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Administrative Law

University of Nevada, Las Vegas -- William S. Boyd School of Law

Casinos

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Full-Text Articles in Law

Casino Gaming In Macau: Evolution, Regulation And Challenges, Jorge Godinho Apr 2014

Casino Gaming In Macau: Evolution, Regulation And Challenges, Jorge Godinho

UNLV Gaming Law Journal

This paper provides an overview of the evolution of the legal framework applicable to the casino gaming industry in Macau. The focus is on the evolution of the system of concessions and sub concessions, the regulation of gaming promoters, the complex VIP segment, as well as the anti-money laundering requirements. A final section considers the rapidly growing competition posed by the spread of gaming in various jurisdictions in the region. Overall, while casino gaming grew exponentially in recent years, there are numerous issues from the past which pose future challenges.


Luck Of The Irish: Will The Casinos Tranform From Gaelic Grey To Gaelic Green $$, William N. Thompson Jan 2010

Luck Of The Irish: Will The Casinos Tranform From Gaelic Grey To Gaelic Green $$, William N. Thompson

UNLV Gaming Law Journal

As the first decade of the twenty-first century evolved, Ireland was one of only two countries in the European Union that did not have legal, regulated casinos. The Irish Gaming and Lotteries Act of 1956 does not prohibit games with equal chances. Moreover, games can be conducted lawfully, according to the Act, if promoters assess minor seat charges to players, and “the promoter derives no personal profit from the promotion of the game.” Additionally, Part III of the 1956 law indicates that amusement centers can have slot machines that award small prizes. The Act also includes provisions for private lotteries, …


Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson Jan 2010

Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson

UNLV Gaming Law Journal

In their search for new sources of revenue, states have legalized and sought to tax many kinds of gaming. Forty-eight of the fifty states of the United States permit one or more types of legal gaming. An important technique in casino and some other types of gaming is giving “comps” – complimentary goods or services – to player-customers. A frequent type of comp is free meals on the casino premises or elsewhere. Gaming establishments also often give free meals to their employees.

Comps have been controversial for federal income tax purposes. A recent Nevada case, Sparks Nugget, and related cases …