Sports/horse race betting (if regulated separately to other forms of betting) New Jersey Division of Gaming Enforcement and New Jersey Casino Control Commission. New Jersey Division of Gaming Enforcement. The City Wagering Tax (10.9 percent of the casinos' AGR) may be used by the City of Detroit for the hiring, training and deployment of street patrol officers neighborhood and downtown economic development programs designed to create local jobs public safety programs such as emergency medical services, fire department programs and street lighting anti-gang and youth development programs other programs that are designed to contribute to the improvement of the quality of life in the City relief to the taxpayers of the City from one or more taxes or fees imposed by the City the costs of capital improvements and road repairs and improvements.1.1 Which entities regulate what type of gambling and social/skill gaming activity in your jurisdiction?Ĭasino gaming (including slots and casino table games such as roulette & blackjack) The entire State Wagering Tax (8.1 percent of the casinos' AGR) is deposited into the School Aid Fund for statewide K-12 classroom education. The State/City Wagering Tax totals 19 percent of the three casinos' AGR. ****Due within 20 days of the anniversary of each casino's original licensing date and typically based on 1.25 percent of adjusted gross receipts State/City Wagering Tax No single casino's share shall exceed 1/3 of the total Annual State Services Fee. *** Adjusted annually by Detroit Consumer Price Index. ** Additional costs for investigations may be incurred

The three commercial casinos in the City of Detroit have met the criteria for the P.A. From the AGR, a casino pays fees and taxes, employee wages and benefits and other costs related to operating a casino. * Adjusted Gross Receipts (AGR) is gross receipts less winnings paid to wagerers. Municipal Services: 1.25 percent of adjusted gross receipts or $4 million (whichever is greater) x 3 casinos (Payable Annually)* State Services: Total annual assessment for preceding year x Detroit consumer price index for preceding year***

Licensing: $0.025 million x 3 casinos (Payable Annually) FeesĪpplication: $0.05 million x 3 casinos ** (One-Time Fee) The casinos' development agreements with the City of Detroit may require additional wagering tax payments. State: 8.1 percent casinos' adjusted gross receipts (AGR)*

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