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Free Online Slots – The Secrets to Making This a Viable Option


If you think about it, there are a lot of different things out there that are labeled as free but are actually far from it. You should be careful and be sure that you don’t fall prey to such strategies as nothing good normally comes out of it. It is therefore strongly recommended that you be careful when you are opting for free things. Take for example, free online slots. There are a lot of online casinos that supposedly offer this option but the truth is that this is not really something that you might perhaps be able to enjoy, unless you go about the right way. situs slot gacor

Remember that online casinos that offer free online slots normally do so without asking you to provide details of your credit card and other such things. Hence, when you sign up with them, you shouldn’t have to worry about any deductions that might be made from your account. It is imperative that you don’t get carried away and provides all sorts of confidential information without verifying the credibility of the website. This, in more ways than one, is reason why so many people end up disbelieving the fact that you can actually enjoy this option without suffering some unnecessary consequences.

It is also of importance to note that when you do go in for free online slots, you will be able to easily get practice and perhaps even learn a thing or two about how it is that you might be able to experience the online casinos. It might be necessary to take some action and ensure that you are not simply going to have to go in for online slots without properly knowing whether or not you will like it. A solution that you can make use of in this scenario is to go in for the free option.

Many people are quickly discovering that the option of free online slots is not really such a farfetched dream after all and something that you could perhaps take advantage of without having to think so much about it. The right website can make all the difference, which is why it is necessary to focus a little and ensure that you do go to the right website after all to ensure that you don’t regret going in for the option of playing for free. A little extra effort is definitely the key thing to keep in mind when you go in for this option.

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Slot Sosial Menandai Tren Perjudian Online Baru


Ponsel cerdas, komputer tablet, dan jejaring sosial selamanya mengubah wajah pasar game. Awalnya, game sosial dianggap sebagai mode yang lewat, tetapi tampaknya tetap ada di sini. Pasar telah menjadi sangat populer dan menguntungkan sehingga bahkan pengembang kasino online telah memutuskan untuk mencoba membuat game sosial yang akan menarik bagi audiens gamer baru.

Zynga adalah salah satu pengembang pertama yang menghubungkan antara permainan sosial dan perjudian kasino. Salah satu rilis pertamanya adalah Zynga Poker, aplikasi poker online yang beroperasi seperti ruang poker lainnya – dengan tambahan fitur permainan sosial. Pemain dapat berbagi kemajuan mereka dengan teman dan naik level untuk memicu fitur unik. Keberhasilan Zynga Poker memulai tren perjudian sosial.

Segera, Zynga memutuskan untuk meluncurkan aplikasi kasino sosial lainnya, dan tidak lama sebelum Zynga Slots tersedia di pasar Aplikasi Facebook. Aplikasi ini menawarkan permainan slot pemain bebas, dengan banyak fitur ‘tidak dapat dibuka’ dan konten yang dapat dibagikan. judi slot terpercaya Ini mengarah pada pengembangan Zynga Elite Slots, yang membawa arti baru pada istilah ‘permainan sosial’ dengan memungkinkan pemain bekerja sama untuk menyelesaikan level dan memenangkan jackpot slot.

Untuk beberapa waktu, Zynga memonopoli pasar kasino sosial, tetapi tidak lama kemudian pengembang lain mulai terlibat. Double Down Interactive meluncurkan aplikasi Double Down Casino yang sangat populer, yang dengan cepat diambil alih oleh pengembang perjudian online IGT (International Game Technology). IGT adalah salah satu pengembang perjudian uang nyata pertama yang mencoba tangannya di dunia game sosial, dan sejauh ini telah menjadi usaha yang sukses. Game Double Down masih merupakan slot gratis tetapi aplikasi ini memberikan banyak pendapatan iklan untuk IGT.

888 Holdings adalah salah satu operator perjudian uang nyata terbaru yang memasuki dunia perjudian sosial. Aplikasi kasino sosial baru perusahaan disebut MAGIC888, dan menawarkan pemain kesempatan untuk bermain slot online dan permainan kasino lainnya menggunakan platform Facebook Games yang nyaman. Ini beroperasi dengan dasar yang sama seperti aplikasi kasino sosial seperti Zynga Elite Slots dan Double Down Casino, memungkinkan pemain untuk berbagi kemajuan mereka dengan teman dan naik level untuk membuka konten bonus. Satu-satunya perbedaan adalah bahwa pemain dapat bertaruh uang nyata dan memenangkan hadiah jackpot asli.

Slot sosial dan pasar kasino sosial telah berkembang sangat cepat dari waktu ke waktu. Dari aplikasi poker permainan gratis hingga kasino Facebook uang nyata, perjudian sosial telah melihat banyak perubahan – dan kami dapat berharap untuk melihat perkembangan yang lebih inovatif dari kasino sosial di masa depan.

Mengalahkan Slot Online

 

Mitos hebat tentang menipu slot atau mengalahkan slot hanyalah itu: mitos. Menang di slot adalah mungkin, tetapi Anda harus selalu ingat bahwa peluang dan statistik tidak menguntungkan Anda. Ini adalah kenyataan menyedihkan dari bermain slot. Namun, dengan begitu banyak hal positif tentang slot – salah satunya adalah jackpot, pembayaran, pemenang, dan penjudi yang bahagia – tidak ada alasan mengapa Anda tidak mencoba keberuntungan Anda dan memainkan slot online.

Jangan tertipu oleh penipu dan tipuan yang mengklaim bahwa Anda dapat memenangkan ribuan dolar hanya dalam hitungan menit dengan memainkan slot. Tidak ada set strategi atau set aturan yang akan memastikan bahwa Anda bisa menang jika membeli buku atau set strategi. Kemenangan dan keberuntungan tidak untuk dijual. ibcbet

Ketika Anda memutuskan ingin bermain slot online, Anda harus tahu bahwa selalu ada penipu di luar sana yang ingin memangsa Anda dan keinginan Anda untuk menemukan sensasi dan hiburan. Memenangkan sejumlah uang juga selalu merupakan keuntungan tambahan. Yang penting untuk diingat adalah gagasan bahwa saat Anda bermain, Anda bergantung pada RNG (penghasil angka acak) dari mesin. Baik itu slot online atau slot tradisional berbasis darat, mesin akan menjadi satu-satunya hal yang menentukan apakah Anda pemenang atau pecundang slot. Membeli sistem untuk sejumlah dolar ganjil atau membayar “ahli” slot untuk masukannya mungkin merupakan cara yang lebih cepat untuk kehilangan uang Anda. Anda akan lebih baik memainkan slot acak dan menyilangkan jari.

Tidak ada cara pasti untuk mengalahkan slot. Bermain dengan tip yang sudah diketahui kebanyakan orang dapat membantu peluang Anda atau kemenangan yang lebih besar. Misalnya, saat Anda bermain slot online, lanjutkan dan bertaruh maksimal saat Anda bisa. Jika Anda menang, Anda akan menerima pembayaran terbesar.

Mencoba mengalahkan slot online mungkin sama sulitnya dengan mencoba mengalahkannya di kasino tradisional. Jika Anda masuk ke aula kasino mana pun dan melihat-lihat, Anda akan dengan mudah melihat penjaga keamanan, kamera, pelayan koktail, dan hampir setiap orang dengan tanda pengenal mengawasi Anda dan apa yang Anda lakukan. Sistem komputer yang rumit di seluruh kasino akan memantau tindakan Anda (jika ilegal, terlebih lagi). Saat Anda bermain slot online atau game kasino online lainnya, Anda akan menemukan bahwa Anda bekerja dengan perangkat lunak game yang lebih aman dan rumit. Saat Anda bermain, Anda bermain sejujur ??seperti di kasino tradisional. Jika Anda mencoba menipu atau memainkan permainan ilegal apa pun dengan kasino online, Anda hanya menipu diri sendiri. Demikian juga, Anda akan menipu diri sendiri.

How to Act Inside a Casino


Casinos are sprawling hubs of gambling in the locality they are built on. These are the favorite hang outs of socialites and gamblers, whose lives will never be complete without being able to visit one. True enough, everything that happens inside a casino is every gambler’s dream – the games, the fun, and the excitement is not something you’d find in your private poker table.

Those visiting casinos for the first time may realize early on that knowing the rules of their favorite game of chance is not enough to keep them well-equipped inside the casino. Often, they’d find themselves intimidated by the immense size and the busy amusement going on in these gambling establishments. This may take toll on the fun they are supposed to experience when playing in the casino, leaving them cautious and vulnerable to embarrassment.

Well, here are a few tips to arm you with the proper knowledge such that you avoid shame and be able to find yourself enjoying your casino experience to the fullest:

1. Dress up properly.

When going to a casino, keep in mind that you’ll be blending in with various individuals from different walks of life. As such, dress up in your best attire that can make you look presentable and not stick out badly like a sore thumb.

2. Don’t bring your children or anybody below the age legally allowed.

Most casinos only allow visitors aged 21 and above. Bringing along anyone too young for casinos will only cause you hassle and discomfort from the fact that you’ll have to leave your younger companions elsewhere.

3. Remember that seats and freebies are for players.

In other words, avoid freeloading from the casino. If you want to avail of free food, drinks and miscellaneous items from the casino, go buy some chips and gamble away or pay for what the giveaway is worth.

4. Be civil at all times.

Whether you are winning or cheering for your bet to win, avoid being so loud and boisterous. Have a healthy dose of self-control to avoid becoming an annoyance. Also, despite all the free drinks flowing, avoid getting drunk and save yourself from the possibility of being led outside the vicinity.

5. Don’t cheat.

Winning is good but forcing it to happen through underhanded means is cheap and bad. If you think you’re good at dirty play in your private gambling table, don’t carry over the habit to the casino or risk going to jail.

6. Be a good loser.

In connection with keeping your civility, keep your cool even when losing big. Do not overreact, curse, or panic. Just keep calm and leave when you can no longer take it, so that you do not ruin the mood for everyone else.

7. Do not take photos in the casino floor.

Taking photos is explicitly not allowed in just about every single casino’s playing area. For some more lax casinos however, you may want to get the consent of the floor manager first before taking a shot.

8. slot online Leave a tip.

Don’t be greedy, especially if you’ve won pretty big. Tip the dealer as a form of courtesy, or any other helpful employee for that matter.

9. Don’t do anything stupid.

Avoid doing awkward things that you feel would embarrass you or bring inconvenience to other players. Don’t even try secretly violating rules for the laughs – remember that you, and everyone else on the floor, are being watched.

10. Do not part from your belongings.

Master yourself with Tips and Tricks on Online slots


When describing online casino�s slot games one would say they are easy to play, enjoyable, rewarding, and addictive. Online slots give you the chance …

When describing online casino�s slot games one would say they are easy to play, enjoyable,Master yourself with Tips and Tricks on Online slots Articles rewarding, and addictive. Online slots give you the chance to win considerable amounts of money with a single bet, making them more attractive to the average gambler. When you are playing online slots, you have an opportunity to hit the jackpot no matter what amount of money you bet with.

It is said that too many cooks spoil the broth. When it comes to online slots, however, the concept is reversed. The more money that is wagered on a specific slot, the higher the jackpot climbs. However, the player should also keep in mind that every time they spin an online slot, the spins have no bearing on the outcome of future spins. Each spin is completely independent.

win88 is said that slot machines should not be played for long periods of time at once, due to the probability of losing. If a player constantly plays one the slot machine, there may be a high chance the �house� will win. Apart from this, when we talk about online slot strategies, one thing is very essential: you should play the online slots that offer higher winning percentages. Further, if a slot machine accepts high denomination bets, the payouts of the slot machine are generally high as well. For example, a 25 cent slot machine will tend to have a higher payout than a 5 cent slot machine.

Among the various online slots, the progressive slots provide players with the biggest jackpots and rewards. Despite the great money-making opportunity, these progressive slots have their own disadvantages and should be dealt with wisely. In general, it is advisable to bet with a large amount of coins to increase the chance of a large payout.

Here are a few tips that could help when playing an online slot: 1) Make smaller bets when you are losing. 2) Make larger bets when winning. 3) Don�t play down to your last coin!

Although online slots require somewhat of a trial and error approach when it comes to strategies, they are still one of the most popular online casino games. There isn�t any sure fire way to beat online slots with the help of any strategy. The players just have to log into the casino and find out for themselves.

Cluedo Slot Machine Review


The Cluedo Slot Machine is based on the hugely popular board game that has sold millions world wide. Cluedo is all about trying to solve a murder. There are a number of suspects, different murder weapons and rooms in the Cluedo Mansion that all play their part in making the Cluedo Slot Machine an exciting and fast-paced experience.

If you are a big fan of the board game then you will be pleased to see the familiar characters well represented on the Cluedo Slot Machine – Miss Scarlett, Reverend Green, Colonel Mustard are among the murder suspects. The weapons include the candlestick, the lead pipe and the revolver plus the familiar rooms like the library and study feature in the bonus game.

Cluedo has five reels and 15 different winning lines spread across the 15 symbols you get with each spin. You can play between one and five coins per line. As usual, the bonuses you can get are multiplied the greater number of coins you play per spin, so for the big wins it is recommended you play with the largest number of winning lines and coins that you feel comfortable with.

The bonus game on the Cluedo Slot Machine is called “Who Won It” – a play on whodunit of course. This is triggered by getting three “Who Won It” symbols on a payline. The great news about getting the bonus game is that you are guaranteed a win!

The game works by selecting a murderer, the room and then a final bonus multiplier via the murder weapon. If you are not impressed by the first bonus you get on the Cluedo Slot Machine, then you can reject it, as you can have up to three tries. situs judi slot online Whatever happens, you will received the third bonus prize. The biggest prize you can collect on the bonus game is 2,250 coins. As for what win you should decide to reject, and see if you can gamble up, well it is probably worth rejecting a first win of less than 200 coins if you want to gamble.

How to Make the Most Out of No Download Online Slots


Here is a great opportunity to make some money without investing a cent. The registration at the online casino sites is absolutely free. Everyone who loves to play the online slot games is invited to come and have their fair share of the fun. In fact, quite a few online casino sites are trying to entice the players with bonuses and free spins. Exactly when you think that it cannot get better than this, the no download online slots games, come to the fore offering an exciting array of slot games that keep changing the dynamics. Almost every single month, there are new games being added to make sure there is never a dull moment when you are playing these no download online slots.

These no download slots are very user friendly. The sites have a lot of tips and tricks to let you experience the complete fun in the slot games while ensuring that you know better than just believing the permutations and combination’s that are at play. Secondly most online casino sites offer you with the guide to approach various online slots to ensure you know what you are getting into.

There isn’t any money that you can lose, but definitely a lot of money for you to win. With tournaments and jackpots always around the corner there is no reason why any of these games should be taken lightly. It is true that there are demo versions for those who don’t want to play with real money. But when you have a chance to play without any initial deposits with a free hour and some cash to play with why not make the best use of it?

situs judi slot online The best part of online slots is that being user friendly the connection too is quite fast. You don’t need to download anything on to your computer. The data transfer is quite quick, so you don’t have to really wait for agonizingly long periods of time to see what is going on. This is much better than trying to find your lucky slot machine in a brick and mortar casino where most slot machines are bound to favour the house eventually. Therefore online casinos with no download online slots are ensuring that there are high levels of excitement while being user friendly at the same time. The high speeds and equal probability means that your gaming experience would be the very best.

Egypt Casinos


Egypt is a country in Africa that permits gambling and visitors of Egypt will find that there are plenty of casinos in Egypt to enjoy. Each year residents and tourists flock to the Egyptian casinos in search of exciting gambling entertainment. There are over 24 Egypt casinos in existence today. The majority of Egypt casinos can be found in three cities: Alexandria, Cairo, Sharm el Sheikh, with a good deal of casinos situated particularly in Cairo. Casino cruises are available in Egypt as well, and gambling is quite popular in the country.

เว็บสล็อต At present, Cairo is home to some twenty Egypt Casinos: the Al Andalous Casino, Al Karnak Casino, Cairo Marriot Hotel and Omar El Salam Hotel, the Casino Midway, the Casino Panorama, the Casino Semiramis, the Cedars Casino, the Cleopatra Casino, the Conrad Cairo Casino, the El Gerzirah Sheraton Hotel, El Mamoura Tours Casino, the Sayeda Zeinab, the Felfala Casino, the Inter Casino and the Nile Hilton are among them. In the meantime, one casino can be found in the city of Alexandria: The El Salamlek Palace and two casinos are established in Sharm el Sheikh: the Hilton Sharms Dream Resort and the Casino Royale.

Popular games in Egypt casinos consist of American Roulette, Blackjack, Poker, Punto Banco, Stud Poker and Roulette. Many of the casinos in Egypt offer slot machine access, and a select few offer pull tabs or video casino games. Of course, after a day or evening of gambling, visitors in Egypt casinos may want to dine at the restaurants located within most casino environments, and some guests actually stay at the hotels adjacent to some of the Egyptian casinos. Finally, Egypt casinos, especially those in Cairo, are often established near shopping centers and cultural attractions, making the act of touring Egypt and all it has to offer a simple task.

Of course, the best way to enjoy the excitement that a casino has to offer is to combine such excitement with one of Egypt’s popular attractions – cruises down the Nile do just that. The Shehrayar and Shehrazad are cruise ships that offer spacious accommodations and splendid gambling opportunities. The ships can be docked in Cairo and passengers can enjoy the elegant dining, swimming pool, the gym, and the extraordinary view of the Nile Valley. Passengers can book one of 69 cabins available and choose from a 3, 4 and 7 night stay on board either ship.

How to Play Online Slots


Although hundreds of different casino games are offered to customers entering real and online casinos, slots have taken over as the most popular casino game played. People love the ease and simplicity of solely pulling a lever in the hopes of winning jackpots. slot gacor hari ini The bewildering selection of slots will amaze any person that logs into an online based casino. And, although the odds of beating slots in the long run are difficult, there are many exciting games that can entertain, excite, and even release those massive jackpots.

The selection of games in these casinos is extraordinary, and these realistic graphics and illustrations are provided by developing software such as RTG (RealTime Gaming). These RTG Online Casinos offer 3-Reel, 5-Reel, and even 7-Reel slot machines with normal and progressive jackpots. The online software is so vivid that customers will believe they are inside a real casino!

Slot Payouts

Slots are generally considered the most valued payback percentage game within real and online casinos. This high payback percentage means that for every dollar you spend, usually a certain percentage is mandated by the casino to return part of your dollar. Most real casinos pay back about 95% of your dollar, and even up to 98% in online casinos. This means for every dollar you spend $0.95 up to $0.98 should be returned to you on average.

Customers must realize, however, that these payout percentages are determined over the long-run. Any player can still enter casinos and lose a fortune or win a fortune on slots. These payback percentages are averaged through thousands of pulls of the lever.

Jackpots and Money Management

Progressive jackpots always attract slot players due to their large sums added up. The way these progressive jackpots work is by collecting a portion of every spin that loses and adding it to the jackpot, which normally reaches $1000’s even in the quarter slots. Players must also be aware that these progressive jackpots can only be one by wagering the maximum bet. If the machine offers $0.05, $0.10, and $0.25 wagers, the $0.25 wager is the only one out of the three that can potentially win the entire jackpot, so be careful!

Money management is key when playing slots, just as it is within any other casino game. Always set a target loss goal, and if you were to reach this goal never exceed it. This will teach you self discipline when at casinos and the real world.

Online Casinos vs. Traditional Casinos


Casino enthusiasts can nowadays take their passion to the next level by playing various popular casino games on the Internet. Online casinos are the perfect alternative to traditional casinos, as they allow people to enjoy a wide range of popular games from the comfort of their home. Games such as Baccarat, Blackjack, Craps, Roulette, Slot Machines or Video Poker are the most renowned games played inside casinos all over the Internet.

By visiting online casinos, games lovers have the opportunity to practice their hobby anytime, anyplace, thus being able to save a lot of time and effort in the process. Online casinos function just like regular ones, implementing the same rules and offering similar winnings to their customers. Both novice and experienced casino game players worldwide consider online casinos to be the perfect substitute for regular casinos, as they are a lot more practical, more accessible and more user-friendly than their counterparts.

Online casinos have become extremely popular in the last few years, drawing more and more game enthusiasts and offering them the chance to earn considerable sums of money simply by becoming registered members. Lots of popular online casinos offer various signup bonuses to all new players that decide to make initial deposit. These bonuses are usually calculated to match a previously established percentage of the player’s initial deposit. Therefore, the larger the deposit, the larger the received signup bonus! Enabling games enthusiasts to interact in a fun and stimulating environment and also win great prizes by practicing their hobbies online, Internet casinos have achieved a lot of exposure lately, welcoming thousands of new visitors each day.

There are basically three types of online casinos: web-based online casinos (websites that allow visitors to play casino games without having to download any kind of software to their computers), download-based online casinos (requiring players to download a certain type of software to their computers in order to have access to casino games) and live-based casinos (a combination between real world and web-based casinos).

Each distinctive type of online casino has its own set of advantages and disadvantages, casino enthusiasts having to do a little research before choosing the one that best satisfies their needs. However, the most popular type of online casino is the web-based casino. The major advantage characteristic to this type of online casino is that it allows users to play many different games without having to download and install additional software on their computer. Unlike other types of Internet casinos, the web-based online casino is suitable for playing casino games on any computer that has an appropriate connection to the Internet.

While several years ago online casinos were considered to be unsafe or even fraudulent, nowadays most casinos on the Internet are serious and reliable. In present, the latest security measures are being taken in order to make sure that all online casinos perform legal actions and provide their clients with a trusty set of services. However, always remember to check the reviews of a certain online casino before becoming its customer. เว็บสล็อต The recommended thing to do when looking for reliable online casinos is to stick with the popular ones. This way you will be able to avoid any kind of problems.

Casino Titan Online Casino Review


Overview of Casino Titan Online Casino

This online casino offers their clients banking options that are hassle-free and secured. Clients may choose to make a deposit or withdrawal either by Visa, MasterCard, bank wire transfer or online solutions including PaySolid, Neteller, MoneyBookers or more. Casino Titan welcomes USA players which many online casinos do not accept everyone. Additionally, the customer support is friendly and available 24/7, the bonuses are competitive and the game collection unparalleled.

Software Platform

Titan gives their clients the option to play instantly or download the casino software. With instant play, the software is in Flash version and you stream the casino from the Internet. If you choose to download the casino and install the software, it is free and gives you the full version of the casino and game lobby. Casino Titan is powered by the well-respected RTG (Real Time Gaming), considered a trusted and reliable gaming platform within the industry. It is recommended that you download the full casino software right to your computer desktop since it offers all of the games and better quality gaming. The software is easy to navigate and very user-friendly.

Game Selection

The one great option of Titan is that it runs on Real Time Gaming. The casino features more than 150+ of the hottest games for you to choose from. Play your classic slots machines or pull up a seat to our table games. There is every type of casino game including roulette, keno, and more! The graphics are also top notch! The 3D animation brings a realistic feel to the casino and the sound is crisp and clear.

Deposit, Withdrawal, Customer Service and Support

Customer Support: Titan offers 24/7 support services that cater to all of their clients worldwide. No matter what time or what hour, a casino representative is available to assist you. The Casino Titan customer support is dedicated to their clients. They are available to speak with either by Live Chat, email, toll-free telephone or by fax.

Deposits and Withdrawals: The one great benefit of banking with Titan is that they provide quick and fast payment processing. Whether สล็อตออนไลน์เว็บตรง are trying to deposit or make a withdrawal, your money is safe. If you are a client from the US, you may have experienced slow turn around with your casino account and banking options, but with Casino Titan, you can expect only the very best.

Overall, you can expect the very best online gaming experience when you play at Casino Titan. The ancient Roman theme will have you on a new adventure to seize treasures beyond your wildest dreams.

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 เว็บหวยออนไลน์อันดับ 1
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