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Kasino British Columbia Di Luar Batas Lagi


Pencucian Uang telah menjadi salah satu isu fokus komunitas kita saat ini. Pencucian Uang telah banyak digunakan oleh sindikat kejahatan untuk melakukan transaksi dan skema ilegal di seluruh operasi mereka. slot88 resmi Undang-Undang Pencucian Uang telah mengalami perubahan definisi seiring berjalannya waktu di masyarakat kita tanpa ada pelaku pasti yang dapat ditangkap.

Dan permasalahan ini telah dijadikan contoh dalam situasi di British Columbia beberapa hari yang lalu. Pengawas federal yang memantau pencucian uang menyatakan bahwa kasino BC (British Columbia) telah memproses sekitar $23,8 juta dalam transaksi rahasia, hampir dua kali lipat dibandingkan laporan tahun lalu mengenai masalah yang sama.

Menurut pengawas federal, Starlight Casino dan River Rock Casino keduanya telah dimasukkan dalam transaksi rahasia besar yang berjumlah lebih dari jutaan dolar. Dilaporkan juga bahwa serangkaian transaksi rahasia dilakukan hingga 90 kali dengan total $8 juta, setiap transaksi terjadi hampir setiap hari. Karena sama sekali bukan masalah hukum, situasi tersebut tidak segera dilaporkan setelah ditemukan ke departemen kepolisian. Oleh karena itu, terdapat beberapa spekulasi bahwa transaksi pencucian uang terselubung yang dilakukan mencakup skema berbeda dari sindikat kejahatan besar. Dalam berbagai situasi namun terkait, beberapa pelanggan kasino tersebut diizinkan untuk menghabiskan hampir setengah juta dolar atau lebih hanya dengan uang kertas $20 mereka. Meskipun sangat mencurigakan, staf kasino mengizinkan praktik semacam ini terjadi.

Hingga saat ini, kedua belah pihak (Starlight Casino dan River Rock Casino) sedang menjalani investigasi untuk memeriksa dan mengumpulkan cukup bukti untuk membuktikan apakah mereka mungkin melakukan aktivitas pencucian uang dan apakah mereka memiliki hubungan dengan aktivitas tersebut di tempat mereka sendiri. Karena lemahnya otoritas perjudian, otoritas Perjudian Inggris kembali bermasalah dengan pemerintah karena mereka tidak dapat mengontrol aktivitas semacam ini. Baru-baru ini, masalah yang sama bertentangan dengan otoritas tersebut mengenai ketidakmampuan mereka untuk mengontrol usaha perjudian online dan penjudi bermasalah.

Kasino Online Vs Kasino True Earth Yang Cocok Untuk Saya


Kontes jenis reli juga lebih disukai karena banyak perjalanan melalui jalan raya. Sepeda motor trail adalah salah satu bentuk permainan balap lain yang dianggap populer di kalangan masyarakat saat ini. Bermain Game Sepeda Online menjadi semakin populer saat ini karena ketersediaan koneksi internet di rumah.
Kasino telah mendapatkan popularitas yang luar biasa dalam beberapa dekade terakhir. Semakin banyak pria dan wanita yang berjudi, dan semakin banyak orang yang belajar tentang permainan kasino yang baru dan menarik. Bagi seseorang yang memiliki pengalaman perjudian minimal, mungkin tampak sulit untuk mencoba memilih apakah akan bermain di kasino dunia nyata, atau kasino online.

Salah satu perbedaan terbesar adalah suasana. Saat Anda bermain di kasino dunia nyata, Anda dikelilingi oleh banyak pemain lain. Suasananya bising, ramai, dan bisa membuat stres bagi sebagian orang. Meski begitu, orang lain berkembang ketika mereka berhadapan dengan pesaing mereka. Di kasino online, lingkungannya sangat berbeda. Anda mungkin berada di rumah, menggunakan komputer di kursi nyaman Anda. Beberapa pemain menganggap ini lebih nyaman, sehingga mereka lebih mampu berkonsentrasi pada permainan. Memilih suasana terbaik bergantung pada preferensi sederhana.

Jumlah dana yang dapat dikeluarkan sangat unik tergantung pada jenis kasinonya. Kebanyakan kasino dunia nyata akan melibatkan penggunaan uang dalam jumlah besar. Beberapa kasino telah memilih jumlah yang harus Anda pertaruhkan untuk bermain. Kasino online sering kali mengizinkan pemain untuk bermain dengan biaya yang jauh lebih sedikit. Ada juga lebih banyak pilihan judul game dengan harga yang lebih beragam. Beberapa pemain yang lebih canggih mungkin memilih taruhan yang lebih tinggi, meskipun pemain yang lebih baru dapat bermain dengan uang yang jauh lebih sedikit. togel Kemewahan ini terkadang tidak diberikan di kasino dunia nyata.

Kemudahan juga merupakan aspek penting. Jika Anda kebetulan tinggal di Atlantic Town atau Las Vegas, maka kasino dunia nyata sudah tersedia. Namun, jika Anda tinggal di tempat yang jauh dari perjudian, maka akan sangat memakan waktu untuk pergi ke kasino dunia nyata. Kasino online tersedia di mana pun Anda memiliki komputer pribadi dan koneksi internet. Banyak orang senang bisa masuk dan bermain sebentar sebelum mereka berangkat kerja. Bagi wisatawan yang suka berjudi, kasino dunia nyata bisa sangat mengasyikkan.

Kasino online juga sangat berguna bagi pemain yang tidak memiliki pengalaman praktis dengan permainan tertentu. Banyak kasino online menawarkan tutorial dan penjelasan spesifik yang mungkin tidak ditemukan di kasino dunia nyata. Penting untuk dicatat bahwa banyak pengunjung kasino dunia nyata sangat profesional dan kritis terhadap permainan mereka masing-masing.

Motherboard Slot ISA – Baru & Lama


Meskipun tidak terlalu umum, namun tetap ada karena ada beberapa aplikasi industri yang masih memerlukan motherboard ISA / motherboard bus ISA agar dapat berjalan dengan sukses.
Ada juga perusahaan yang ingin memasukkan teknologi lama ke dalam motherboard ISA dengan slot ISA. Beberapa orang menyebut sistem lama sebagai “lama” atau “ketinggalan zaman”. Yang lain tidak setuju bahwa mereka merasa tidak perlu beralih ke teknologi yang lebih baru jika sistem yang ada sudah berfungsi dengan baik atau biayanya terlalu tinggi. Sementara pihak yang sinis menambahkan bahwa peningkatan teknologi dapat menyebabkan masalah keamanan karena sistem yang lebih baru dikenal mampu melacak dan melaporkan aktivitas pengguna. Togel Online Apapun alasannya, jika Anda mencari motherboard ISA baru atau lama dengan slot atau adaptor ISA, Anda mungkin memerlukan waktu cukup lama untuk mendapatkannya.
Oleh karena itu, kami telah memutuskan untuk membantu Anda dalam pencarian Anda. Kami telah bekerja dengan Interloper.com dan dapat dengan aman mengatakan bahwa ‘Di sinilah Anda akan menemukan motherboard yang Anda cari!’. Mereka menawarkan berbagai motherboard yang kompatibel dengan sistem operasi baru dan lama seperti Windows 7, DOS, Windows 95, 98, O/S2 dan lain-lain.
Ikuti formulir kontak pada tautan berikut Beli Motherboard Slot ISA untuk informasi pembelian produk tersebut. Motherboard ISA ini ideal untuk perusahaan yang mencoba menggabungkan teknologi kuno ke dalam motherboard ISA dengan slot ISA. Beberapa motherboard ini menawarkan port floppy disk, yang meskipun merupakan teknologi mati saat ini, namun dapat berguna ketika memulihkan data lama yang disimpan di Floppy Disk.

Kartu R4i adalah Kartu Flash DS Slot-1 Terbaik


Kartu R4i adalah kartu flash DS SLOT-1 terbaik. Ini adalah perangkat unik dengan ukuran yang sama dengan kartrid DS asli. Ini telah membuktikan dirinya sebagai peningkat media yang sesungguhnya. Oleh karena itu, ini adalah suatu keharusan bagi setiap pemilik DS. Saat ini revolusi R4 populer untuk menggambarkan dampak yang terjadi akibat peluncuran perangkat R4 beberapa tahun kemudian. Saat Anda mengunjungi toko online atau toko lokal, Anda harus memeriksa fitur dan spesifikasi produk sebelum membelinya. Ini akan membantu Anda mengetahui kebutuhan Anda serta validitas produk.

togel Jika Anda ingin mengumpulkan semua detail tentang r4i maka DSi R4.com adalah tempat yang ideal untuk itu dan akan menambah pengetahuan Anda tentang kartu flash R4 DSi untuk Nintendo DSi dll. Salah satu faktanya adalah tidak seperti kartu R4 DS biasa, R4 dsi menunjukkan kompatibilitas yang baik dengan Nintendo dsi. Banyak sekali produsen dan penjual yang menggunakan nama merek yang sama, jadi berhati-hatilah saat membeli kartu ini. Jika Anda ingin memanfaatkan kartu ini sebaik-baiknya maka diperlukan satu instalasi firmware, dan kemudian Anda dapat meningkatkan penggunaan Anda secara kualitatif.

Anda dapat memutar berbagai file multimedia dan permainan kapan pun Anda mau. Setelah membeli kartu R4 DS, tugas pertama Anda adalah menyimpan file game R4ds dalam sebuah direktori. Hubungkan ke port USB komputer untuk menempatkan permainan, film, dan musik Anda. Anda harus berusaha menyimpannya di kartu micro SD. Agar lebih terorganisir, Anda bisa membuat nama folder berdasarkan kategorinya, misalnya game. Ini akan membantu Anda dalam penjelajahan yang mudah. Namun, jangan lupa untuk memiliki file cadangan agar Anda tidak kehilangan apa pun secara tidak sengaja.

Kasino British Columbia Di Luar Batas Lagi

 

Pencucian Uang telah menjadi salah satu isu fokus komunitas kita saat ini. Pencucian Uang telah banyak digunakan oleh sindikat kejahatan untuk melakukan transaksi dan skema ilegal di seluruh operasi mereka. Undang-Undang Pencucian Uang telah mengalami perubahan definisi seiring berjalannya waktu di masyarakat kita tanpa ada pelaku pasti yang dapat ditangkap.

Dan permasalahan ini telah dijadikan contoh dalam situasi di British Columbia beberapa hari yang lalu. Pengawas federal yang memantau pencucian uang menyatakan bahwa kasino BC (British Columbia) telah memproses sekitar $23,8 juta dalam transaksi rahasia, hampir dua kali lipat dibandingkan laporan tahun lalu mengenai masalah yang sama. slot gacor

Menurut pengawas federal, Starlight Casino dan River Rock Casino keduanya telah dimasukkan dalam transaksi rahasia besar yang berjumlah lebih dari jutaan dolar. Dilaporkan juga bahwa serangkaian transaksi rahasia dilakukan hingga 90 kali dengan total $8 juta, setiap transaksi terjadi hampir setiap hari. Karena sama sekali bukan masalah hukum, situasi tersebut tidak segera dilaporkan setelah ditemukan ke departemen kepolisian. Oleh karena itu, terdapat beberapa spekulasi bahwa transaksi pencucian uang terselubung yang dilakukan mencakup skema berbeda dari sindikat kejahatan besar. Dalam berbagai situasi namun terkait, beberapa pelanggan kasino tersebut diizinkan untuk menghabiskan hampir setengah juta dolar atau lebih hanya dengan uang kertas $20 mereka. Meskipun sangat mencurigakan, staf kasino mengizinkan praktik semacam ini terjadi.

Hingga saat ini, kedua belah pihak (Starlight Casino dan River Rock Casino) sedang menjalani investigasi untuk memeriksa dan mengumpulkan cukup bukti untuk membuktikan apakah mereka mungkin melakukan aktivitas pencucian uang dan apakah mereka memiliki hubungan dengan aktivitas tersebut di tempat mereka sendiri. Karena lemahnya otoritas perjudian, otoritas Perjudian Inggris kembali bermasalah dengan pemerintah karena mereka tidak dapat mengontrol aktivitas semacam ini. Baru-baru ini, masalah yang sama bertentangan dengan otoritas tersebut mengenai ketidakmampuan mereka untuk mengontrol usaha perjudian online dan penjudi bermasalah.

Akiles Slot Punch Without Guide Review

In any office, hole punches are standard supplies, often found in just about every desk. But sometimes a circular hole just won’t cut it. For this reason, companies turn to slot punches. Slot online terpercaya The Akiles Slot Punch creates a small slit in your material, whether laminates, badges, ID cards, luggage tags, or anything else you need to slide a strap through. Here is everything you need to know about the Akiles Slot Punch.

In any office,Akiles Slot Punch Without Guide Review Articles hole punches are standard supplies, often found in just about every desk. But sometimes a circular hole just won’t cut it. For this reason, companies turn to slot punches. The Akiles Slot Punch creates a small slit in your material, whether laminates, badges, ID cards, luggage tags, or anything else you need to slide a strap through. This little device works great in hospitals, concert venues, and security centers. Here is everything you need to know about the Akiles Slot Punch.

This high quality punch is both efficient and economical. Its durable design will last a long time, even through several periods of heavy use. And since it costs less than 50 dollars, it will fit in just about any budget, even in tight economical times.

Now in a new compact design, the Akiles Slot Punch is even more convenient. The lightweight construction allows this slot punch to easily store in or on your desk as well as in a community supply closet for access by many. It only measures 5-3/4 inches by 2-1/2 inches by 1-11/16 inches and weighs very little, so it won’t be a problem to carry it from one desk to another.
This handy little device can be used either on a hard surface or held in your hands. For on the go use, such as punching ID cards as a way of letting people into a concert venue, it is especially convenient to be able to use in your lap.
Heavy duty steel construction provides sturdy, high volume use. It also guarantees long life for your slot punch.
The slot created is an oval hole. It is perfect for badge clips, strap clips, lanyards, luggage loops, and other ID accessories.
Up to 16 sheets of paper can be punched at once in the steel parts. It can also handle up to 1.2mm soft PVC and 0.8mm hard PVC for additional versatility. The tiny chads remaining measure about 1/8 inch by � inch and fall into a small, removable chip tray. This not only contains the waste but also keeps your office clean by not littering tiny pieces everywhere.
One thing lacking on this device is a centering guide. If your punching needs require accurate centering, this same product comes in a model with an included guide for a slightly higher cost.
Akiles backs up this punch with a 90 day warranty.
The Akiles Slot Punch would be excellent for security stations, label makers, ID card companies and other businesses that regularly punch materials. Hospitals, computer companies, big corporations, and other companies using a high number of ID badges will appreciate the efficiency and durability of this slot punch as they create new ID cards on a daily basis. The steel construction allows it to stand up to heavy duty punching while the petite design offers convenient use and storage. While it would be nice to have a centering guide, it will still work well for applications not requiring absolute precision. The Akiles Slot Punch would be a great addition to your office supply cabinet.

Buy Apple Watch Online at best price

Certainly! Purchasing an Apple Watch online can be a convenient and straightforward process. Here’s a guide to help you navigate Buy Apple Watch online

Identifying Your Needs:

Choose Model and Series: Determine which Apple Watch model and series best suit your requirements based on features, functionality, and budget. Apple offers various series with different features and price points.

Select Size and Style: Apple Watches come in different sizes and styles. Decide whether you prefer a larger or smaller case size and choose a suitable band style (sport band, leather, stainless steel, etc.).

Where to Buy:

Apple Online Store: Purchasing directly from Apple’s official website ensures access to the complete lineup of Apple Watches, customization options, and potential exclusive deals or configurations.

Authorized Retailers: Trusted retailers like Best Buy, Amazon, Walmart, or other authorized Apple resellers often offer Apple Watches with competitive pricing and sometimes additional discounts or bundles.

Considerations When Buying:

Product Details and Configuration: Review the specifications, features, and configurations available for the Apple Watch models you’re considering.

Authenticity and Warranty: Ensure that you’re purchasing genuine Apple products to guarantee authenticity and access to Apple’s warranty and support services.

Size, Bands, and Accessories: Confirm the size, band style, and any additional accessories you may want with your Apple Watch purchase, such as extra bands or charging accessories.

Reviews and Ratings: Consider user reviews and ratings to understand the experiences and satisfaction levels of previous buyers.

Tips for a Successful Purchase:

Check Compatibility: Ensure compatibility with your iPhone model. Apple Watches require an iPhone to function properly.

Compare Prices and Deals: Compare prices across different retailers to find the best deals and consider promotions, discounts, or trade-in offers that might be available.

Delivery and Return Policies: Review shipping details, delivery times, and return policies, especially for expensive items like an Apple Watch. Ensure there’s a reliable return process in case the watch doesn’t meet your expectations.

Final Checks:

Verify Order Details: Double-check your order before confirming the purchase to ensure you’ve selected the correct model, size, and any additional accessories you want.

Track Shipment: Keep track of your order’s shipping details and delivery status to know when your Apple Watch will arrive.

By considering your preferences, conducting thorough research, and purchasing from authorized and reputable sources, you can confidently buy an Apple Watch online that suits your needs, offering convenience and the latest in wearable technology from Apple.

Absolutely! Purchasing an Apple Watch online offers convenience and access to a wide range of options. Here’s a guide to help you navigate buying an Apple Watch online:

Identifying Your Needs:

Model Selection: Decide which Apple Watch model suits your preferences—consider factors like size (40mm or 44mm), material (aluminum, stainless steel, titanium), and series (e.g., Apple Watch Series 7, SE, or older versions).

Features and Functionality: Determine the specific features you need, such as GPS, cellular connectivity, heart rate monitoring, ECG capabilities, or fitness tracking.

Where to Buy:

Apple Store Online: The official Apple website offers the complete range of Apple Watches with various customization options, along with AppleCare+ coverage and personalization choices.

Authorized Retailers: Reliable retailers like Amazon, Best Buy, Walmart, or carriers like Verizon, AT&T, or T-Mobile often sell Apple Watches and may offer discounts, bundle deals, or financing options.

Considerations When Buying:

Product Details and Specifications: Read detailed product descriptions, check specifications, and compare features between different models to ensure the Apple Watch meets your requirements.

Authenticity and Warranty: Ensure that you’re purchasing genuine Apple products to avoid issues. Verify the warranty or AppleCare+ coverage to ensure buyer protection.

Price Comparison: Compare prices across different websites to find the best deals while ensuring you’re purchasing from reputable sellers.

Shipping and Return Policies: Review shipping costs, delivery times, and return policies, especially for expensive items like an Apple Watch that may need to be returned or exchanged.

Tips for a Successful Purchase:

Read Customer Feedback: Check reviews and ratings from other buyers to understand their experiences and satisfaction with the Apple Watch model you’re interested in.

Check Compatibility: Ensure that the Apple Watch you’re considering is compatible with your iPhone model to ensure seamless connectivity and functionality.

Secure Payment Methods: Use secure payment methods and shop only from reputable websites to protect your financial information.

Final Checks:

Verify Return Policies: Double-check return policies and procedures in case the Apple Watch doesn’t meet your expectations or has issues upon arrival.

Track Orders: Keep track of shipping details and delivery estimates to know when to expect your Apple Watch.

By considering your preferences, conducting thorough research, and shopping from trusted sources, you can find the right Apple Watch online that matches your needs, offering the convenience and range of choices provided by online shopping platforms.

Casino Games – A Review of Club Dice Casino

Some good news for all casino lovers out there – now you can enjoy some quite novel online casino games at the Club Dice online casino. All this of course at the expense of going to a land based casino in person to play casino games. But whether you prefer playing online or at the live casino, you will certainly enjoy the Club Dice – which is a nice blend of both. Link slot gacor

The foremost thing that you will have to do for having the casino software within your accessibility is to go their online website. On the website, you can easily find the option of downloading the software and get started right away. As anyone would expect, the casino software is naturally free. This is one of the best aspects of playing online casinos in the comfort of your own home – you can always create a free account at the casino in question and check some of the casino games out before playing with your own hard-earned cash. When you become a depositing customer at Club Dice casino, you will attain a welcome bonus of $500 which is not bad. So be sure to check out this bonus offer while downloading the software.

The owner of Club Dice Casino is iGlobal Media Entertainment Limited whereas, the managers of this new casino are Global Gaming Net – also known as GGN, which are among the most reputable and oldest in the business of the contemporary online gaming industry. The reputation of Club Dice Casino is at its highest due to its long-term association with these dignified online gaming firms. The casino is highly acknowledged on legal and official basis as it also has been licensed by the Gibraltar Government. The Gambling Commissioner of Gibraltar (under the Gambling Act of 2005) supervises the casino. The strict management and control makes sure that all transactions by customers and the daily operation of casino games remain absolutely unbiased and transparent.

The foremost priority of Club Dice Casino is the satisfaction and trust of its customers and this is the reason that the most effective measures are taken keeping in view the trust and satisfaction of their customers. The management of Club Dice Casino looks forward to not only suggestions but also to questions and criticism. You can contact to the support personnel of Club Dice Casino at any time of the day whether by phone or by mail. Any query, suggestion, or complaint will be entertained with positivity and it shall be made sure a trustful and long-term relationship maintains with the customer. All the data and transactions are kept in secrecy provided the customer himself asks to see his or her records.

A very different offer at Club Dice Casino is that of becoming a VIP member at the casino. The VIP member is further categorized in three sub-categories, which are Emerald, Diamond, and Black Diamond. By becoming a VIP member, one can enjoy more services and incentives than a regular customer. The percentage of bonuses, the options of promotions and the service support is taken to another level for the VIP members of Club Dice Casino.

Casino Online – Poker Bots

Many gambling chats and news groups devoted to poker more and more frequently anxiously mention the so-called card-playing robots, known as “bots” in the nomenclature of the Web, that are being used on commercial gambling sites. Many players are sure that a number of gambling portals prospers due to the use of the special programs, able to beat an above-average player, not mentioning a beginner. In a traditional casino you can always guess the weak sides of your competitor, figure out his strategy and etc, in a virtual gaming house there is no telling your competitor is a human, but not specially created program, “substituted” for a real player.

If it is true, then widespread of poker bots capable of beating an average player would pose a significant problem for poker sector. Without creation of a special system verifying the identity and “humanity” of cards players in on-line casinos, the business could be significantly undercut. This is an opinion of players themselves, and gambling figures, interested in further development of on-line game industry.

Some skeptics say that, considering the complexity of the game and constantly changing strategies, creation of the program that can read opponents’ cards using special techniques of screen scanning and respond in real time is many decades away at best. The supporters of this point of view point to the variety of commercial programs that purport to help players, but with no actual effect. link slot gacor However there is a ready answer for all of these objections – in Canadian University of Alberta a computer poker research group has developed an artificially intelligent automaton known as “Vex Bot”. This robot is capable of playing poker at master level in a game with two players. The new system has already been used to test the frontiers of artificial intelligence, as it will be the basis for commercial poker tutorial program. As soon as the news about robot creation was published in media, the creators began to receive letters mentioning the danger of system use for the purposes of illegal gambling business.

Darse Billings who is lead designer of “Vex Bot” considers that probability of the use of bots on commercial sites is approximately 50:50, but he is also sure that all of the modern programs can unlikely match his creation, which is a result of a 10 years research work of a team of specialists.

“The strategy of the game is difficult and to sit down and write a program that can beat a table of experienced human players is no trivial task,” Billings said. According to his the opinion, the biggest obstacles lie in the amount of information unavailable to the player and the need for the program to be able to employ a variety of strategies at different times, such as bluffing and laying traps for opponents, etc Exactly for this purpose artificial intelligence was added to the system, capable not only calculate probabilities but also line up logic of game, model it’s opponents behavior, etc.

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. cerutu4d

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