Monthly Archives: May 2022

Beat the Online Casinos and Make Money Every Time

The revolution in the world of gambling happened awhile ago when first online casinos started to appear on the Internet in 1996-1997. Almost immediately, online casinos attracted a lot of attention from both public and mass media. It was something new, something different, and so tempting to try for everybody who had access to the Internet. In the end online casino gambling proved to be so convenient, so secure and so advantageous entertainment for millions of people that it has become one of the fastest growing sectors of Internet commerce.

These days you will find thousands of online gambling sites on the Internet with more being opened every month. The most visible difference between online and land based casinos is that online players can play their favorite casino games on the computer in the safe and familiar environment of their home. All online casinos provide customers with detailed information on the site, and a quick guide on how to play at the casino. Some online casinos will offer articles on various game strategies, and detailed information about rules of the games, so novice players can feel at ease while getting themselves familiar with the gambling parlor, its rules and policies. At land based casinos beginner players frequently feel intimidated by the noisy and busy environment, numerous service personnel and gate security guards. They often feel confused, intimidated and lost in the vast building space, being unable to enjoy the gaming process and to concentrate on the game itself. Online casinos allow players to practice, to hone their gaming skills and to slowly adapt to the new environment at their own pace. Most online casinos allow you free play tries so you can find out for yourself if this casino is what you are looking for. You can even play for real money without the risk to lose your savings by using no deposit bonuses offered by some online casinos as incentives for new players. pussy 888

Another advantage of online casinos may not be so visible, but it is a very important one. The odds of winning a game at online casinos are usually slightly higher, than at land based casinos. Due to lower maintenance costs for online casinos, they have been able to operate with fewer expenses 24 hours a day, without any days-off. According to the Casino Journal Magazine, the average payout for land based casinos is around 89%, which means that out of every dollar wagered at the casino, 89 cents are paid out to winning customers. At the same time, it is not rare to see payouts reaching 96-98% for online casinos, which means more payouts to playing customers!

Another feature which makes online casinos so attractive is promotional bonuses and no deposit credits available at many of them. Using these incentives wisely, you can play games and have fun with the casino money thus saving some of your own.

Be aware that besides reputable casinos with good service record there are a few online gambling parlors which have stained their reputation by dishonest practices, bad customer service, and slow payouts. You will be asked for your personal information before you are allowed to play online, and you want to make sure that your personal data is protected by the casino. Therefore, it is very important first to read online independent gambling guides to casinos to find out the players’ favorites, trusted and well-known casino sites. Secondly, read carefully the casino’s rules and policies. Third, try the casino for free before you start wagering your own money. Fourth, make sure that the laws and regulations in your area allow online gambling. Do not break the law!
Casino Games – A Review of Villento Casino

Live Casino Games are Everywhere!

There is nothing quite like the excitement and thrill of stepping into the Best Casino Gambling Hangout. The flashing lights, the sounds of slots rolling, and the laughter and shrill squeals of delight when someone scores big.

These are just a few reasons why more and more Casino and Gambling Facilities are opening their doors each and every year. Not only on land, but also Internet Casino Gambling sites as well. It seems that every week a dozen or more Online Casino Gambling sites light up our computer screens. The quality of these online casinos is also growing more and more superior as technology advances along with the love and passion of players.

Many online casinos even offer the same thrills and atmosphere that you can find in a busy land casino. However, online casinos offer you the ease and pleasure of playing from the comfort and security of your own home. This allows you to create your own comfort. In fact, you can play while laying bed or sitting at your desk in your boxers.

Regardless of whether you are playing on land or from home there is now no doubt that the Casino Cash Cow is on the rise. In fact, there are hundreds of individuals all over the world who are raking in a wealthy living from simply playing online casino games for high payouts. pussy88

What exactly is a Casino Cash Cow? A Casino Cash Cow is an online casino that offers high payouts. These high payouts in some cases match or can even exceed the payouts that land casinos offer. Many online casinos network with other online casinos in order to pull pots to offer huge payouts to their members and visitors. They pull their money and have weekly or monthly events wherein you can see the full effects of a Casino Cash Cow in action.

Smaller online casinos that only cater to specific games such as general slots and are not affiliated with other online casinos or major business partners don’t usually offer such high payouts. This is why it is important for you to do your research before becoming a member of any online casino. You will want to make sure that if you are paying a membership fee that you are signing up for a casino with high payouts and not a simple “backyard” casino with low to moderate payouts.

The Casino Gambling Information from Casino Cash Cow is what keeps members coming back, and keeps members from bouncing from one online casino to another. This is why so many online casinos have pulled their resources together in order to offer these large payout events on a regular basis. Working together they can pull in hundreds of thousands of dollars to award their members for simply playing on their sites.

Simply speaking, high payouts are what give any Online Casino staying power. The more money they are putting out and offering in pots and winnings to Casino Gambling Pros will result in their business making more money. You can always tell if an online casino is worth your money by looking at the extend of their payouts and bonuses. Find your big payout casino and stick with it. Don’t mess with small payouts and rewards when you can find a single high payout casino and become a millionaire over night.

Casino Bonuses Explained

Online casinos provide several incentives to attract new players and retain existing players at their casino. The bonuses can become the major criteria for players in deciding an online casino to play at. There are various types of online casino bonuses and each has its particular advantages and conditions. You should get some understanding about the bonuses, especially the terms and conditions before you accepting the bonuses.

In general, there are 2 categories of bonuses: STICKY & CASHABLE bonuses. Sticky bonuses are the free money that lent to you by the casino. You can use the sticky bonuses to play your favorite games, if you win and meet the wagering requirements, you can only withdraw the winnings and not the sticky bonuses. The casino will take back the bonus upon your withdrawal. On the other hand, cashable bonuses are the money that can be withdrawn along with your winnings after meeting the wagering requirements. Normally the online casinos won’t state their bonus offers to be the sticky or cashable in their promotion page; you need to read the terms & conditions to find out which category the bonuses are.

Regardless of sticky or cashable bonuses, there are a few common casino bonuses, which can be found in casino’s promotion page. These bonuses are:

No Deposit Bonuses

No Deposit Bonuses are free money given by the casino. It does not require you to deposit any money. You just need to open a real-player account with the casino that offers no-deposit bonuses. Normally the bonuses will be automatically deposited into your player’s account, but some online casinos may require you to confirm your account through a confirmation email, or upon verification of your credit card before the no-deposit bonus being deposited into your account. Most no-deposit bonuses are ranging from $10 to $100 depending on the casinos. Some online casinos offer no-deposit bonuses in the term of free-play; this type of no-deposit bonus is normally offered for playing slots machines or video poker. Once you have sign-up a real-player account with the casino, you will be given a certain amount like $500 free-play bonus or a number of hours such as 5-hour free-play time at the casino. There are terms & conditions of wagering requirements on the no-deposit bonuses that you need to meet before you can withdraw the winning.

Welcome / Sign Up Bonuses

Online casinos reward new players by offering welcome or sign up bonuses. These bonuses are offered in term of matching bonus based on the amount deposited by the new players. Normally, online casinos will match 100% to 200% for the first deposit, but some casinos may go up to 500% to attract more new players. The welcome bonuses may be matched only with the first deposit, or a few initial deposits depending on the casino’s promotion strategy. The bonuses normally have a minimum and maximum deposit limits. The player needs to deposit the amount the meet the minimum deposit in order to eligible for the bonuses. And, the casino will only match the bonuses up the maximum deposit amount.

Weekly and Monthly Deposit Bonus download mega888 apk

Existing players will also be rewarded whenever they deposit the money into their account. These bonuses normally are given in term of weekly or monthly bonuses, which normally ranges from 25% to 50%.

Cash-back Bonuses

Some casinos will refund some of your losses during a certain period of play in term of cash-back bonuses. It may range from 5% to 15%. The more you lose the more cash-back bonus you will get. Off course, you don’t want to get more on this type of bonus because it means the more you get, the more you have lost to the casino. However, it is still an attractive bonuses offered by online casinos.

Refer-A-Friend Bonuses

This is the incentive given to the players who refer or invite their friends to play at the casino. You can get some money (normally $50) for every player who register into the casino with your help.

Casino News – Importance of Learning Online Gambling News

There are many benefits of casino bonuses, both to the player and to the casino itself.

Benefits to the Casino of Casino Bonuses

With the advent of the Internet and its increasing popularity, online gambling became a reality. Online gamblers no longer need to visit brick and mortar casinos in order to enjoy a casino game. As security measures become stronger and technology improves, online casinos are becoming even more wide-spread. Due to the large number of online casinos that are now available, the casinos need to find ways to attract new players to their sites and to encourage existing customers to stay with them.

Casino bonuses and promotions are the most popular method for casinos to attract customers. These come in many varieties and sizes. Online casinos can afford to offer large bonuses to their players as they have much lower overheads than land-based casinos. They do not need physical property, they require fewer staff, their equipment is software and their marketing costs are lower. This means that they can offer players free money, merchandise or tournament tickets as incentives to play at their site. Their intent is that once players have begun to play at their site, they will remain there and the casinos will make back all of the money they invested into the player and more.

Benefits to the Player of Casino Bonuses pussy88

The fact that there are so many online casinos available today makes choosing a casino to play at, a difficult decision. Reputable casinos will offer many of the same features and functions. It may be difficult to choose between them if you are looking at their software, games, customer service, banking facilities and other features. One way that casinos may stand out from one another is through the bonuses and promotions that they offer to their players.

You should never settle for an online casino that does not offer a large welcome bonus with reasonable wagering requirements. Welcome bonuses are fairly standard these days and an online casino that does not offer a significant bonus, is often not worth spending time at. In addition to the welcome bonus, a top casino should offer other bonuses, such as reload bonuses, refer-a-friend bonuses, preferred payment method bonuses, weekly and monthly bonuses and more.

Online casino bonuses, if used wisely, are an excellent way to increase your bankroll. Some bonuses can be used to trial the casino software and games without having to risk any of your own money. These bonuses are called no deposit bonuses as they are paid into a new customer’s account without a deposit having had to have been made. It is a good idea to make use of these bonuses in order to trial the casino. Other casino bonuses that you are awarded can be used to boost your bankroll in order to help you to play for longer or to play better.

Make sure you are aware of the wagering requirements of a bonus before you accept it as you may find that the requirements are so limited that you will in fact end up spending more money if you accept it.

Overview of Casino Games

The online casino sector is getting bigger by the day. Some online casino sites provide their patrons with the same glitz and glamor that they can enjoy in the traditional land-based casinos of Las Vegas. These online casinos provide you with a perfect alternative for experiencing the thrill and excitement of gambling right inside your own home. So if you cannot afford to take the time out of your busy schedule to visit a land-based casino, get yourself a computer and a high-speed internet connection, and you are set to make real big money by playing in online casinos.

The vast range of online casino games offered by these online casinos are varied in number. Take your pick from a variety of online casino games, be it blackjack, roulette, poker or the very popular slot machine games. Before depositing money with any online casino site, make sure that the online casino site is safe and reputable. Since the online casino sites fall under the purview of off-shore gambling, you could end up dealing with a fraudulent company if you do not practice caution. If you are a new player who is willing to start off on this journey that will bring you a lot of money, there are a few things that you have got to keep in mind. These tips will serve you well.

The online casino experience is a little different from playing in a land-based casino. Upon entering a traditional casino, there is a lot of noise and confusion, with people everywhere distracting your play. While playing on an online casino, you can bid goodbye to all the chaos. You have only your game to think of, so you can concentrate better. Place your bets using mathematical calculations and common sense, rather than getting carried away by the heavy betting by others. You are the best judge of how much you will bet; let that be the only criteria of a bet. Do not get influenced by the betting of other people, if more people are playing the game with you online. pussy888 kiosk download

Online casinos provide you with instructions about the various bonuses that are on offer. It could be a sign-up bonus, which enables you to start playing online casino after you have met the deposit requirements. It could be cashable bonuses which can be encashed along with your winning money. It can be the opposite as well, called ‘sticky bonuses’. These cannot be encashed; it is deducted from your winning amount. Be sure to read and follow all bonus requirements. Some have restrictions for game type, requires a minimum number of plays, or may have a maximum payout. Not reading and following the requirements may cost you some or all of your winnings.

Online casinos also provide you with ‘Help’ materials which will help you understand the game and master the tactics. They also provide you with ‘hand history’ so that you can follow the changing patterns of an online casino game. The buttons on the online casino site are easy to understand and user-friendly. The names of the buttons speak for their own functions to keep you from getting confused during the course of a game. The stakes are high and nobody likes to risk anything that might make the odds tougher.

With these basic online casino tips in mind, you can rule the world of online casino. Just play as the situation demands and before you can count the time that you have spent on an online casino site, you would be rolling in real big money. So start off on your treasure-hunt!

The Exciting New Face Of Casino Games With Realtime Experience

Red Flush is a brand new online casino that makes a striking first impression with its crisp, no-nonsense interface, user-friendly site and none of the senseless, flashing marketing hype that sometimes makes an online casino seem off-putting.

Licensed by the Kahnawake Gaming Commission, Red Flush Casino accepts players from around the world and offers its software in English, Spanish, Italian, French and German. This online casino is powered by Microgaming and therefore offers a gaming experience that is as smooth as they come.

Software and Games
There are literally hundreds of games to choose from at Red Flush Casino, offering players one of the largest selections on the internet. There is an impressive selection of blackjack choices at the site, in addition to other favorite card and table games. Red Flush Casino boasts that there are more video poker variations on its site than at Vegas, and the range is certainly impressive.

There are so many slots options at Red Flush Casino – over 150 of them! – that players will never, ever get bored at this site. Anything – from classic three reel slots to the latest video slots with amazing bonus rounds – is found at Red Flush Casino.

For extra big wins, players can try their luck at the 21 Microgaming progressive jackpot games that offer some of the biggest prizes available in the industry.

As a Microgaming-powered site, it can only be expected that the software at Red Flush is superb, with crisp, realistic graphics, awesome sound features and other unique offerings to make gambling pure pleasure.

Bonuses and Promotions
Red Flush Casino offers first time players a generous match bonus that certainly makes it worth their while to open an account here. In addition, as a new site, the casino goes out of its way to offer unique bonuses not found at any other online casino. For example, the site will reward handsomely any new player who has ever won a significant progressive jackpot at any other site in the industry.

Players start to earn Red Rewards from their first bet and automatically become members of the Red Flush Casino Loyalty Club when they fund their online casino accounts. Comp points are exchangeable for casino credits and players can move up the four-tiered club to benefit from serious rewards!

Payment and Payouts
As an online casino with an international flair, Red Flush Casino accepts payment in a variety of different currencies, including Euros, US Dollars, British Pounds and more.

The casino accepts credit cards, as well as a host of alternative payment methods so that players should find banking at Red Flush both convenient and hassle-free. Winnings can be withdrawn in a similarly simple manner.

Security
Red Flush Casino uses the latest security to ensure that their players’ personal and financial information is always well guarded. 128-bit encryption means that all data is secure whenever it is transferred over the internet.

The site’s Random Number Generator is independently reviewed for fairness and the results are posted regularly on the site. This transparency policy is very important for players to see that they that getting the safest and fairest gambling environment possible. 918kiss apk download

Support
Red Flush casino has put customer support at the top of the list of its priorities and this fact certainly shines through by the service it offers its players.

Support is available by toll free phone from a large number of destinations in the world, including the United States, Germany, Italy, France and Australia.

For those who are after live support, this is available through the live chat feature at the site, where friendly and knowledgeable staff are waiting around the clock to assist players.

Naturally, 24/7 email support is also available at Red Flush.

Red Flush Casino
Red Flush Casino has swept onto the market and is doing everything in its power to get players to try out its excellent products. This site has practically all that players could desire in a good online casino – winning software, good customer support, easy payment methods and a wide range of games. When all is said and done, Red Flush Casino seems to have hit on a winning combination that is sure to attract players from around the globe.

This information was accurate when it was written but can change without notice. Please be sure to confirm all information directly with the casino.

Casino Betting Strategies – The Roulette Ball Has No Memory

Mention of the word ‘casino’ conjures images of risk and great risk taking in many peoples’ minds. Indeed, there are people who would very much like to participate in the various games that casinos offer to the patrons, but who are put off by the risk inherent in so doing.

Typical online casinos, for instance, usually require the patrons to deposit a given amount of money (referred to in most circles as the ‘playing deposits’) – from which the casinos are then able to pay the winnings to the lucky players, finance their operations (staff costs, web hosting costs in the case of online casino, and so son), and also to make a profit for their creators, the ‘house owners,’ as it were.

The way no deposits casinos work, on the other hand, however is through a system where the players don’t have to deposit any money with the ‘house’ to start playing. Some actually take the no deposit philosophy to another level, where they integrate it with the increasingly popular ‘casino bonus’ system – to come up with what can be termed as a no deposit casino bonus system, in which players have a real chance to get real money out of their playing without having to put anything (besides their effort and time really) into the ‘house.’ pussy888 download apk

The no deposit casino system is not game specific, and most of the no deposit casinos actually offer the whole range of games offered in the other typical casinos that demand deposits off their members, the games in question being anything from roulette to slots, blackjack and poker.

Most no deposit casinos, as indeed all types of casinos, typically don’t allow admission to minors (people under the age of 18), generally for legal reasons.

To be sure, though, the no deposit casino bonus system tends to come with a few catches here and there, and it is important to read and understand the casinos terms and conditions carefully before getting in. For the most part, for instance, no deposit casinos will tend to put a limit to the amount of no deposit bonuses they allow – with some limiting it at as low amounts as $10. However low the amount that the no deposit casino bonus is, though, it is still ‘something for nothing’ and an opportunity to get something for free from the ‘house’ – and that, of itself, is an attractive option.

Someone might ask what the business logic of offering the no deposit casino options is, especially keeping in mind that the casinos are definitely not charities – but highly strategic businesses. The answer to the question of how the zero deposit casinos make their money lies in the understanding of the workings of ‘free samples’ marketing philosophy, where a company that is highly confident about its products offers some free samples to prospective buyers. So in a way of speaking, the no deposit casino bonus are the casino’s version of ‘free samples’ which, should the player get impressed with them, is expected to spur them to register with the casino, and thereby offer the casino the opportunity to make some money, while also giving the player the chance to earn even more money from the casino – depending on their skill and luck.

How a Casino Themed Party Works

Online casinos are taking the Internet by storm as people all over the world are discovering the perks of playing online casino games. Internet casinos offer everything you could hope for including amazing software versions of all of your favorite gambling games, convenience, a great social experience and the opportunity to make some money and have fun at the same time! mega888apk

Online casinos give you the opportunity to play all of your favorite gambling games including poker, blackjack, baccarat, roulette, craps and keno. You can even choose from hundreds of online slot machines and video poker games. Internet casinos offer amazing online casino software versions of virtually any casino game you can think of. Casino software is truly amazing-it is so realistic that you may even forget that you are not really in Vegas! Online gambling games are played by the same rules as the games you play in live casinos, just in the comfort of your own home!

Convenience is probably the most worthwhile part of playing online casino games. The next time you feel like spinning the slots or asking the blackjack dealer to hit you, you don’t have to book the next flight to Vegas. Simply get online and start playing! All you need is a computer and an Internet connection and all of your favorite casino games are right at your fingertips!

With Internet gambling you can also have a fantastic social experience. Gambling enthusiasts all over the world are gambling online and you can talk to them and even make lasting friendships! Multiplayer games like poker, blackjack and craps encourage players to interact with each other through live chat so you will have the opportunity to speak with people across the globe that you would never have the chance to meet under ordinary circumstances. It’s really incredible!

And we haven’t even gotten to the best part yet! When you play Internet casino games you can play for free, but you also have the opportunity to gamble with real money. As if playing all of your favorite casino games from the comfort of your own home wasn’t fun enough, now you can even make money in your spare time! There are even people who are professional online casino players and their entire income comes from playing casino games online!

If you would rather not play for money, free casino gaming has its benefits as well. When you play free games you have the chance to work on your strategy, perfecting your casino gaming skills. You will become more familiar with odds and learn what you have to do to win. Once you have become an online casino gaming expert you will be ready to play online for money and win big or even hit the jackpot on your next trip to Vegas!

If you haven’t already signed up for a casino online then do it today and see what all the hype is about! Online casino gaming is an amazing way to have fun and make the best of your spare time.

Be Careful With Online Slot Machine

Online casino gambling is all about making money sitting at home. The online casino promotions by various casinos help make the online casino experience even better. If you wish to enhance your playing experience then watch out for the promotions offered by the online casinos.

Casinos offer sign up bonus promotion which means that you can win benefits on signing up as a user with any online casino. One such promotion by an online casino offers $500 as incentive money. Play any game with this $500 and whatever you win in the first sixty minutes you get to keep. Even if you do not win anything and lose all the money it is not your loss as it was the casino’s money not yours. So isn’t this a promotion not to be missed. Another part of this promotion is that you can claim the sign up bonus of twenty dollars when you purchase your first $20 with the casino. betflix

Casinos may offer up to $2400 in promotions only. So it isn’t a bad idea to check the online promotions by the casinos. Casinos offer these promotions in order to attract customers and thus increase their clientele as well as profits. The greater the number of customers more is the money at play in an online casino. All promotions can however be claimed only once per person, household, family etc. No two promotions can be used in combination and promotions apply to mainly deposits.

A casino has the right to refuse a promotional offer or change it as well. Casino promotions are reviewed regularly and can be changed at the discretion of the online casino. Online casinos keep adding new promotions and make it worthwhile for new players to join in. An online casino offered a $100,000 Road Rally at its casino as promotion. High stake players get a bonus as well as VIP membership. A deposit of $1000 can fetch up to $500 as bonus.

As a part of promotions there is a VIP Loyalty program which is something like the frequent flyer program of an airline. The more you play the more rewards you can get. Every 100 points can get a dollar in chips. So you are rewarded by the online casino for your loyalty.

Online casinos offer the users a number of promotions and it is important to keep abreast of all these promotions. These will help in maximizing the playing experience as well as the earnings through the online casinos. The idea behind these online casino promotions is to attract new players and make sure that old ones continue to patronize the online casinos. The online casino promotions work both ways- they help the casinos in getting new members and the players to get offers to maximize their earnings. It is like getting a better deal in the market when you are out shopping.

So be aware and keep track of all the online promotions that online casinos have to offer. They are meant for you so do not hesitate in making full use of them.

Casino Slot Tournaments Are Win-Win

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. 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

Ball Rooms, Banquet Rooms and Restaurants

These areas of casinos have historically used designer type lighting that is energy inefficient and often very expensive to maintain and replace. In particular, replacing bulbs and lamps in high ceilings is very costly since expensive mobile hydraulic platform equipment must be rented or purchased to handle the replacements. New lighting products and, in particular, light emitting diode (LED) products, use a fraction of the energy and have a much longer useful life and are now being substituted. The combination of large energy cost reduction, operating cost reductions, utility rebates and EPAct tax deductions can greatly improve the economic payback from these more costly lighting upgrades.

Parking Garages

Many casinos have large adjoining parking garages that can save substantial energy costs and generate large tax deductions by upgrading to energy efficient fixtures. In Notice 2008-40 issued March 7th, 2008, the IRS announced that parking garages are a property class that is specifically entitled to use the EPAct tax deductions. Also, parking garages are excluded from the tax bi-level switching requirement. Please see the September, 2008 International Parking Institute article devoted to parking garages EPAct lighting deduction tax opportunities.5

Slot Machines and Gaming Floors 메이저놀이터

One of the biggest energy users on hotel gaming floors is slot machines. Although these were early adapters of fluorescent technology, even these energy efficient bulbs normally have to be changed 3 times a year because of 24/7 operating hours. Due to the high labor maintenance costs, casino owners are now transitioning to LED technology in their slot machines. LED’s, while they have higher up front costs, have high energy efficiency and much longer life cycle, offering significant savings in labor and maintenance costs.

HVAC

Casinos because of their typical 24 hour occupancy can achieve significant energy cost savings from energy efficient HVAC systems. In particular, Nevada’s hot climate further makes energy efficient HVAC a very worthwhile investment. Fortunately. Nevada with the highest revenues from casinos has America’s second highest capacity for energy efficiency through renewable geothermal energy.6 Certain categories of very efficient HVAC investments will often qualify for the HVAC EPAct tax incentive including geothermal and thermal storage.

LEED Casinos

We expect to see more casinos obtain LEED status. (See LEED Building Tax Opportunities Article7). In 2008, The Palazzo, Las Vegas Casino became the largest LEED certified building and one of the first certified LEED casinos in the US.8 Casinos and hotels find that certain categories of frequent travelers are very interested in staying in facilities that have clearly demonstrated they are focused on the environment and sustainable design. To become LEED certified, a casino must have a building energy simulation model created by a qualified engineer. Modeling is also required for the EPAct, HVAC and Building Envelope tax deductions. Qualified tax experts that know how to make the adjustments to convert LEED computer models to EPAct tax deduction models can evaluate LEED models and determine whether large tax deductions are probable. For example, a 500,000 square foot LEED casino that qualifies for the maximum EPAct tax deduction will receive an immediate tax deduction of $900,000 =(500,000*$1.80). Casino owners who understand the magnitude of these benefits can use the tax savings to help justify the costs related to achieving LEED status.