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

Microgaming Casino Bonuses and Exactly How They Work

 

Microgaming is probably the most highly regarded name inside the online casino industry. This company has been developing quality games for quite some time and always offers the best sounds and graphics to everyone. Additionally, these casinos are recognized to offer the best casino bonuses to be found.

The concept behind an online casino bonus is to attract brand new players by offering them an incentive to play a specific internet casino. The bonuses will also be built to reward participants which are returning and producing more funds in their own casino accounts. mpo slot terbaru

Microgaming offers the majority of the bonuses. Participants who choose to try out these casinos will likely be rewarded. Every month, Microgaming casinos offer new incentives and incentives programs as part of the bonus program. These help keep existing players returning and it has been very effective at attracting new players. There are numerous rivals in the online casino business, therefore it is important for an web -based casino to provide bonuses which will keep players returning.

The majority of Microgaming casinos will offer you a great very first time deposit bonus. It is a match bonus and will generally be worth 100% of the deposit. If a player subscribes with a Microgaming casino and makes an initial deposit of $100, the casino will match that amount and the player will have $200 inside their online account. After a player receiving their first time matching bonus, they will continue to be given a casino bonus once they make future deposits. While these other bonuses are gratifying, they will not be worth 100% such as the initial bonus.

These casinos also employ a refer-a-friend bonus program. Whenever a brand new player signs up to a Microgaming casino because they were introduced by a friend, that referring player will receive a casino bonus. The amount of this reward will be will change per site, but all these casinos will offer this kind of bonus. It really is one way to thank players for their loyalty to Microgaming.

Microgaming casinos provide customer loyalty clubs to players. This really is an additional kind of bonus. Players will generate points while they play in the casino and they can later cash in these types of points for cash along with other benefits. These web based casinos will even offer rewards to players who fund their accounts in certain ways. Several banking methods that are used will make the player eligible for an online casino bonus.

High-rollers will also benefit from numerous bonuses at Microgaming casinos. Those that play with a sizable bankroll must get in touch with customer support and inquire about obtaining high-roller bonus deals and rewards. There are some distinctive bonus opportunities that are available to these players.

MG casino bonuses are some of the very best in the industry. The organization believes in gratifying players for being loyal to the online casino. By offering some very nice bonuses, these sites can attract numerous brand-new players and keep present players depositing a lot more within their accounts. Many players will actually choose a web based casino purely for that casino bonus. This is the reason MG has committed so much time and effort into creating the best casino bonuses available.

Getting Casino Bonus Codes to Enhance Casino-Playing Experience

 

Obtaining casino bonus codes is a must for every player who wants to maximize the playing experience that he wants to get. Casino bonuses are ways for players to get free money or free stuff from an online casino. Those free offers can very well make them stay in the online casino longer. For instance, free money at the beginning (referred to as the welcome bonus) gives money to new players for them to explore the site as well as gives them an additional cushion to their bankroll so that they don’t have to worry much about busting out. Casino bonuses make players feel that they are in control of their online casino destiny; they feel that they can derive more enjoyment if at the beginning they look for casino bonuses that lurk around in the Internet. ABO777

Online casinos are only too willing to give bonuses to these players. Just as the players want to play more and have more fun, these casinos need more clients so that they can earn profits. Therefore casinos regard bonuses as essential; new players are always for the lookout for bonuses, and online casinos should cater to the new players, because these players will be the ones who will continue playing for many more years if they enjoy. No wonder codes for these casino bonuses have spread out all over the Internet. Experienced casino players who have played at multiple casino websites already can’t count the number of bonuses that have come their way while they are actively playing. They, of course, will also explain, if you ask them, how these bonuses have given them more security and more thrill in their game play.

Casino bonus codes abound in the Internet. Just enter these on a Google search and you’ll get hundreds of results. What we are concerned about right now is how to get the right codes that will work for you. Here are some tips for you to accomplish that:

1. Look carefully at the website where you will play. These websites often contain a welcome bonus for new players who want to gain some more money after the first deposit. Don’t just sign up without checking out all the bonuses that you can get; you might be missing out plenty of freebies. Usually, when you sign up, you enter a casino bonus code corresponding to the bonus that you should receive. Keep the bonus code in mind; if you don’t enter the bonus (or you enter the incorrect code), you’ll lose out the chance for the bonus.

2. Browse websites for bonuses found in the casino site where you will play. Bonuses are everywhere because casinos want to get as many players as possible playing in their site, so they advertise their bonuses on other websites. Search dedicatedly for bonuses before beginning to play at a specific casino site. Now, there are many bonuses that serve many purposes, but you can’t avail of all the bonuses for any given casino website at one time, so you have to deliberately choose the bonus or bonuses that you will avail.

3. Become a member of casino strategy websites. These websites offer bonuses only to their members. It is relatively easy to sign up to become a member of such sites, so better join. Not only will you receive bonuses; you will receive plenty of tips which will enable you to become a good casino player. Sometimes you can get free newsletters or free E-books once you sign up to be a member of these websites. You can also gain access to exclusive events, like tournaments.

4. You can also search for a specific type of bonus in the Internet. The welcome bonus (or the match bonus) can be found in almost all casino websites. For other bonuses, you might have to search. If you want a bonus that you can receive if you are an experienced player already, then you can go for a casino site that has a reload bonus. If you want to play at the real money tables without depositing anything at all, look for the no deposit bonuses. While doing all these – be sure to list down all the correct codes that you will enter when prompted.

5. Read reviews of different casino sites. Almost all casino sites have bonuses, but some casino sites have better bonuses than others. It is important to know the differences between the quality of bonuses received from each casino site. That way, you’ll go beyond the advertisements of the bonuses and you’ll look for the actual player experiences derived from these bonuses.

 

Why Online Casino Gambling?

The revolution in the world of gambling happened awhile ago when first online casinos started to appear on the Internet in 1996-1997. Almost immediately, online casinos attracted a lot of attention from both public and mass media. It was something new, something different, and so tempting to try for everybody who had access to the Internet. In the end online casino gambling proved to be so convenient, so secure and so advantageous entertainment for millions of people that it has become one of the fastest growing sectors of Internet commerce. slot gacor

These days you will find thousands of online gambling sites on the Internet with more being opened every month. The most visible difference between online and land based casinos is that online players can play their favorite casino games on the computer in the safe and familiar environment of their home. All online casinos provide customers with detailed information on the site, and a quick guide on how to play at the casino. Some online casinos will offer articles on various game strategies, and detailed information about rules of the games, so novice players can feel at ease while getting themselves familiar with the gambling parlor, its rules and policies. At land based casinos beginner players frequently feel intimidated by the noisy and busy environment, numerous service personnel and gate security guards. They often feel confused, intimidated and lost in the vast building space, being unable to enjoy the gaming process and to concentrate on the game itself. Online casinos allow players to practice, to hone their gaming skills and to slowly adapt to the new environment at their own pace. Most online casinos allow you free play tries so you can find out for yourself if this casino is what you are looking for. You can even play for real money without the risk to lose your savings by using no deposit bonuses offered by some online casinos as incentives for new players.

Another advantage of online casinos may not be so visible, but it is a very important one. The odds of winning a game at online casinos are usually slightly higher, than at land based casinos. Due to lower maintenance costs for online casinos, they have been able to operate with fewer expenses 24 hours a day, without any days-off. According to the Casino Journal Magazine, the average payout for land based casinos is around 89%, which means that out of every dollar wagered at the casino, 89 cents are paid out to winning customers. At the same time, it is not rare to see payouts reaching 96-98% for online casinos, which means more payouts to playing customers!

Another feature which makes online casinos so attractive is promotional bonuses and no deposit credits available at many of them. Using these incentives wisely, you can play games and have fun with the casino money thus saving some of your own.

Be aware that besides reputable casinos with good service record there are a few online gambling parlors which have stained their reputation by dishonest practices, bad customer service, and slow payouts. You will be asked for your personal information before you are allowed to play online, and you want to make sure that your personal data is protected by the casino. Therefore, it is very important first to read online independent gambling guides to casinos to find out the players’ favorites, trusted and well-known casino sites. Secondly, read carefully the casino’s rules and policies. Third, try the casino for free before you start wagering your own money. Fourth, make sure that the laws and regulations in your area allow online gambling. Do not break the law!

Infamous Casino Game Cheats


The MIT Card Counting Team

Playing online casinos is not without its drama. There are several individuals who are more than sure they can somehow beat the system and try to take on the best casinos online. Try as they will many if not all, eventually get caught and subsequently get banned for life.

Going back in time to the more popular brick and mortar casinos, there are some who did in fact beat the casinos for a short period of time, leaving them a place in casino history. One such legendary story came from Las Vegas and the MIT card counting team.

This particular story is truly amazing because beating the odds at any popular casino game, in this case Casinos, takes particular skills, major training and quite a bit of patience. Enter the MIT team, a group of university students who obviously were ambitious and incredibly intelligent. Because of their IQ in math and science, the team developed an incredible talent for card counting.

Dewahoki303 During the 1980’s these university students played Poker and other casino games simply for fun. It wasn’t too long after that they decided to explore just how smart they really were by attempting to beat a casino. Finally, a former MIT professor decided to gather a group of students and put them to the test. After carefully weeding out the weaker players, he eventually formed a group of students with the inept ability to count cards. It was then that the training began, the professor taught them discipline and how to utilize verbal and non-verbal cues to beat the casino.

It was during the 1990’s where the team was playing at peak performance. They would bet tens of thousands of dollars per hand and the casinos as you well know loved the big spenders. These popular casinos had no clue what the heck was really going on…well, not at this point anyway. Although there is no official count of their winnings, some estimate the team milked the casinos for millions of dollars. Amazingly they would perform their card counting tricks on weekends then return to school on Monday and act like average students.

Believe it or not, it wasn’t the casino that caught up with the MIT team, unfortunately they caught up with themselves and eventually it was their enormous egos that would see their demise. The money, free trips and major VIP status went straight to their heads – understandable for a group of kids. Casino security began noticing their mistakes – one in particular was the pattern of friends. The casinos began noticing the team hanging around more often than they should have.

The team was eventually banned from the casinos.

You can watch the fast paced action of their adventures in a movie called “21”. It stars Kevin Spacey as the professor and Kate Bosworth as one of the legendary MIT card counting team. For the real team it didn’t quite end there. They did try to change their identities and get back to the tables, but casino security got way to smart. Some of the team members are rumored to still be playing today in European online casino. Perhaps this time they learned from their mistakes and are raking in the big bucks.

Are you wondering why no one ended up in jail? Unbelievably what they were doing was not illegal. You see, card counting in your own head is almost impossible to prove. Unless the CIA comes out with mind reading technology and sells it to casinos, card counting will go completely un-noticed for eternity.

Mengungkap Bonus Kasino Terbaik di Kanada – Tips Menang Besar Secara Online!

Apa Bonus Kasino Terbaik di Kanada?
Bonus kasino adalah cara terbaik bagi pemain untuk mendapatkan lebih banyak keuntungan dan membawa pengalaman bermain game mereka ke level berikutnya. Baik Anda pemain baru atau berpengalaman, kemungkinan besar Anda akan menemukan sesuatu yang berguna dan bermanfaat untuk diuangkan. Di Kanada, ada sejumlah jenis bonus kasino berbeda yang tersedia.
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Cara terbaik untuk memaksimalkan pengalaman bermain game Anda adalah dengan memanfaatkan bonus. Meskipun ada beberapa kelebihan dan kekurangan terkait dengan penawaran ini, semua gamer harus memahami pro dan kontra sebelum mengambil keputusan.
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슬롯카 레이싱 노스탤지어


나는 우리 모두가 어린 시절 세상에서 아무 것도 중요하지 않았고 우리의 가장 스트레스가 많은 결정이 다음 파티가 어디로 갈 것인지를 결정했던 날을 기억한다고 생각합니다. 글쎄요, 우리가 나이가 들면서 오래 전의 행복했던 날들은 우리 기억의 머나먼 곳으로, 거의 탐험되지 않은 곳으로 사라져 버립니다. 나는 종종 그 기억들이 다시 담을 수 없게 사라지기 전에 손을 뻗어 그 기억들을 붙잡으려고 노력한다. 이 순간도 다르지 않으며 이 기억이 신선할 때 나는 그것을 인쇄하여 누군가가 오랫동안 저장해 둔 자신의 기억을 밝힐 수 있기를 바라며 그것을 듣고 있는 사람과 공유하고 싶습니다.

젊었을 때 슬롯카 경주는 우리가 탈라데가에서 경주하거나 놀라운 트랜스암에서 경찰을 앞지르는 환상을 살 수 있는 놀라운 모험이었고 Burt Reynolds는 옆에서 우리를 응원했습니다. 트랙은 울퉁불퉁했고 종종 우리는 경주보다 모든 조각을 찾는 데 더 많은 시간을 보냈습니다. 나는 우리 차가 선로를 벗어나 벽에 부딪히지 않도록 둑을 만들기 위해 날카로운 모퉁이 아래에 블록을 두었던 것을 기억합니다. 그리고 우리는 실제로 스톡 카 레이서가 아니었지만 그 짧은 순간 동안 우리는 네 바퀴로 가장 빠른 사람들이었습니다. 슬롯카 경주는 재미있을 뿐만 아니라 우리의 자존감을 높이고 자신감을 키울 수밖에 없는 수준의 혁신과 독창성을 개발했습니다.

트랙 섹션 간의 연결이 실패하면 종이 클립에서 호일 껌 포장지에 이르기까지 모든 것을 사용하여 회로를 수리했습니다. 자동차가 조금 더 빨리 가야 할 때 우리는 무게 이점을 얻기 위해 불필요한 금속 조각을 줄였습니다. 자동차가 모퉁이를 지탱할 수 없다면 모퉁이를 뱅킹할 수 있는 모든 것이 가능합니다. 우리는 천재였고, 엔지니어였고, 기계공이었고, 피트 크루였습니다. 먹튀사이트 부모님은 우리가 시간을 낭비하고 있다고 믿었을지 모르지만 결국 우리는 슬롯카 경주를 초월하고 우리 삶의 다른 영역에 영향을 미칠 귀중한 교훈을 배우고 있었습니다. 지금까지 나는 트랙에서 오래 전에 배운 교훈을 내가 하는 많은 일에 적용합니다.

비록 내가 엔지니어는 아닐지라도, 그것이 전기적 연결이든 친구와의 관계이든 상관없이 성인이 된 후에도 강력한 연결을 만드는 방법에 대해 배운 교훈은 성인이 되어서도 큰 도움이 되었습니다. 내가 기계공은 아닐지 몰라도 양질의 장인 정신에 대해 배운 교훈은 내 인생에서 가장 중요한 결정을 내리는 데 도움이 되었습니다. 공동의 목표는 내 비즈니스 스타일을 형성한 토대입니다.

돌이켜보면 슬롯카 경주와 같은 단순한 것이 내 남은 인생의 초석이 될 수 있고 그것이 조금 더 멀리 뻗어 있을지도 모르지만, 확실히 매달릴 가치가 있는 것입니다. 다행히 전 세계적으로 같은 생각을 가진 곳이 많고 슬롯카 레이싱이 역사의 쓰레기통으로 사라지지 않도록 모두 열심히 노력하고 있습니다. 이제 신기술을 사용하여 이전보다 더 좋고 빠른 트랙을 만드는 회사와 대중이 트랙을 이용할 수 있도록 하는 회사가 있습니다. 슬롯카 경주의 전통과 역사에 전념하는 웹사이트가 있으며 감히 일어서서 “어떤 것은 절약할 가치가 있습니다”라고 말하는 이 용감한 영혼들에게 경의를 표합니다.

Macedonia Casinos

It seems that these days there are casinos and gambling opportunities no matter where you go and Macedonia is no exception to this rule! There are several Macedonia casinos that tourists, as well as residents, enjoy visiting and having a good time playing classic casino games as well as some of the newer variants. Macedonia casinos provide all the fun and excitement you would expect from a casino anywhere in the world. pussy88

There are a number of well-known casinos in Macedonia including the Apollonia Casino and Hotel Jugo in Gevgelija, Casino 23 – Bristol Hotel in Skopje, Casino Dojran in Dojran, Hotel and Casino Metropol in Ohrid, Le Grand Casino – Holiday Inn Hotel in Skopje, Le Grand Casino – Hotel Epinal in Bitola, and Viva Casino Continental Hotel in Skopje. All the casinos offer something a bit different, but you can rest assured that even if you do not speak the language, you will enjoy visiting these casinos and having the chance to play your favorite casino games! A casino is a casino, and while you may need to learn the specifics of the variants of each game, you will recognize all your favorite games in an instant.

If you are visiting an area of the county that does not have one of the listed Macedonia casinos, that doesn’t mean that you cannot enjoy the casino games that you have come to love. If you are just visiting, you can stay in a hotel that offers you Internet access, where you can get online and enjoy all your favorite games. Since Macedonia casinos tend to be quite spread out, a good deal of the people that live there visit online casinos anyway. Not only do some people have to get online if they want to visit a casino, it’s simply a more convenient way to play poker, roulette, slots, or any of your favorite casino games.

Macedonia casinos are like casinos all over the world, offering all the familiar casino games that are known the world over. The local casinos not only cater to the residents of the area, but they also cater to tourists by offering all the popular international games. Variations of poker, roulette, blackjack, and slot games can be found in all the Macedonia casinos for the express purpose of appealing to a wide consumer base, so people everywhere will come, play, and have a great time.

Basic Advantages of No Download Casinos


Modern technology allows for many online casinos software providers produce “No Download Casino” or “Flash Casino” version. In most cases, the “No Download Casino” has a complete set of games, but it does not require downloading and installing of any software on your computer. This type of casino software can be accessed by clicking on “Instant play” button on online casino homepage.

The main advantages of no download casino are not only in the evident fact that this type of online casino requires no additional download or installation on your computer. The ability to play flash casino has several important advantages which are worth to be mentioned.

1. There is no need of tedious procedure of downloading and installation in order to choose the right casino; access to the registration screen and casino games is performed within minutes! You can check the casino games playing for fun mode and determine do you like it or not. If not, you just go to another.

2. No download casino can’t junk your computer because you don’t install any software. Casinos from Macrogaming require installation of the ActiveX Control component for Internet Explorer or Firefox browsers, which is completely safe and may be installed within a few seconds.

3. If you signed up no download casino, you will be able to play with any other computer at home, work or anywhere else.

4. Many no download casinos compatible with Mac and Linux operating systems. You can find list of Mac Casinos and Linus Casinos in our web-site.

5. If you don’t want to play any of the Flash casinos anymore, so you just close your browser and don’t have to delete any programs on your computer.

6. สล็อตเว็บตรง “No Download Casino” leaves no trace on your computer. It means that if you are using a shared computer and want to keep secrets from others, your access to the no download casino is completely invisible, you just have to clean the Browser History (for IE browser, for example it can be done this way: Tools > Internet Options > Browsing History > Delete).

onlinecasino-nodownload.com website detailed review the most trusted and reputable no download casinos on the net. We provide and weekly update information about casino bonuses, promotions, certificated payout details and bonus wagering rules. Check our list of US No Download Casinos and European No Download Casinos with details of access from your country, state or region and Casinos Supported Languages.

Free Online Slot Machine to Have Fun While On Your Computer


Having access to a free slot machine can really be a fun experience. You might be interested to know that this is probably one of the best ways to spend time, whether at work or otherwise. slot online There are a number of reasons as to why people consider this kind of slot machine to be highly addictive and probably the option to go in for if given a choice. In fact, it has become quite important to know more about this, since some even consider it be a recreation. If you too are one of these people, you might be all the more curious to learn about this option.

Zero money down

When you read this as a free slot machine, it means completely free. There is no cost involved and hence, you will be able to enjoy the game without having to shell anything out of your pocket. Truly, the option to play without spending money from your pocket is something that you are most surely going to like. Hence, this is probably one of the reasons as to why you would perhaps want to consider this, as most slots will expect you to put in some money if you truly do want to play them.

Multiple varieties

Since it is free, one might not really think that there are too many options to take advantage of. But, you will be wrong, since this is not quite the case. On the contrary, you will be able to easily take advantage of these slot machines without any issues. In fact, this is perhaps the reason why you might be interested in going in for these slots in the first place. After all, if there aren’t that many slot machines to choose from, people might not come back for a second visit.

Easy to play

This is definitely an option worth checking out, as many people are bound to like the simplistic approach to be quite simple and addictive at the same time. In fact, you can play these games from pretty much any console that has internet connectivity, which makes this an option worth going in for. Since slot machines are most missed when you are travelling and are bored, the option to play anywhere is definitely a welcome addition.