Are You Planning to Buy Pachislo Slot Machines?

 

Find out more about Pachislo Slot Machines and see if they are right for you at this time. Learn more about Pachislo Slot Machines and enjoy the article. presidencc
There is no question that gambling can sorely test the mind,Are You Planning to Buy Pachislo Slot Machines? Articles heart, and soul of any person. In fact, gambling addiction has created chaos in all walks of life. No matter whether a person gambles on the horses, the stock market, or Pachislo slot machines, it can become extremely dangerous to financial health.

Perhaps this is one reason it may be of some help to have slot machines and other devices in the home. At the very least, you can have fun playing the slots, and then take the money back out of the box again at the end of the day.

What are Pachislo Slot Machines?

If you have never heard of Pachislo games, then you may not realize they are a bit different from the “one arm bandits” you normally see in casinos. Basically, Pachislo slot machines are based on a game called Pachinko. When you play Pachinko, a ball or disk is set loose at the top of a board.

The board, in turn, is filled with pegs that create changes in direction. Once the ball or disk arrives at the bottom of the board, it will land it a slot with a numerical value. As may be expected, a Pachislo machine includes a number of electronic components to enhance the basic Pachinko game.

Japan, Gambling Laws and the Yakuza

Before you buy Pachislo slot machines, you may want to know more about their exciting and colorful history in their nation of origin, Japan. As you may be aware, Japan has strict laws about how members of society are to comport themselves.

In fact, disobedience to laws can be something that will cause a person to commit suicide rather than endure the shame of going through the court system. Today, as in history, the laws of Japan strictly outlaw gambling. Depending on the situation, the penalties for gambling can be far more severe than what would be faced in other countries.

As can be expected of Japanese culture, the people have found “loopholes” to exploit in their own laws that enable them to go on playing Pachislo. Basically, Pachislo parlors do not give out money. Instead, they give out tokens that are taken to another business establishment that launders them for money and other items.

Typically, these laundering operations are owned by Yakuza. It is important to understand that the Yakuza are not officially recognized as part of the government, nevertheless, they are intimately and intricately tied to the very heart and substance of Pachislo. Therefore, no conversation on Pachislo slot machines can be considered complete without a thorough discussion of the Yakuza and their many exploits. This includes funneling Pachislo slot machines profits into whale hunts.

Bringing Slot Games Into Your Life

There is no question that the past and present implications of the Pachislo game are quite exciting. No matter how you look at it, these machines represent the ultimate Japanese tendency to combine an endless number of paradoxes.

Once you start researching the Yakuza and the history of Pachislo, you are sure to be amazed at the mental outlook of Japanese society. As you look at all of this titillating information, you are sure to feel very happy knowing that you can relax and enjoy a good game of Pachinko in your own home.

Excitement

Many people who buy Pachislo slot machines are looking for a bit of variety for their gambling pursuits. There is no question that Pachislo can be more exciting than simply pulling on a lever, and then waiting to see if five objects line up in a row.

When you combine various electronic game integrations, it can easily create a riveting, addictive experience. Today, you can find dozens of machines programmed with specific types of music, light patterns, and other forms of stimulation. No doubt, you will spend hours on end enjoying these games and their endlessly changing landscapes.

A Game of Skill

Pachislo can easily give you the idea that some skill is involved in terms of choosing where to release the ball, and the speed it starts out with. Therefore, if you feel self-conscious about gambling on random events, you may feel more comfortable with Pachislo. If you practice enough, you may just find all sorts of ways to win the game as often as possible.

As a general rule of thumb, Pachislo is far less complicated than trying to figure out which business, horse, or national currency will beat out all the others. At the very least, you won’t be up day and night poring over stock portfolios, or wondering which horse will win the next race. Typically, all you will need to do is figure out the best place to release a ball in order to ensure it hits a suitable spot at the bottom.

For Intellectually Superior Gamblers

As a general rule of thumb, individuals who buy Pachislo slot machines may not care much about the symbolic implications of the Yakuza and items that stem from Japanese society. Nevertheless, as a moral human being and law-abiding citizen, each person who is contemplating buying these machines should know the facts.

Top Online Casino Payout Rates

Most all top online casinos voluntarily subject themselves to regular audits (usually monthly) by a qualified and reputable third party firm, such as Pricewaterhouse Coopers (PwC). These audits generally focus on two aspects of the online casino’s operations: their random number generator and their payout rates. The latter — payout rates — is the subject of this article. game nổ hũ đổi thưởng

An online casino’s payout rates are displayed as a percentage — that being the percentage of incoming wagers that are paid out in winnings. As you can imagine, the higher the payout rates, the better. The top online casinos are often considered so, in part, precisely because they offer the highest payout rates.

A top online casino with the highest payout rate in video poker may not have the best payout rate for slots. Payout rates vary within top online casinos for each individual game. If you’re planning on joining a top online casino for a specific game — be it poker, craps, baccarat, video poker, roulette, blackjack, slots, keno, or any other top online casino game — check the top online casino’s payout percentages for that specific game. kéo xì dách quắc

Top Online Casino Payout Rates Overall: Grand Online Casino (98.42%), Golden Palace Online Casino (98.15%), Sands of the Caribbean (98.11%), USA Casino (98.09%), 32Red Casino (97.97%), Ladbrokes Casino (97.68%), Casino-on-Net (97.63%), InterCasino (97.13%).

Top Online Casino Payouts for Slots: Slotland (98.00%), Casino Las Vegas (97.50%), Golden Palace Online Casino (97.18%), Royal Vegas Online Casino (96.59%), Aztec Riches Casino (96.51%), Yukon Gold Casino (96.31%), Shark Casino (96.49%), Casino Kingdom (96.15%), Ladbrokes Casino (96.03%).

Top Online Casino Payouts for Video Poker: Jackpots in a Flash Casino (99.53%), Lucky Nugget Online Casino (99.11%), Crazy Vegas Casino (99.07%), Lucky Emperor Casino (99.03%), 7 Sultan Casino (99.00%), Royal Vegas Online Casino (98.77%), Swiss Casino (98.70%), Spin Palace (98.60%), RiverBelle Casino (98.59%), Roxy Palace Online Casino (98.58%).

Top Online Casino Payout at Table Games: Casino Kingdom (99.62%), Mummys Gold Casino (99.52%), Aztec Riches Casino (99.22%), 3 Diamond Casino (99.19%), 49er Casino (99.10%), Casino Domain (99.01%), Challenge Casino (98.98%), Crazy Vegas Casino (98.91%), Cherry Casino (98.69%), Captain Cooks (98.57%).

Top online casinos that get their payout rates audited will almost always publish the results of each audit on their website for anyone — member or non-member — to view. They’ll even keep archives of all their past audits, also open to public viewing.

Casino Reinvestment and Expansion

The Proper Care & Feeding of the Golden Goose

Under the new paradigm of declining economic conditions across a broad spectrum of consumer spending, casinos face a unique challenge in addressing how they both maintain profitability while also remaining competitive. These factors are further complicated within the commercial gaming sector with increasing tax rates, and within the Indian gaming sector by self imposed contributions to tribal general funds, and/or per capita distributions, in addition to a growing trend in state imposed fees. app tài xỉu

Determining how much to “render unto Caesar,” while reserving the requisite funds to maintain market share, grow market penetration and improve profitability, is a daunting task that must be well planned and executed.

It is within this context and the author’s perspective that includes time and grade hands-on experience in the development and management of these types of investments, that this article relates ways in which to plan and prioritize a casino reinvestment strategy.

Cooked Goose

Although it would seem axiomatic not to cook the goose that lays the golden eggs, it is amazing how little thought is oft times given to its on-going proper care and feeding. With the advent of a new casino, developers/tribal councils, investors & financiers are rightfully anxious to reap the rewards and there is a tendency not to allocate a sufficient amount of the profits towards asset maintenance & enhancement. Thereby begging the question of just how much of the profits should be allocated to reinvestment, and towards what goals. tài xỉu bàn thắng là gì

Inasmuch as each project has its own particular set of circumstances, there are no hard and fast rules. For the most part, many of the major commercial casino operators do not distribute net profits as dividends to their stockholders, but rather reinvest them in improvements to their existing venues while also seeking new locations. Some of these programs are also funded through additional debt instruments and/or equity stock offerings. The lowered tax rates on corporate dividends will likely shift the emphasis of these financing methods, while still maintaining the core business prudence of on-going reinvestment.
Profit Allocation

As a group, and prior to the current economic conditions, the publicly held companies had a net profit ratio (earnings before income taxes & depreciation) that averages 25% of income after deduction of the gross revenue taxes and interest payments. On average, almost two thirds of the remaining profits are utilized for reinvestment and asset replacement.

Casino operations in low gross gaming tax rate jurisdictions are more readily able to reinvest in their properties, thereby further enhancing revenues that will eventually benefit the tax base. New Jersey is a good example, as it mandates certain reinvestment allocations, as a revenue stimulant. Other states, such as Illinois and Indiana with higher effective rates, run the risk of reducing reinvestment that may eventually erode the ability of the casinos to grow market demand penetrations, especially as neighboring states become more competitive. Moreover, effective management can generate higher available profit for reinvestment, stemming from both efficient operations and favorable borrowing & equity offerings.

How a casino enterprise decides to allocate its casino profits is a critical element in determining its long-term viability, and should be an integral aspect of the initial development strategy. While short term loan amortization/debt prepayment programs may at first seem desirable so as to quickly come out from under the obligation, they can also sharply reduce the ability to reinvest/expand on a timely basis. This is also true for any profit distribution, whether to investors or in the case of Indian gaming projects, distributions to a tribe’s general fund for infrastructure/per capita payments.

Consider the Profits on Slots Casino Games Online!

 

Slots are definitely the most played games so far! And they are definitely any player’s first choice too!

Simplified rules and swift game play makes this game simply exciting! Adding to this excitement are the guaranteed pots of rewards that drop whenever you spin a rewarding combo. This thrill breaks all the boundaries when the player hits the top jackpot in the game. So much even some of the movies have screened the breaking of these jumbo jackpots and the coins bursting out of the slot machines. That of course has charmed many players Situs Slot Gacor to spin slots but to do you know what you need to do to win on slots?

Well,Consider the Profits on Slots Casino Games Online! Articles you need to analyze the casino slots machines. So, to pick the most rewarding slot game, you need to learn to calculate how much it will cost you while you play on it. This works because every slot game differs from one another right from how they look and how they play to the how much they pay. Like some slots pay you great whereas there is some that pay you small. So, to make profits, it is very important for you to play on slots that spin great rewards. And the best way to dig out such slot games, you need to compare them to each other by playing on them one by one.

If you are wondering that how much it will cost you to just tryout several slots for comparing them to each other then wonder no more as you can do that for free on the free casino slots machines. So, grab your free casino chips and use them to bet on slots. Keep betting and keep spinning the reels on the various slots. Finally when you have tried the entire casino slots machines featured on the site, simply compare the amount of profits on each slot by calculating the cost per spin.

In order to calculate the cost per spin, you just have to do some multiplications. Let’s assume that the game costs you 0.05 per spin and the maximum lines you play in the game are 9 and the value of your every bet is one coin. Multiply all the three above to find out that your cost per spin was 0.45 if you played the maximum 9 lines on the nickel slot machine with the one coin bet.

This strategy helps you to figure out the slot game that will best fit in your budget and bring you profits rather than making you bankrupt. Plus, there’s no harm trying out this trick especially when you have free casino slots machines to do that for no money spent.

The Growing Popularity of Online Slots

Playing online slots is a fun and exciting way to enjoy the thrill and excitement of a Las Vegas style casino from the comfort of you own home. When playing the slots at an online casino you’ll have the chance a wide number of slots with different themes and styles. Many of the larger online casinos will feature 200 or more slot games for you to choose from.

Today, slots is the game most commonly played not only at land-based casinos but online casinos as well. One of the main reasons that the web-based version of the game has become so popular is that are so popular is that it is so simple to get started. Just download the free software that is offered to you as a new player and jump right in. As opposed to most of the other casino-type games that require a bit of practice before wagering real money, you can begin playing slots with no previous experience. Probably the most information that you will need to absorb before getting started will be regarding what kinds of site to look for as opposed to learning about tips and play techniques. slot gacor hari ini

Choosing the right site to get started at can really get you off on the right foot, and there are 3 things that are important to consider when collecting information on which place to play:

The kinds of slot games being offered at the casino.

If you prefer traditional games, you might want initially focus on simple three-reel slot machines, and you’ll be able to find these at nearly any site.

If you’re a bit more advanced however, you may be seeking a site that can offer you multi-line, bonus and progressive slots options. If the more sophisticated games are more your speed, you’ll most likely want to choose an online casino specializing in offering players quality games.Your best choice will be to get signed up at a site that runs on either one of the two major casino platforms today: Playtech and Microgaming. You’ll certainly find a large variety of slot machines to pick from as there are literally hundreds of online casinos that currently use their software.

The bonus you will get for signing up.

To get the most value for your money, as a new player you will have a tremendous amount of options. No deposit required bonuses allow players to play free, without the need for credits or real money. Usually, the only thing that is required for you to do is to go ahead and download the casino’s software, complete the necessary registration information, and use your new log-in name and password information to enter the site. Funds will then be credited to your new account with free casino money that you have the ability to use just as real casino money.

The size of the jackpots.

Generous jackpots are the main reason why players keep coming back to play, and why slots are the top revenue earner for casinos everywhere. If you are wondering the difference is between progressive and the non-progressive slots, the simple answer is that progressives offer players more money. At the same time however, you’ll have to pay to play for the big money as well. With progressive slots, the software makers will create the software, sending out the game to all of their affiliated casinos. The jackpots then are essentially a pool of contributions that are made by all the casinos to the same fund which the manufacturer supports. This large fund then is forwarded to a computer that tracks of all the money. The money that is put into it is known as a jackpot server.

CASINO TIPS Cheet Sheet


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

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

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

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

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

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

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

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. tải game nổ hũ

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. hướng dẫn đăng ký zomclub

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. “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.

Best Strategies to Play Slot Machines


Strategy No. 1 for the slot machines: Play the maximum

The majority of slot machines, nowadays, are not one coin machines with a central line. In modern slot machines, you can put several coins during each rotation. These coins may have different roles. Some multiply the amount you receive when you spin the reels, while others add lines that can help you win. Whatever happens, the more coins you play the more you can win. Furthermore, by playing the maximum number of coins, you can participate in the progressive jackpot – a major prize awarded to one who gets a rare combination, which can exceed the real probability of getting it.

Strategy No. 2 for slot machines: Payout rates

Most casino games are played according to the odds. The House has already calculated that it had a specific advantage for each game for instance; it knows it will win on average $ 1 each time that $ 100 will have been wagered on the bank at baccarat.

Similarly, slot machines are regulated to repay a specific percentage of the money they make. A machine with a repayment rate of 99%, repays $ 99 each time it will take 100, while a machine with a repayment rate of 85% will only repay $ 85 each time it will take $ 100. Choose the machine on which you want to play it should not be difficult. When you play online, try to know the rate of repayment of the machines and only play on the most favourable.

Strategy No. 3 Slot: Ignore the “Cool” and “Hot”

Apart from the rate of repayment of which we have already spoken about, there’s no reason that a machine is more “hot” or “cold” than another. đá gà trực tiếp c1 A machine that has just paid big wins has always exactly the same opportunity to pay on the next rotation than the previous round. A machine that has just gone through a long period without an increase is not “due” at the next rotation more than any other machine which would pay the same rate of repayment.

The Importance of Casino Marketing


Every department in the casino has a role to play, and each is important for different reasons. Our guests would not stay with us long if we didn’t employ janitorial services and our restaurants would not sell much without the cooking staff. Likewise, the casino marketing department is vital to the success of the casino. Consider the breadth of responsibility held within the casino marketing mix: promotions, advertising, player evaluations, player clubs, host staff, comps, ratings and slot marketing – and this is just to name a few.

While it would be exaggeration to suggest that players would stop coming to the casino if these disappeared, we would miss out on exponentially increasing revenue opportunities should we choose to not take advantage of all that the casino marketing department can offer.

Promotions

Few events breed excitement in the lives of our casino guests as much as the promotions we offer in the casino. They keep the information on the refrigerator and mark the date on their calendar. They look forward to each event and breathe in the excitement the promotion promises to bring. Obviously, the primary purpose for such events is the revenue that is generated from the increase in play. However, it is also arguable that the heightened level of anticipation creates a loyalty within the guest that lends itself to repeated revenues in the future as well. The marketing department is critical in the evaluation and implementation of these promotions.

The marketing staff is first responsible for the evaluation of past promotions to determine what combination of events and offers will be most effective on which days of the week in order to ensure the utter-most profitability. Obviously, these rules will vary by location and casino and only a strategic analysis of past promotions, regardless of outcome, will provide the data needed to make informed and logical decisions. For example, an evaluation of your past slot tournaments may reveal that Tuesdays are more profitable than Thursdays. As a result, it could be a costly mistake to make any assumptions regarding the feasibility and profitability of these events. Instead, a thorough analysis conducted by the marketing department will ensure the optimal success of all future promotional campaigns.

After the profitability evaluation comes the preparation. In order for each event to be successful, the marketing department must wear a variety of hats to maximize the event. They are the masters of communication that ensure that all departments are working in synchronization in preparation for, and during, the event. https://imobsessedwithyou.com/ Additionally, it is their organizational skills and attention to detail in the preparation that will ensure that guests are well received and enjoy the event to it fullest.

And let us not forget the event itself. This is when the host staff truly live up to their title, welcoming the guests into the event and ensuring that everyone is having a great time. This is your party and your patrons are exactly that, guests in your house.

Commercial Casinos Energy Policy Act Tax Opportunity


The Casino Environment

Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction.

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. 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. 9BET 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