A vast majority of people love playing casino games and the fun of online gambling can be taken to yet another level when you are dealing with online casinos. Among all of the casinos available online, the Carnival Casino holds a prominent place. Carnival casino has all the perfect ingredients that an online casino should have, such as great casino games, nice promotional offers, and transparent reliability. In this independent review we will one by one discuss all of these aspects.

The first thing that most people will look for is security and reliability, and when it comes to these two factors, then Carnival Casino certainly prevails. The company of iGlobal Media Limited owns this gaming site. This company is undisputedly one of the most reliable companies in the business of online gambling.

Global Gaming Net is responsible for managing all the system features of Carnival Casino. The government of Gibraltar has licensed this business and the casino is run under the supervision of an appointed casino commissioner following the gambling act of 2005. Other than this, this site also incorporates the best software for the confidentiality and secrecy of the data and transactions of the players.

A vast range of various casino games are available throughout the site. You can opt in for any game that suits your taste and mood. From the typical card and table games to some of the more exclusive video slots, Carnival Casino will certainly give you a thrilling ride. You can easily browse to the official site and see previews of all of the games available – and if you find something that catches your eye, then by all means feel free to download the casino software. You will not have to pay anything for downloading of course, as it is all free. After you are done downloading, you will also receive a very attractive welcome bonus, which will help you off to a great start.

There are also very attractive monthly promotions available; in fact, you will also gain access to a proper calendar for these promotions. 88tangkas This will not only keep you updated – but will also help you to seek out the best offers in a timely fashion. The welcome bonus of Casino Carnival is as high as $777 USD. Very few casinos offer an actual welcome bonus as high as this one.

After the simple registering procedure, you have the choice of becoming a VIP member at the casino. Bear in mind that VIP members, as always, are able to enjoy the best bonuses and incentives. Depending on whether you are an Emerald VIP member, a Diamond VIP member or a Black diamond VIP member, these offers may vary from time to time, however, you can rest assure that you will be taken well care of by the friendly customer staff. However, you really don�t need to become a VIP member in order to enjoy all of the fun and great casino games that Carnival Casino has to offer!

There is a growing debate between the popularity of land casinos versus online casinos. While the basic format of the casinos is the same, the debate comes when choosing a casino to suit you, the player. Choosing the type of casino is a difficult choice, but once the type of game has been decided, there are several points to note on the different casinos.

The slot machines are the key to deciding on the better type of casino, as they give a good indication of the level of game play in the casino itself. While the slot machines themselves are similar, in that you insert the coin and pull the handle, hoping to match the symbols to win the prize, the differences are many, and it’s important to understand these differences when making your decision.

The payout of the machines has a large impact on the decision. A land based casino has a considerably smaller payout percentage than an online casino. This is mostly due to the overheads that the land casinos have to pay out to run the casino. For example, they have mechanics, waiters, cleaners, and dealers, and these are paid through the house profits of the machines. An online casino usually only has a few workers that require payment. In this way, the payouts are generally higher, and will entice a larger customer base due to the increased rates.

The larger customer base of the online casinos largely attracts more customers. The more people playing the machines at one given times increases the popularity, thus making it seem as though there is an advantage to playing the slots at that particular casino. There are so many online casinos that each site has to offer the best service in order to keep your custom. Land based casinos have no real need to do this, because the chances of having another casino in the same city are quite small, and people rarely want to travel a long distance to find other slot machines.

If you do decide to travel to another land based casino, it is important to be aware that the casinos may have dress codes, or other rules to follow that may be different to the previous one you visited. An online casino is a great way to sit in the comfort of your own home without having to worry about what to wear, or what to eat. It is up to you to decide how you spend your time, and your credits whilst playing for the top prizes. It is also possible on many online sites to chat to other users via a chat function, so that you still have the interaction with other players.

It is easy to fall for the gimmicks that can be put up on certain casino sites, making it impossible for you to win any prizes. Sometimes, the lack of winnings could be down to the player not being used to that particular machine. In a land based casino, it is therefore wise to play at a number of different slot machines to find the right one for you. However, this could prove costly, and you could end up spending your money before you’ve found a machine that works for you. With an online casino, there is always a section where you can either download a trial version of their machines, or enter a java page. This enables you to play the slots for free, and implement any strategies you have before playing with real money.

There is a worry that using your own money is not safe with an online casino. Credit card fraud is a common crime, and it is wise to be wary about giving your details over the internet. poker online To ease your mind, casinos use a secure server that transfers any money quickly and easily, and generally doesn’t store any personal information where it can be accessed by other users. Confidentiality is a major factor when creating an account with these sites, and the owners of the casinos understand that in order for you to keep playing their wide range of games, they must stick to their own rules.

Articles: Online Casino Strategies Part I

How to Choose an Online Casino.

An online casino is essentially a virtual land casino. While the games and the rules may be the same the environment and strategies change causing the online casino to become an independent entity.

This means that while you may be a professional gambler at a land based casino in Las Vegas in an online casino on the internet it’s a whole new game.

pg toto The odds and risks involved in an online casino game change and it’s essential that you learn some strategies suggested by professional online casino gamblers so that you can play the online casino games with better odds.

The online casino that you choose to play at will make or break your game. Every online casino has its own strategies to lure the players and allow the house to win. In order to ensure that the online casino at which you play is the one which will if not beat the house odds at least give you an even chance to win we recommend that you follow the following strategies:

Play at an online casino that offers the latest state of the art gaming zone. An online casino that has the PWC reviews and the player return numbers is reassuring as it shows that it’s an online casino where professionals astute and knowledgeable about their online casino games, play.

24/7 online casinosupport is essential. If an online does not have a 24/7 support numbers do not risk your money there. Online casinos are a risky place and you have to ensure that all odds are on your side. Playing at an online casino that does not offer support increases your chance of losing your money. The 24/7 support number will ensure that there are no confusions about the rules and any doubts that you may have will be clarified.

Do not choose an online casino because it appears in the top ten list of the search engine through the key words you choose. Many sites may advertise their site and appear in the search engines this does not mean they are trust worthy. Its always safer to follow a guide or a Top Ten Site recommendation as you can be sure of the professionalism of the sites advertised as they offer programs that are long lasting rather than temporary. You can be sure your money is safe at such a site.

There are tens of online casino sites. Choose the ones that offer high bonuses and rewards. These online casinos will ensure that every dollar that you put in is stretched as much as possible so that you get the most play out of the least dollar.

Online casinos may offer interactive sites but if your are a professional you may opt for the state of art games at a simple site this will ensure that you do not get distracted with music, pop ups and other such gimmicks used to entertain and distract the players from their winning streak. Concentrate.

Play at US based online casinos that are if not licensed at least within your reach if they do not pay your winnings. The support number and US presence is essential for an online casino.

Once the online casinoof your choice has been picked do not jump from casino to casino. That can be dangerous as many online casinos are scams and will disappear within a few months. If you get bored of one casino play at another casino of the same organization. Most regular online casino sites have a network of casinos offering players the most variety within the same terrain.

“Casino” is a word that originally meant “house,” though it has long been associated with pleasure. mudah maxwin Casino restaurant designs are carefully constructed around the expectations of casino visitors to maximize the potential for profits.

While the majority of Britain’s 137 casinos feature lackluster design and decor, for most people the word “casino” still evokes a sense of distinctive elegance and prestige. Such expectations may be due to the popularity of the fictional James Bond, whose cinematic adventures include spectacular wins at the wheel amid the splendor of a chic casino. The casino featured in the classic James Bond films was inspired by the existing Grand Casino in Monte Carlo. Ian Fleming’s first James Bond novel, Casino Royale, was inspired not only by this Monte Carlo setting, but also by a real-life millionaire.

Monte Carlo’s Grand Casino was designed by Charles Garnier, and still maintains its air of graceful glamour today. Since its opening in 1878, this famous structure has set the style for casinos worldwide. The Grand Casino was legendary in its time, and its design represented all that a casino should be. However, this original concept did not stand the test of time. As Las Vegas and Macau began to rule the world of casinos, Trente et Quarante and Chemin de Fer faded away along with ballrooms, sophisticated opera houses and ballet schools. In locations such as Macau, new super casino restaurant designs have arisen to take their place in the modern world of casinos.

Blackpool features another example of good casino design. The first Blackpool casino was built in 1913, and featured a symbolic design and an Indian architectural style. This original casino was replaced by a modern European design that emphasized stylized fun while prohibiting gambling. While this new casino was considered sophisticated and respectable, the fact that gambling was not allowed prevented it from achieving the highest level of success.

The British point of view regarding casino restaurant design is flawed by a refusal to admit that gambling at this level is all about dazzling lights and glitter. Casino architecture must be exciting. Pretending that future casinos will play an upright, commendable role in the regeneration of cities is, at best, humorous. Manchester’s casino, for example, should not be a polite construction of curved glass-and-steel roofs.

Casinos have always attracted a wide variety of people from around the world. The success of any casino has invariably depended on excellent design that offers all the elements customers have come to expect from these establishments. Superior casino and casino restaurant design meets or surpasses customer expectations for excitement, exquisite glamour and elegance. Whether developing new properties or renovating existing buildings, owners should approach design with utmost care and professionalism.

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 summarizes five of the newest online slot machines from Rival Gaming software, including Bust A Vault, Fixer Upper, Moonlight Mystery, Psychedelic Sixties, and Spy Game.

Bust A Vault is 3-reel, single pay-line slot about a bank robbery. Released in July, 2009, Bust A Vault accepts coins from 1¢ to $5.00, and the maximum number of coins that you can bet per spin is 3 ($15.00). There are 33 ways to win, a top jackpot of 2,000 coins, wilds (Safe), and a multiplier symbol (Vault). There are no scatters, free spins, or bonus games. situs slot gacor Symbols on the reels include Safe, Single Bar, Double Bar, Triple Bar, Cherries, and Oranges.

Fixer Upper is a 5-reel, 20 pay-line i-Slot that is based on the popular American television series Extreme Home Makeover. Released in October, 2009, Fixer Upper accepts coins from 1¢ to 25¢, and the maximum number of coins that you can bet per spin is 200 ($50.00). There are 32 ways to win, a top jackpot of 8,888 coins, wilds (Ladder), scatters (Handywoman), up to 50 free spins, and a bonus game. To win the 50 free spins, you need to hit 3 or more Handywoman symbols on the reels. Three or more Wrench symbols activate the bonus round. Symbols on the reels include Hammer, Brush, Saw, and Shovel.

Based in foggy London, Moonlight Mystery is a 5-reel, 15 pay-line slot that has a detective theme. Released in September, 2009, Moonlight Mystery accepts coins from 1¢ to $1.00, and the maximum number of coins that you can bet per spin is 75 ($75.00). There are 28 ways to win, a top jackpot of 2,000 coins, wilds (Poison), scatters (Lantern), 10 free spins, and a Who Dunnit Bonus Round. To win the 10 free spins, you need to hit 3 or more Lantern symbols on the reels. Three or more Body symbols activate the bonus round. Symbols on the reels include Lady Dunnit, Magnifying Glass, Maid, Butler, and Inspector.

Psychedelic Sixties is a 5-reel, 20 pay-line i-Slot about the 1960’s era of peace and love. Released in July, 2009, Psychedelic Sixties accepts coins from 1¢ to 25¢, and the maximum number of coins that you can bet per spin is 200 ($50.00). There are 27 ways to win, a top jackpot of 2,000 coins, wilds (Love), scatters (Bus), 10 free spins, and a Psychedelic Sixties Bonus Round. To win the 10 free spins, you need to hit 3 or more Motorcycle symbols on the reels. Three or more Bus symbols activate the bonus round. Symbols on the reels include Flower, Hippies, Love, and Peace Sign.

Çevrimiçi kumar oynamaya yeni başlayanlar, aralarından seçim yapabilecekleri çok sayıda kumarhane sitesi olduğunu hemen fark edeceklerdir. İnternette en sevdiğiniz oyunları oynamak, evde dinlenmenin ve boş zamanın tadını çıkarmanın iyi bir yoludur. Birkaç saatliğine gerçeklikten kaçıp eğlenebilirsiniz. Hatta bu süreçte biraz para bile kazanabilirsiniz. Yorumları Oku
Saygın bir çevrimiçi kumarhane bulmanın iyi bir yolu, yorumları okumaktır. İnternet size pek çok bilgi sağlayabilir ve buna insanların kumar deneyimlerini belgelemesi de dahildir. Oynamadan önce çevrimiçi görünün ve çevrimiçi casinolar hakkında biraz araştırma yapın. Web siteleri hakkında çok sayıda olumlu yorum yapılıyorsa bu iyiye işarettir ve gönül rahatlığı sağlayabilir. Aynı şekilde, kötü değerlendirmeler varsa, evde oynamak için başka bir çevrimiçi casino sitesine bakmak en iyisi olabilir.
Lisansı Kontrol Et
Oynamadan önce kullandığınız çevrimiçi kumarhanenin lisanslı olduğundan emin olmak istersiniz. Sonuçta yasal olarak kumar oynamak istiyorsunuz ve girdiğiniz kişisel bilgilerinizin korunacağını da biliyorsunuz. Lisanslı çevrimiçi kumarhaneler size bunu anlatacaktır. Bu bilgiyi web sitelerinde ücretsiz olarak bulmalısınız. Örneğin, Unibet web sitesi ana sayfasının alt kısmında, New Jersey Eyaleti tarafından izin verildiği ve Casino Kontrol Yasasına uydukları belirtilmektedir. Ek olarak, New Jersey Kumar Uygulama Bölümü tarafından lisanslanmıştır. Lisans önemli bir rol oynar ve lisans olmadan kumarhaneyle ilgili hiçbir şey yapmaya devam edemezsiniz. Daha önce de söylediğimiz gibi herhangi bir şeye bahis yapmadan önce kumarhanenin lisansını kontrol etmek önemlidir. Ücretsiz Deneme Bonusu Veren Siteler
Ödeme Yöntemlerine Bakın
Çevrimiçi kumarhanelerin ödeme yöntemlerine bakmak iyi bir fikirdir. Bu, oynamak için para yatırmak ve kazançlarınızı geri çekmek için kullanacağınız şey olacaktır. Elbette kullanmak istediğiniz ödeme yöntemini seçmeniz iyi bir fikirdir. Ancak bu aynı zamanda web sitesine güvenmeniz gerekip gerekmediğinin de bir göstergesi olabilir. Örneğin VISA, Mastercard ve PayPal gibi popüler ödeme yöntemlerini aramak istiyorsunuz. Bu nedenle oynamaya başlamadan önce ana sayfaya göz atarak ödeme yöntemlerinin neler olduğunu öğrenin, içiniz rahat olsun. Ödeme yöntemi doğrulaması da her şey gibi çok önemlidir. Ödeme yapmaktan başlayarak ödemeyi çekmeye kadar, doğrulanmış ve güvenli, geçerli bir ödeme yönteminin olması gerekir.
Güvenliğe bak
Çevrimiçi kumar oynarken birçok kişisel bilgi gireceğinizi unutmayın. Bu nedenle, güvenli ve oynarken kendinizi rahat hissetmenizi sağlayan bir çevrimiçi kumarhane aramak istiyorsunuz. Web sitesinin aldığı güvenlik önlemlerine bir göz atın. Özellikle SSL sertifikasını arayın. Bu, bilgilerinizin şifrelenmesini ve güvende olmasını sağlayacaktır. Arama çubuğunda asma kilit sembolünü arayarak bir web sitesinin buna sahip olduğunu anlayabilirsiniz. Web sitesi ayrıca size sahip oldukları güvenlik hakkında da bilgi verebilir. Birçok kişinin parası çalınır, eğer güvenli bir yöntem yoksa paranız ve kartlarınız risk altında olabilir. Bu nedenle herhangi bir işlem yapmadan önce her ayrıntıyı kontrol etmek her oyuncunun birincil görevidir. Kartınızla giriş yapmaktan para çekmeye kadar güvenlik mutlaka kontrol edilmelidir.
Çevrimiçi oynarken tüm bunların dikkate alınması gerekir. Online casino oyunları size sadece eğlenme fırsatı vermekle kalmaz, aynı zamanda oyunu biliyorsanız bir noktada iyi bir gelir de katar. Tüm olasılıkların gelişmesi için onları gerçekleştirmenize yardımcı olacak yöntemleri bilmeniz gerekir. Bahsinize ne zaman yıldırım düşeceğini ve para kaybedeceğinizi asla bilemezsiniz. Ancak önerilerimiz her oynadığınızda istikrarlı bir gelir elde etmenizi sağlayacaktır. Sadece duyularınızı iyi kullanmanız ve doğru kararlar vermeniz gerekiyor. Başarı garantilidir. Oyunu kazanmanın başka kesin yolu yok, ancak bu kullanımı kolay ipuçlarıyla her oynadığınızda çok para kazanabilirsiniz.

First of all, slot machines came into existence nearly a century ago slowly introducing more and more complex mechanisms, flamboyant appearances and convincing play options but it is the Internet that has finally taken the slots to a whole new level. And so we have come to have the sbobet slots and the online 3d slots of today.
Slot machines came into existence nearly a century ago slowly introducing more and more complex mechanisms,Online 3D Slots for You Articles flamboyant appearances and convincing play options but it is the Internet that has finally taken the slots to a whole new level. And so we have come to have the sbobet slots and the online 3d slots of today. When the games first entered cyberspace, the slot games changed with newer innovations and so the 3d slots were born.

Slot games were first introduced in the previous century when the first Liberty Bell slot was introduced. Dewahoki303 Initially they were the clones of the slots available at Las Vegas. The designers of the very first 3d slots were so bent on maintaining the original feel and format that they nearly brought the exact boxy look to the computer screen. The practical design restrictions derived from the mechanical need of non-virtual casino slots encroached highly on the artistic flair and freedom that the design tools for the web could have supplied for these online 3d slots.

Sometimes, the extra ingenious designs when it comes to the 3d slots might result in alienating the conventional players but it is this bold approach that sets the internet casinos far ahead of the land casinos when you think of slot machines. Although the casino owners had a very dull start to begin with, they soon realized the potential they could reach by making use of the latest web tools available today and they went ahead to produce some of the most popular online 3d slots.

The twenty first century 3d slots or video slots as they are sometimes referred to in order to differentiate them from classic slots come with a great range of bonus features that leave the boredom of their forefathers behind by several light years. Besides wild symbols, the computer technology and web design tools that we have today enable designers to create the online 3d slots so that there are games within games, bonus rounds, double-your-win bets and so much more. The options for variation are basically unending and the visuals that can be combined with the playing experience are really remarkable.

Besides the attractive play features and the better-quality visuals the thing that makes the online 3d slots a lot more preferable than their land based counterparts is that they provide the opportunity to play for practice right in the comfort of the home of the player; the free slots permit the players to carry out a study on the 3d slots and see for themselves what they are made up of. The wide range of slots which are also known as fruit machines among the British, guarantee you a longer period of play time since players are mostly enthusiastic about trying out the various games and designs, always on the lookout for ground-breaking ideas.

Bagi kebanyakan orang, Kasino memiliki arti yang sama sekali berbeda dari yang sebenarnya. Bagi mereka, ini adalah tempat glamor dan kemewahan. Ada banyak fitur kasino.

Ini termasuk Perjudian, Beli Mesin Slot untuk Artikel Rumah Anda Mesin slot, Taruhan tinggi, dan meja Roulette. Kebanyakan orang yang pergi ke kasino memiliki alasan berbeda untuk pergi ke sana. Alasan mereka sebagian besar adalah untuk melihat kemewahan, minum bir, dan sedikit berjudi. Mereka tidak melakukan lebih dari itu. Namun penghitungannya tidak berhenti sampai di situ saja. Masih banyak lagi orang yang ingin memenangkan banyak uang di mesin slot terkenal.

Banyak orang suka membawa kebahagiaan kembali ke rumah. Tetapi sebagian besar mesin slot dibuat hanya untuk penggunaan kasino. Ini adalah mesin slot yang berkualitas tinggi dan permintaannya selalu tinggi di kasino. Penggemar merasa tertekan mendengar berita ini. Namun tidak perlu khawatir lagi. Ada satu mesin slot yang telah disetujui untuk digunakan di rumah. Nama mesinnya adalah Mesin Slot Keterampilan Dunia. Mesin slot ini sesuai dengan namanya. Anda tidak akan menemukan perbedaan apa pun terkait mesin ini.

Mesin tidak memerlukan prosedur pemasangan khusus. Yang diperlukan hanyalah menyambungkan dan memainkannya. Itu dibuat hanya untuk hal itu. Mesin ini bukanlah peralatan baru. Mesin-mesin ini dulunya ada di kasino. Namun ketika mereka menyelesaikan masa hidupnya, mereka dibuang untuk digunakan lebih lanjut di kasino. Mesin-mesin ini kemudian dikirim ke pabrik tempat pembuatannya. Di tempat itu, beberapa renovasi mesin ini dilakukan dan dikirim untuk digunakan di rumah-rumah. Sekali lagi, pabrik akan menangani semua kekhawatiran Anda.

Mesin slot kasino ini dilengkapi dengan sistem musiknya sendiri. Mereka ada di sana untuk memutar lagu tersebut sehingga Anda bisa merasakan suasana kasino biasa. Ini akan meningkatkan tekad Anda untuk bermain. Jika tidak, banyak orang merasa enggan memainkannya di rumah sedangkan mereka menikmatinya di kasino. Seperti produk bekas lainnya, mesin ini juga memiliki garansi. Garansi mesin ini sekitar dua tahun. Jika ada masalah yang terjadi dengan mesin ini maka perusahaan bertanggung jawab untuk memperbaikinya untuk Anda. slot gacor Oleh karena itu, ini adalah perlengkapan kesenangan dan Anda harus memberikan waktu penuh untuk itu.

Casinos are generally very safe places to be. With video cameras continuously scanning every inch of the casino floor, it’s easy for people to take their security for granted. Even with the eyes in the sky, you should still be on the lookout for thieves, hustlers and conmen looking to make a quick buck. Here are some tips to keep you from falling prey to a scam.1) It’s an obvious one,Protect yourself from getting ripped off in the casinos with these tips Articles but I’ll say it anyway – keep your money secure and in sight at all times. I can’t tell you how many times I’ve seen ladies leave their pocketbooks draped over the backs of their chair as they play or guys with their wallets bulging out of their back pockets. stchurch

While the casino cameras can catch just about everything, it can still miss the sleight of hand of a good pickpocket. Keep your wallet in your front pocket and your purses secure on your person. If someone bumps you, check to make sure you still have everything on you. Of course, if you’re like me and live in New York City, you probably know this already.

2) If you play tables, don’t leave your chips on the table if you have to step away for a minute. Many people entrust hundreds – even thousands – of dollars to dealers and other casino staff as they get up to make a phone call, smoke a cigarette, or go to the restroom.

Contrary to popular belief, dealers are only responsible for the house’s money – the chips that lie in the dealer’s chip trays – not the money belonging to the players. If someone were to walk up and swipe your chips, yes, surveillance can probably catch the perpetrator but they can’t make any promises to get you back whatever you lose. It’s better to be safe than sorry, so carry your chips with you. Color them up for higher valued chips before stepping away if that makes thing easier for you.

3) Be wary of people who take a sudden interest in you. This situation can take the form of the person who creeps up on you out of left field as you buy in to a table or cash out from a slot machine. It can be the person who approaches you with a sob story on how much money he or she has lost, or the spectator over your shoulder who looks and acts happier that you’re winning than you are. Or – this one is for you, guys! – it can even be the beautiful lady who struts over to you, getting very friendly with you in record time.

Chances are, all of these people are after your money. Sure, every so often you’ll encounter an honest stranger out there just happy to see someone win – and yes, guys, you might just be genuinely lucky like that – but sadly these people are few and far between. Instead, more often than not, they’re conmen, thieves or call girls. Don’t be afraid to ask anyone to leave you alone, especially if they start soliciting you for money. Go to another machine or table if you feel uncomfortable, or go straight to casino security to report the problem. Security’s there to ensure you have a good time. Ridding the casinos of these people is part of their job.

If you follow these simple tips, you will be even safer in one of the safest places around.

Until next time, take care and good luck in the casino!

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.) Joker123

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