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On , square feet there are tons of entertainment readily available for the guests and customers of WinStar World Casino and Resort. Some of them include a global event center, nightclubs, a wide variety of restaurant options and retail venues. The casino itself features 7, gaming machines and almost a hundred gaming tables offering every gambling game. With its , square feet, the Foxwood Resorts Casino is the runner up in our chart.

The integrated resort is located in Mashantucket, Connecticut and it is operated by the Mashantucket Pequot Tribe. It offers five hotels featuring thousands of luxurious rooms for guests, many shopping offerings, restaurants with world-wide cuisine, bars and vivid nightlife, as well as a spa and a golf track. The casino venue in the Foxwoods Resort offers 4, gaming machines and a total of table games.

The Mohegan Sun is located in Uncasville, Connecticut and it has been a sensation ever since its first day back in Built by the Mohegan Tribe of Connecticut, the integrated resort provides world-class hotel accommodations and dining options, as well as retail shopping and regular live entertainment. There are three hotels providing premium hospitality and three entertainment venues with seating from to 10, Across , square-feet three casino venues have on offer 5, slot machines and table games available for play anytime.

Located in Highland, California this integrated resort is operated by the San Manuel Band of Mission Indians and it was opened back in as a stakes bingo parlor. Over , square-foot the vast casino offers 4, slot machines and more than a hundred table games, including a poker room available for the customers of the casino.

There are also plenty of dining and entertainment options available at the bingo and casino venue , as well as a hour opportunities for participation in gambling. This tribal casino takes the fifth place in our chart and it is located in Norman, Oklahoma.

Most notably, the amendments to compacts with five tribes substantially altered the original financial framework of the compacts. By contrast, tribes could operate no more than 2, machines under the compacts. Unlike the compacts, the compacts require payments to the General Fund, as well as payments expected to be used to support a bond that will repay loans made by a state transportation account to the General Fund in and The compacts also require that tribes negotiate with local governments concerning enforceable memoranda of understanding to address environmental, public safety, infrastructure, and other demands related to casinos.

Which state funds receive tribal compact moneys? What support is provided for local governments affected by casinos? What ability do state regulators have to inspect casino facilities and machines? Regulators may inspect a certain number of machines up to four times per year. When do the compacts expire? Industry estimates indicate that Thunder Valley Casino is one of the highest revenue-generating casinos in the country and the highest-ranked facility by this measure in California.

Prior to passage of the measure, tribes operated an estimated 20, slot machines at about 40 casinos, despite the unclear legal environment of the time. Continued expansion is likely, even if the Legislature does not ratify several compacts agreed to by the Governor and tribes in State Government Funds: Compact Revenues. Tribes make payments to several state government accounts under the terms of the tribal-state compacts. Under the compacts, non-compact tribes are those federally recognized tribes operating or fewer Class III gaming devices.

These moneys help relieve the General Fund of a potential cost to repay the transportation funds. Combined, these two revenue sources equaled just over 0. Unless the Legislature ratifies additional compacts or amendments early in , state revenues in will grow slightly above the levels.

State Government Funds: Taxes. In addition to funds paid pursuant to the compacts, tribes and their members pay certain state taxes. The laws surrounding the taxability of tribes, tribal members, and related enterprises are complex. Tribes and their members are not subject to several types of taxation due to the lack of authority granted to states for this purpose under federal law. Tribal members living on reservations, for example, are not subject to state income tax, and tribal casinos do not pay the corporate income tax.

Regarding the sales and use tax, tribes are generally expected to collect taxes on purchases made by nontribal members for consumption or use off of reservations. A few local governments receive significant funds directly from tribes under mitigation agreements reached with tribes for such things as traffic and law enforcement costs.

Local Government Funds: Taxes. In addition to the funds described above, local governments also receive some revenue from the taxation of certain tribal activities and transactions. As in the case of the state, local government has only a limited ability to tax such enterprises. Property taxes and hotel occupancy taxes, for example, do not apply to reservations.

Purpose of the RSTF. Under the various tribal-state compacts, tribes make payments to the RSTF in exchange for licenses to operate up to 2, slot machines. The compacts were among the first in the country to share casino revenues with tribes that do not have compacts. These payments are based on the number of slot machines that the tribes operate.

Subsequent compacts and amendments have specified other levels of payments. Through , RSTF funds were insufficient to fund the full annual payment to each non-compact tribe. Purpose of the SDF. The law ranks other allowable uses of the SDF in descending order after this priority use, as follows:.

Payments Into the SDF. These payments are a percentage of the average slot machine net win a measure of slot machine revenues on machines operated by the tribe on September 1, Most recent compacts or amendments have not required tribal payments into the SDF.

Over the last several years, the SDF has collected more revenues each year than the Legislature has spent out of the fund. We discuss the potential effects on the SDF of compacts pending before the Legislature later in this report. It is not known when or if the bonds will be sold. Under current law, the administration may use the annual payments to 1 repay the transportation loans or 2 support the planned bond issue that would repay the transportation loans.

The Legislature, however, may amend the law and direct that the funds be used for any other purpose. As a result, the amount of bond proceeds to be generated from the sale are likely even lower than previously estimated. Trailer bill language also modified the allocation of future bond sale revenues, providing that they would fund projects under the Traffic Congestion Relief Program.

This action would further reduce the amount of any future bond. In this section, we will focus principally on the five proposed compact amendments that we refer to as the compacts, given that they recently have generated the most discussion among legislators and the public.

How Are They Similar to the Compacts? Earlier in this report, we compared the compacts and the compacts. The compacts are similar in many respects to the compacts. Like the compacts, the compacts would allow tribes to operate more than 2, slot machines. The tribes would be able to operate the machines at one, two, or three gambling facilities on Indian lands depending on the tribe and the compact amendment involved after negotiating with local government officials on measures to mitigate effects of casino development.

The agreements contain similar language allowing state regulators to inspect casino facilities and machines. While the compacts allow tribes to operate an unlimited number of slot machines in exchange for certain payments to the state, the compacts allow tribes to operate up to 5, or 7, machines depending on the compact.

Legislation implementing the compacts directed a large portion of the revenues that these tribes pay to the state to repay state transportation loans. The minimum annual payments under the compacts, by contrast, would go to the General Fund. Estimated to average 15 percent of added machines revenue as of What are some key compact provisions concerning labor relations?

Tribal neutrality required during organization process. Tribal neutrality not required. Should the Legislature ratify all of the proposed compacts, SDF revenues likely would drop substantially as several tribes with large casinos would cease making payments into the SDF. Under the terms of several of the proposed compacts, RSTF shortfalls then would be offset by tribal revenues that otherwise would be paid to the General Fund. Therefore, if the Legislature ratifies the proposed compacts, it may need to consider the current funding priorities of the SDF in statute, as well as the appropriation amounts for various purposes included in the annual budget act.

General Fund Revenue Projections Overstated. This projection is not realistic. Additional expansion of General Fund revenues would depend largely on how fast the tribes with and compacts bring new slot machines online. Given the pace at which the compact tribes have expanded and the economics of the casino industry, we expect that expansion of casino operations would be gradual, rather than sudden and dramatic.

Such an increase in only a few months, however, is very unlikely. Even in the longer term, tribes may not opt for aggressive business expansion strategies, and it is possible that some tribes will find that it is not in their best interests to expand to the maximum number of slot machines allowed under the compacts.

Other businesses, for example, may offer a greater rate of return for some tribes and a chance for them to diversify their portfolios. Offsetting the growth of General Fund revenues would be the requirement in the compacts that the state use some of the new revenues to address shortfalls in the RSTF. This requirement could increase General Fund costs in the tens of millions of dollars annually.

In addition, as a result of declining SDF revenues, the Legislature could face funding shortfalls for gambling addiction, regulatory, and local government programs. The billions of dollars are only possible if one sums decades worth of annual payments. Even assuming that all of the compacts are ratified and a few more similar compacts are ratified in the future, we expect that compact-related sources will provide the General Fund with less than 0.

Employees of at least six tribal casinos are unionized. Organizing efforts have occurred at some other California casinos. In this section, we discuss the labor relations provisions of the , , and compacts. Unions are granted access to eligible employees to discuss organization and representation issues. The union must win a majority of those eligible employees voting in the secret ballot election.

Should such a union win certification, it would then bargain collectively for employees in its bargaining unit. The compact tribes without existing collective bargaining relationships with a union agreed to adopt an amended TLRO. Under the required amendments, a union has the option of offering a tribe that it will not strike or picket tribal facilities and will submit all issues to binding arbitration.

In contrast to the provisions of the compacts, there are no secret ballot election requirements. This process may make it easier for unions to be certified as the exclusive representative of employees of tribal casinos and related facilities. Federal Law. The IGRA permits casino operations on Indian lands, which it defines as 1 reservation lands, 2 lands held in trust by the U.

Tribes, therefore, may seek to rebuild a land base by having the federal government acquire lands in trust for their use through a lengthy, complex process. In some cases, this can mean that tribes seek to establish a land base in areas such as urban or suburban areas not associated with the tribes in recent history. Throughout the nation and in California, conflicts occasionally have arisen between tribes wishing to establish a casino particularly on recently acquired trust lands and nearby communities resisting such development.