organizations and industrial operations creating thousands of badges per year. We think any company looking for a heavy duty puncher will greatly benefit from this Heavy Duty Slot Punch.

Tax issues related to poker tournaments


Many times you will hear of people who have sold or exchanged a portion of their tournament action to help cover the costs of playing in tournaments. In other words, this player has agreed in advance to split his winnings with another person or a group of people. Depending on the size of the tournament, this has the potential to get the players and those people who have purchased a share in the players action in to a potentially difficult tax situation.It is the casino�s responsibility to report the winning player�s monetary win to the IRS. The casino would normally issue each winning player a W-2G form for the full amount of their win. The winning player would then add this to their tax return the following April. In the instance where the player has sold part of his action,Tax issues related to poker tournaments Articles that player can provide the casino with Form 5754. The casino is then required to issue a W-2G to each person listed on the form.

If you plan to sell a portion of your action to another person or group of people, it�s important to let everybody know ahead of time that they will be responsible for their share of the taxes. Slot88 Friendships and relationships can be damaged when large sums of money are at stake. Diffuse the situation before it happens by being prepared.

This information is not to be used as tax advise. For all tax related questions, please seek the assistance of a trained tax professional.

Online Slot Machines Guide – I-Global Media Online Slots

Slot machines are the most popular form of casino entertainment, both at land-based and online casinos. The main categories of online slot machines are classic 3-reel slots, 5-reel and 7-reel video slots, interactive i-Slots, and progressive jackpots. This article lists some of the classic 3-reel, 5-reel video, progressive jackpot, bonus feature, and penny slots from i-Global Media, one of the leading software providers for the online gambling industry. slot gacor

i-Global Media’s classic 3-reel slot machines include Golden Eagle and Metropolis.

i-Global Media’s 5-reel video slots include 20,000 Leagues, Bangkok Nights, Beat the Bank, Birds of Paradise, Bust Da Safe, Butterflies, California Gold, Cash Cruise, Cherry Blossoms, City of Gold, Cleopatra, Cluedo, Cool Bananas, Coral Cash, Dim Sum, Doctor Love, Dolphin Reef, Dragon Master, Dynasty, Eastern Dragon, Emerald Isle, Emmerdale, Fairies Forest, Fantastic Four, Fire Drake, Fire Hawk, Fruit Party, Funny Money, Goanna Gold, Gold of the Gods, Golden Oasis, Gone with the Wind, Graveyard Bash, High Noon, Hot Roller, Hurdy Gurdy, I’m a Celebrity, Irish Eyes, Jungle King, King Kong, King Tut’s Fortune, Legend of Zeus, Love Bugs, and Lucky Lady.

Other 5-reel video slot machines from i-Global Media include Magic Man, Mega Fortune Wheel, Mission Impossible, Monopoly, Paradise Reels, Paradise Riches, Predator, Rambo, Raptor Island, Resident Evil, Saturday Night Fever, Shark, Shipwreck, Silver City, Sinatra, Speed Demon, Sumo, Super Fortune Wheel, Super Joker, Super Mystic, Super Star, Sweet Hawaii, Tarzan, The Amazing Spider Man, The Godfather, The Incredible Hulk, The Last King of Egypt, The Naked Gun, The Terminator, The X Factor, Thor, Top Gun, Treasure Cove, Treasures of the Deep, and Wheel of Fortune.

i-Global Media’s progressive jackpot slots include Emmerdale, Mega Fortune Wheel, Super Fortune Wheel, Super Joker, Super Mystic, Super Star, and The Godfather.

iGlobal Media’s bonus feature slots contain some sort of bonus feature, such as free spins. Their bonus slots include Bangkok Nights, Beat the Bank, Board Babe, Bullseye, Bust Da Safe, Butterflies, California Gold, Cash Cruise, Cluedo, Cool Bananas, Dim Sum, Emerald Isle, Emmerdale, Fantastic Four, Fire Drake, Funny Money, Goanna Gold, Gold of the Gods, Golden Oasis, Gone with the Wind, Graveyard Bash, High Noon, Hot Roller, Hurdy Gurdy, I’m a Celebrity, Get Me Out of Here, Irish Eyes, Jungle King, King Kong, King Tut’s Fortune, Legend of Zeus, and Lucky Lady.

Other bonus feature slots from iGlobal Media include Magic Man, Matador, Mega Fortune Wheel, Mission Impossible, Monopoly, Paradise Reels, Piggy Payback, Predator, Rambo, Raptor Island, Resident Evil, Saturday Night Fever, Shipwreck, Silver City, Sinatra, Speed Demon, Sumo, Super Fortune Wheel, Super Joker, Super Mystic, Super Star, Tarzan, The Amazing Spider Man, The Godfather, The Incredible Hulk, The Naked Gun, The Terminator, The X Factor, Top Gun, Treasure Cove, and Wheel of Fortune.

Casino Online – White Label Casinos For Everyone – Part One


At the end of this summer a stir of surprise spread along the gambling forums – several dozens of new casinos with Microgaming software suddenly appeared. This software is one of the most expensive (along with Cryptologic), it is used by only about 80 casinos, and the new one usually appears not more often than once in a quarter. That is why gamblers’ surprise is quite natural…

It has turned out that all this is white label casinos by Casino Share (relatively new casino with Microgaming software). So what is white label? slot gacor hari ini White label is a kind of a small branch of an existing casino, which can be developed under its own name.

The system is as follows: software producer, RTG, Microgaming, or Casino Village on Net type company, producing software for casino and selling it to the clients, is on top. A supplier’s software is generally similar, the game set is almost the same, the financial central processing unit is often common. Here the question about competition appears concerning not only casinos from the different producers (here the differences and, therefore, grounds for competition exist), but also the same producer’s casinos, where there are not so many ways to be marked out. Methods of attracting the clients are various: some advertise themselves online and offline, some organize great actions, almost all use partnership programs.

Some of the casinos make contracts with a software supplier and get a permit for further multiplication of the software. Such casinos open white label programs, where any person interested may get “his own” casino. The scheme is usually as follows – a partner pays a relatively small amount (several thousand, maximum several tens of thousand dollars) and for this money gets a standard site, software for clients’ downloads, where the name and logo chosen by a partner, not those of a parent casino, stand. Financial transactions are made through the parent casino cashier, support services are provided the same way. Customization and design, customer service, player hosts, fraud control, web design and maintenance as well as internal marketing. White label casino software producers provide cheaper, fully serviced and managed gambling websites that leave the owner or affiliate free to concentrate on marketing. Online bingo, sportsbook, poker room or casino operators enjoy all the benefits of marketing online bingo or casino sites without having to manage technical, business, licensing and operational infrastructure.The initial instalment goes for casino customization, after that a partner gives about 50% of the profit to the parent casino.

A question occurs: for whom is this scheme convenient and profitable? It is rather profitable for a software supplier, as it sells the right to create white label and casino customization services, increasing the popularity of the software (although the risk of negative responses is increased in case of problems), royalty is increased (software supplier gets its interest in casino profits). A parent casino organizing white label program also benefits. Although the right of creating white label casino costs money, its considerable part is returned out of the partner’s initial payment, and then the casino opened begins to get profits without marketing expenses (support service and processing expenses remain, but they are much lower than 50% of the profit).

Get Paid to Play Casino Games


Many people dream of hitting a big jackpot while playing online casino games, but frankly, very few of us will ever experience the thrill and satisfaction of winning that million dollar cash prize. Even though the progressive jackpots featured in online casinos, or in a network of casinos, will pay out eventually – the chances of winning such a jackpot still are very slim. The question remains though, are there any other ways to get paid to play casino games – that is to make consistent profits in the long-term when playing at online casinos?

jun 88 Well, a mathematician would certainly say no – the odds given will always favor the house (aka the casino). This is of course old knowledge and a true fact if one were to play with a limited bankroll at any casino game or card table at a land-based casino for an unlimited amount of time. But a professional gambler who primarily plays online would perhaps think differently – and in fact may claim that it is quite possible to make a living or at least a nice extra income by playing casino games online.

So how is this even possible? Well, one solid approach of a professional online gambler is to combine sound play and money management with the vast deposit and reload bonuses which the casinos provide. In reality, the overall odds of winning could even be considered to turn in favor of the player when such a strategy is used correctly! The main object of this gambling method is to get as many free bets as possible – not by hoping to hit bigger wins – even though this of course may occur too.

In order to become successful with this strategy, the professional player will sign up with many trusted online casinos and utilize their first initial deposit bonus – most often to the maximum deposit possible in order to claim the highest amount of free bonus money available at each casino. For example, if the casino requires a $500 deposit to claim the maximum of $1500 in free bonus money, the professional player will make the $500 deposit rather than receiving $50 for an initial deposit of $25 for instance.

Next, the player will choose the casino game that has the lowest house edge in terms of odds available at the casino to clear the bonus money for withdrawal. Usually, the casino game with the lowest house edge available at any casino is Blackjack. By playing low stakes Blackjack using the mathematically correct method to play the game, (knows as the “Perfect Strategy” in Blackjack which tells the player when to hit or stand etc), the player may be able to clear the bonus by playing many hands rather than high stakes.

This is just an example to illustrate the method of playing and clearing the deposit bonus. At certain online casinos it may not even be possible to clear the bonus when playing the game of Blackjack for example. Needless to say, the professional player will of course do plenty of research at the online casino in question prior to depositing and playing. They professional player will analyze and calculate what exactly is required to clear the bonus – and the potential of making an overall profit at that particular casino.

One would think that the method above is a “hit and run”-strategy which requires a constant flow of new available online casinos to sign up to, but it really is not. Once the player has cleared a bonus at one online casino, he or she simply waits for an attractive reload bonus offer or some other special offer before playing at that particular casino again. In the meantime, the player turns to other online casinos to practice the exact same strategy. More often than not, such players will be considered valuable to the casinos since their initial or following deposits were quite high – but remember – these deposits were all made with the intention of claiming the highest bonus money possible. This also has the positive effect that the player may be considered as a VIP or a high-roller by the casino – thus more attractive offers.

Winning with Online Slots


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Online Slots Strategy

Have you ever wondered if winning at online casino slots was possible? Is there actually a system that will allow me to maximize my chance of hitting the big one or at least making money?

The answer to both of the questions above are YES!

Of course winning while playing slots online is possible, in fact the odds of winning while playing online are much better then in a land based casino. The trick is to quit while your ahead rather then playing it all back.

Playing slots on the internet needs a very strict plan of action, its far to easy to lose all your money back because you have already purchased in the form of “credits” , credits just like credit cards make people spend more! Have you ever gone out shopping and made a larger purchase then you should have because you had that credit card in your wallet or purse? Same thing goes for slots at online casinos, credits are easy to spend so you must be very discipline and remember those credits are as good as cash!

Now is there actually a system for winning slots online? You Bet

Here is what works for me time and time again. Make your deposit and head for the “Video Slots”, starting with the first video slot machine play 5 spins at what ever domination you have decided, keeping in mind you have to play this system with equal dominations for it to work!

Now, play all the way through the video slots including the progressive video slot machines, then go to the 5-line slots and take 5 spins at Break the Bank, now you’ve completed phase one. You have now nicely increased your bankroll or are slightly down, I’m willing to bet you will have considerably increased your bankroll.

If your bankroll has increased, go back to the video slots and play every machine that You Did Not receive the bonus round and play it till you do, once completed cash out, you’ve just increased your bankroll by at least 5 times! Congratulations.

What Are These Online Slots About?

Online slots are promptly trumping land based slots, with higher retribution rate, more comfort, and good wins made from lesser bets. So now with online slot games you can bet in the comfort of your house, when yet being capable to play all the fun games you would get inside a casino.

Almost all slots possess various payout rates which are set whenever that machine is made. A casino will purchase a set of slot machines and have the payback rate alter a little, however whenever you situate them all together they will average to a predicted figure. Online casinos are different, they will define one payback ratio which is often much higher than a pub, or casino slot machine.

Online slots don´t require long to understand and are a perfect way to unwind and win some spending money. Simply deposit for fun spinning the reels. Multiple pay lines are offered on almost all online slots. If you wish to step-up your chances of winning make sure you play the full lines. slot qris gacor

Almost all online casinos include promotions as you sign up, which can range from 100%-400% match of your deposit or FREE money. So for instance if you deposit $50 and it’s a 100% deposit bonus, you will get $50 free giving you $100 all together. Every online casino has slightly different terms whenever it comes to withdrawing these bonuses, but land based casinos in no way give you free money.

With payout rates of up to 98%, and being able to gamble from your couch, you will in no way want to visit a casino again.

I realize playing at home is not as sociable, but nearly all casinos offer slot tournament where you can play versus others and win lots of prizes and jackpots.