MISSION STATEMENT OF THE LOUISIANA GAMING CONTROL BOARD

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State of Louisiana KATHLEEN BABINEAUX BLANCO Gaming Control Board H. CHARLES GUADIN GOVERNOR CHARIMAN 9100 Bluebonnet Centre, Suite 500, Baton Rouge, LA 70809 Phone: (225) 295-8450 Fax: (225) 295-8479 i MISSION STATEMENT OF THE LOUISIANA GAMING CONTROL BOARD To regulate all gaming activities under its jurisdiction in a manner which instills public confidence and trust that gaming activities are conducted honestly and free from criminal and corruptive elements; to insure the integrity of individual gaming activities by the regulation of persons, practices, associations and activities within the gaming industry.

Transcript of MISSION STATEMENT OF THE LOUISIANA GAMING CONTROL BOARD

State of Louisiana KATHLEEN BABINEAUX BLANCO Gaming Control Board H. CHARLES GUADIN GOVERNOR CHARIMAN

9100 Bluebonnet Centre, Suite 500, Baton Rouge, LA 70809 Phone: (225) 295-8450 Fax: (225) 295-8479

i

MISSION STATEMENT OF THE

LOUISIANA GAMING CONTROL BOARD

To regulate all gaming activities under its jurisdiction in a manner which instills public confidence and trust that gaming activities are conducted honestly and free from criminal and corruptive elements; to insure the integrity of individual gaming activities by the regulation of persons, practices, associations and activities within the gaming industry.

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TABLE OF CONTENTS Louisiana Gaming Control Board Mission Statement.................................................................................i Table of Contents....................................................................................................................................... ii Chairman’s Letter .......................................................................................................................................1 Attorney General’s Gaming Division and Louisiana State Police Personnel.............................................3 Acknowledgments ......................................................................................................................................4 RIVERBOAT ............................................................................................................................................5 Riverboat Activity Summary ...............................................................................................................7 Riverboat Economic Impact Figures....................................................................................................8 DEMOGRAPHIC INFORMATION ....................................................................................................11 Riverboat Gaming Compliance Information......................................................................................12

RIVERBOAT CASINO GAMING -OTHER STATES ......................................................................15 Select Data-Other States - Riverboat Casinos, Budgetary Information.............................................17

Illinois ..........................................................................................................................................18 Indiana .........................................................................................................................................19 Iowa ............................................................................................................................................20 Mississippi ...................................................................................................................................21 Missouri .......................................................................................................................................22

VIDEO POKER ......................................................................................................................................23 Video Poker Franchise Fees by Type.................................................................................................25 Video Poker Gaming Data by Parish ................................................................................................26 Video Poker Gaming Data by Classification ....................................................................................28 Distribution of Video Poker Revenue ................................................................................................29 Cumulative Report of Video Poker Activities ...................................................................................30

Other States- Montana ................................................................................................................................32 Oregon...................................................................................................................................32 West Virginia ........................................................................................................................33 LANDBASED CASINO GAMING.......................................................................................................35 Louisiana ............................................................................................................................................36 Other States- Colorado................................................................................................................................37 Michigan ...............................................................................................................................38 Nevada ..................................................................................................................................39 New Jersey ............................................................................................................................41 South Dakota.........................................................................................................................42 LIVE RACING FACILITY PARI-MUTUEL SLOT MACHINE GAMING ..................................43 Louisiana ............................................................................................................................................44 Other States- Delaware ...............................................................................................................................46 Iowa ……………………………………………………………………………………… 47 Maine……………………………………………………………………………………… 47 New Mexico ……………………………………………………………………………… 48 New York ………………………………………………………………………………… 48 Rhode Island .........................................................................................................................49 West Virginia ........................................................................................................................50 INDIAN GAMING .................................................................................................................................51

Cypress Bayou-Chitimacha................................................................................................................52 Grand Casino-Coushatta ....................................................................................................................52 Paragon-Tunica Biloxi .......................................................................................................................53 Revenue from Tribal Compacts FY 2005-2006.................................................................................54

9100 Bluebonnet Centre, Suite 500, Baton Rouge, LA 70809 Phone: (225) 295-8450 Fax: (225) 295-8479

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State of Louisiana KATHLEEN BABINEAUX BLANCO Gaming Control Board H. CHARLES GAUDIN GOVERNOR CHARIMAN Mr. President, Mr. Speaker and Members of the Louisiana Legislature

In accordance with La. R.S. 27:15(B)(9)(b), the Louisiana Gaming Control Board submits its tenth annual report. These statistics reflect the status of gaming as it existed on June 30, 2006. The revenue from all sources is detailed with comparison to other states with similar forms of gaming. The report also details economic data in terms of employment, purchasing and local assistance.

Riverboat gaming was the dominant area of gaming activity. Total adjusted gross revenue

for fiscal year 2005-06 was $1,835,928,931, with $394,478,764 in fees to the state. This was an increase from 2004-05 of $59,283,847 in fees to the state.

The Shreveport – Bossier area continued to be the strongest market in the state. Adjusted

gross revenue for fiscal year 2005-06 was $727,260,569, an increase of slightly over $10 million dollars from fiscal year 2005-06. This is largely due to the increase in population immediately following Hurricane Katrina. Prior to the hurricane, there had been a steady decline in this area, which is largely dependent on the Dallas - Forth Worth market, due to Indian Casinos in Oklahoma. This region provides nearly half of all riverboat revenue to the state. Isle of Capri-Bossier City sold its ownership interest to Legend’s Gaming and is doing business as DiamondJacks Casino & Resort.

The Lake Charles riverboat market reflected an increase in adjusted gross revenue for fiscal year 2005-2006 of $116,034,517. L’auberge du Lac, the number one revenue producing riverboat casino in the state, has significantly impacted the Lake Charles casino market. Harrah’s Entertainment sold its ownership interests in its Lake Charles casinos to Pinnacle Entertainment, Inc. Sugarcane Bay, formerly, Harrah’s Pride, is in development and will be relocated next to L’auberge du Lac. Pinnacle has requested to relocate the berth site of PNK (Baton Rouge) formerly Harrah’s Star, from Lake Charles to Baton Rouge.

Adjusted gross revenue in 2005-06 rose by $74,001,664 in the Baton Rouge market due to the population increase following Hurricane Katrina.

The New Orleans market also had an increase in adjusted gross revenue of $59,495,862 for

fiscal year 2005-06. This is due in large part to the influx of workers rebuilding in the area. Amelia Belle Casino, formerly the Belle of Orleans (Bally’s), was granted a change of berth to St. Mary

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Parish and is anticipated to open in late spring.

The landbased casino in New Orleans reopened on February 16, 2006, after being closed

nearly six months due to Hurricane Katrina. Gross gaming revenue for FY 2005-06 decreased $140,823,072 from fiscal year 2004-05, with a decrease in fees paid to the state of $10,357,244. In addition, construction was completed and Harrah’s opened its hotel in September, 2006.

Slot machines are in operation at three of the four licensed racing facilities. Delta Downs,

Harrah’s Louisiana Downs and Evangeline Downs combined contributed $53,030,967 in state fees during fiscal year 2005-06. Churchill Downs Louisiana Horseracing Company in New Orleans will be petitioning the Gaming Control Board to open a temporary facility while construction begins on the permanent site.

Video poker produced an 18 percent increase in franchise fees paid to the state in fiscal year

2005-06 compared to fiscal year 2004-05. The number of locations of bars, restaurants and hotels decreased as a result of the hurricanes, but off-track betting stations and truckstops remained nearly the same. There were a total of 13,571 video gaming devices in play at 2,276 establishments.

This report contains limited statistical information on one of the three Indian-owned casinos. The tribes are neither required to pay any fee directly to the State nor are they required to provide the Gaming Control Board with any financial figures. All of the tribes make contributions to local governments in their respective locations. The Board does wish to acknowledge the Chitimacha Tribe for its continued cooperation in voluntarily providing the information shown in this and previous reports.

In summary, the landbased casino closed for nearly six months, three riverboat casinos

remain closed, and there were 475 fewer video poker establishments during fiscal year 2005-06 than in 2004-05. Despite all of this, the gaming industry not only recovered from Hurricanes Katrina and Rita, but produced increases in franchise fees and taxes to the state during fiscal year 2005-06 totaling $85,107,696.

Respectfully submitted:

H. Charles Gaudin, Chairman Robert M. Fleming, Vice-Chairman James G. Boyer, Secretary/Treasurer William D. Lastrapes Claude Mercer Marcia D. Morgan Rupert R. Richardson M.J. “Kelly” Simoneaux Colonel Henry Whitehorn Secretary Cynthia Bridges

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

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ATTORNEY GENERAL’S GAMING DIVISION Charles C. Foti, Jr., Attorney General Kerry Kissel, Director Leonce Gautreaux, Deputy Director Tom Warner, Senior Counsel L. Rand Dennis, Senior Counsel Section Chiefs Deborah McCrocklin, Licensing, Compliance and Corporate Rand Dennis, Litigation and Adjudication Tom Warner, General Gaming

LOUISIANA STATE POLICE GAMING ENFORCEMENT DIVISION Colonel Henry Whitehorn, Superintendent Lt. Colonel Dane Morgan, Deputy Superintendent, Investigations Major Genny May, Commander, Gaming Enforcement Division Captain Michael Noel, Gaming Licensing Section Captain Joseph Lentini, Gaming Enforcement Section Susan Demouy, Director, Gaming Enforcement Audit Section Lt. Rhett Trahan, Gaming Enforcement Section (Presently Vacant), Gaming Enforcement Section, Executive Officer/Administration/Operations Lt. Jesse Perry, Gaming Enforcement Section, Indian Lt. Leland Falcon, Gaming Licensing Section

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

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ACKNOWLEDGMENTS The Board wishes to acknowledge those who made special contributions to the preparation of this report: Department of Justice, Office of the Attorney General, Gaming Division Ann B. Dugas, Paralegal Tom Warner, Senior Counsel James A. Smith, Assistant Attorney General, Indian Gaming Louisiana State Police Susan Demouy, Audit Director Charlotte McGarr, Audit Manager Jeff Traylor, Audit Manager Janice Adolph, Audit Supervisor Donna Jackson, Corporate Securities Audit Supervisor Robert Tucker, Jr., Accounting Specialist Supervisor Donna Stevens, Accountant III Louisiana Casino Association Vickie Duty, Executive Assistant Wade Duty, Executive Director

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$ 3

0,66

9,83

9 $

27,

749,

145

$

385,

899,

022

Loc

al f

ees

$ 1

0,88

2,03

1 $

4

,746

,591

$

6,

233,

319

$

1,8

39,7

38

$

6,5

40,3

97

$

6,13

0,62

5 $

7

5,25

6,16

1 Pr

oper

ty ta

xes

$

3,6

29,4

66

$

2,0

74,1

90

$

44

4,07

5 $

1

,401

,439

$

577

,558

$

4,

086,

400

$

20,

059,

935

Payr

oll(

incl

udes

tips

) $

69,

277,

698

$ 2

2,55

3,04

5 $

10,

081,

633

$ 2

8,69

3,87

7 $

21,

561,

157

$ 3

0,41

6,00

0 $

35

5,81

8,96

1 B

enef

its (

1)

$ 1

7,31

3,52

8 $

8

,306

,950

$

2,

968,

539

$

8,4

48,9

18

$

5,2

47,6

91

$

7,90

8,16

0 $

9

6,60

6,61

3 E

mpl

oym

ent (

F/T

) 2,

360

1,07

0 40

1 1,

122

579

1,35

1 13

,172

E

mpl

oym

ent (

ftes

) 1,

955

953

321

914

559

1,05

4 11

,920

Pr

ocur

emen

t (to

tal (

2))

$ 5

2,57

5,17

5 $

12,

001,

698

$

3,68

3,69

1 $

28,

247,

214

$ 1

1,60

1,35

9 $

20,

334,

112

$

371,

412,

504

Min

ority

$

12,

314,

000

$

2,3

93,0

68

$

1,76

4,71

8 $

2

,387

,527

$

674

,680

$

3,

583,

679

$

50,

476,

774

Wom

an

$ 1

3,38

3,82

8 $

3

,138

,938

$

2,

721,

295

$

4,8

38,5

12

$

1,7

09,0

81

$

4,78

8,97

2 $

7

8,20

6,38

1 C

apita

l inv

estm

ents

/impr

ovem

ents

05

-06

$

6,7

66,6

61

$

4,9

97,3

95

$

4,86

2,78

7 $

8

,256

,814

$

5

,821

,299

$

6,

075,

000

$

82,

912,

722

Cap

ital i

nves

tmen

ts/im

prov

emen

ts c

umul

ativ

e $

268,

090,

863

$ 19

3,44

4,91

2 $

68,

246,

094

$ 14

8,80

3,47

4 $

160,

285,

268

$261

,733

,204

$

2,09

2,22

5,73

7 C

hari

tabl

e co

ntri

butio

ns 2

005

- 20

06

$

6

35,9

07

$

89,4

36

$

1

1,11

2 $

127

,373

$

655

,535

$

59,

790

$

2

,635

,407

C

hari

tabl

e co

ntri

butio

ns c

umul

ativ

e $

7

,075

,694

$

3

,868

,514

$

576,

334

$

3,3

27,0

99

$

2,8

10,9

27

$

4,34

6,07

1 $

3

0,90

6,25

0 D

evel

opm

ent p

lans

$

20,

000,

000

$

5,5

00,0

00

$

4,77

5,00

0 $

14,

983,

000

$

2,0

00,0

00

$

5,30

0,00

0 $

12

2,07

0,26

0 A

dmis

sion

s 2,

858,

547

1,84

3,47

0 1,

969,

257

725,

767

1,25

7,01

0 2,

291,

336

26,2

69,4

99

Perc

enta

ge o

f V

isito

rs (

3)

75%

55

.52%

81

%

81%

9.

54%

71

%

58.3

%

Est

imat

e of

vis

itors

2,

143,

910

1,02

3,49

4 1,

595,

098

587,

871

119,

918

1,62

6,84

9 15

,317

,049

V

isito

rs s

pend

ing

(4)

$ 10

7,19

5,51

2 $

51,

174,

700

$ 7

9,75

4,90

8 $

29,

393,

563

$

5,9

95,9

37

$ 8

1,34

2,45

0 $

765

,852

,638

(1

) es

timat

ed, f

rom

pre

viou

s st

udie

s to

be

26%

of

payr

oll

(2)

Exc

lude

s ga

min

g eq

uipm

ent

(3

) Pe

rcen

tage

of

patr

ons

who

ori

gina

te f

rom

mor

e th

an 1

50 m

iles

or f

rom

ano

ther

sta

te

(4)

Stud

ies

indi

cate

a v

isito

r sp

ends

up

to $

150/

day

on m

eals

, lod

ging

, tra

nspo

rtat

ion

and

reta

il. F

or th

e pu

rpos

e of

this

sur

vey,

the

Cas

ino

Ass

ocia

tion

cons

erva

tivel

y

c

alcu

late

s a

visi

tor

spen

ds $

50/d

ay

(9

) Fo

rmer

Isl

e of

Cap

ri C

asin

o, p

urch

ased

by

Leg

ends

Gam

ing

July

200

6

Demographic Information

LO

UIS

IAN

A G

AM

ING

CO

NT

RO

L B

OA

RD

R

EP

OR

T T

O T

HE

LO

UIS

IAN

A S

TA

TE

LE

GIS

LA

TU

RE

20

06-2

007

12

RIV

ER

BO

AT

GA

MIN

G C

AL

EN

DA

R Y

EA

R 2

006

L

ICE

NSE

E

L

OC

AT

ION

TO

TA

L P

AY

RO

LL

Tot

al P

ayro

ll T

otal

E

mpl

oyed

* L

ouis

iana

R

esid

ents

*

M

inor

ities

*

Fe

mal

e*

Bel

le o

f O

rlea

ns, L

.L.C

. B

ally

’s C

asin

o –

New

Orl

eans

$

569

,426

12

11

5

6 C

atfi

sh Q

ueen

Par

tner

ship

in

Com

men

dam

A

rgos

y C

asin

o-B

aton

Rou

ge

17,2

98,0

95

926

935

633

511

Gra

nd P

alai

s R

iver

boat

, Inc

. Is

le o

f C

apri

-Wes

tlake

8,

231,

976

395

380

203

224

Har

rah’

s L

ake

Cha

rles

, L.L

.C. (

1)

Har

rah’

s-L

ake

Cha

rles

(1

) 22

21

9

0

Har

rah’

s St

ar P

artn

ersh

ip (1

) H

arra

h’s-

Lak

e C

harl

es

(1)

200

19

2 11

9 11

5

Hol

lyw

ood

Cas

ino

Shre

vepo

rt

Hol

lyw

ood

Cas

ino-

Shre

vepo

rt

27,9

26,0

77

1481

14

60

1011

91

2 H

orse

shoe

Ent

erta

inm

ent,

L.L

.P.

Hor

sesh

oe-B

ossi

er C

ity

42,7

93,3

47

2268

22

41

1,43

4 1,

263

Lou

isia

na C

asin

o C

ruis

es, I

nc.

Cas

ino

Rou

ge-B

aton

Rou

ge

10,6

02,2

62

797

790

500

414

Lou

isia

na R

iver

boat

Gam

ing

Part

ners

hip

Isle

of

Cap

ri-B

ossi

er C

ity

22,5

20,7

51

1143

1,

127

833

678

PNK

(B

ossi

er C

ity),

Inc

. B

oom

tow

n-B

ossi

er C

ity

29,9

05,3

53

854

842

566

517

PNK

(H

arve

y), L

.P.

Boo

mto

wn

Cas

ino-

Har

vey

18,8

04,6

87

860

850

454

495

PNK

(L

ake

Cha

rles

), L

.L.C

. L

’Aub

erge

Du

Lac

66

,220

,819

24

90

2374

11

10

1,39

0 R

ed R

iver

Ent

erta

inm

ent o

f Sh

reve

port

Pa

rtne

rshi

p in

Com

men

dam

Sa

m’s

Tow

n-Sh

reve

port

26

,382

,945

13

11

1283

92

1 72

7

St. C

harl

es G

amin

g C

ompa

ny, I

nc.

Isle

of

Cap

ri-W

estla

ke

22,9

19,0

76

1122

1,

078

581

627

Tre

asur

e C

hest

Cas

ino,

L.L

.C.

Tre

asur

e C

hest

-Ken

ner

16,7

55,5

65

692

692

325

357

TO

TA

L

$

310

,930

,379

14

,573

14

,276

8,

704

8,23

6 D

olla

r fi

gure

am

ount

s ar

e ro

unde

d to

the

near

est d

olla

r.

*

Ave

rage

s ov

er c

alen

dar

year

(1

) S

tatis

tics

wer

e no

t rep

orte

d b

ecau

se o

f pr

oper

ty c

losu

re d

ue to

Hur

rica

ne R

ita.

LO

UIS

IAN

A G

AM

ING

CO

NT

RO

L B

OA

RD

R

EP

OR

T T

O T

HE

LO

UIS

IAN

A S

TA

TE

LE

GIS

LA

TU

RE

20

06-2

007

13

RIV

ER

BO

AT

GA

MIN

G C

AL

EN

DA

R Y

EA

R 2

006

L

ICE

NSE

E

L

OC

AT

ION

TO

TA

L P

RO

CU

RE

ME

NT

Lou

isia

na O

wne

d M

inor

ities

Fe

mal

e

Bel

le o

f O

rlea

ns, L

.L.C

. B

ally

’s C

asin

o –

New

Orl

eans

$

1,

282,

030

$

7

2,32

0 $

126,

342

Cat

fish

Que

en P

artn

ersh

ip in

Com

men

dam

A

rgos

y C

asin

o-B

aton

Rou

ge

5,29

4,99

1 70

1,38

3 2,

011,

774

Gra

nd P

alai

s R

iver

boat

, Inc

. Is

le o

f C

apri

-Wes

tlake

2,

762,

652

1,68

8,35

4 1,

234,

555

Har

rah’

s L

ake

Cha

rles

, L.L

.C. (

1)

Har

rah’

s-L

ake

Cha

rles

45

7,21

3 11

,987

40

,795

Har

rah’

s St

ar P

artn

ersh

ip (1

) H

arra

h’s-

Lak

e C

harl

es

800,

325

24,9

06

97,0

44

Hol

lyw

ood

Cas

ino

Shre

vepo

rt

Hol

lyw

ood

Cas

ino-

Shre

vepo

rt

18,9

58,5

92

5,89

9,69

5 7,

156,

825

Hor

sesh

oe E

nter

tain

men

t, L

.L.P

. H

orse

shoe

-Bos

sier

City

27

,086

,779

13

,379

,354

13

,962

,336

Lou

isia

na C

asin

o C

ruis

es, I

nc.

Cas

ino

Rou

ge-B

aton

Rou

ge

8,64

9,46

0 1,

259,

818

2,63

8,76

4

Lou

isia

na R

iver

boat

Gam

ing

Part

ners

hip

Isle

of

Cap

ri-B

ossi

er C

ity

12,1

36,7

78

2,89

9,52

8 4,

171,

260

PNK

(B

ossi

er),

Inc

. B

oom

tow

n-B

ossi

er C

ity

10,5

58,2

42

2,50

4,10

5 3,

985,

055

PNK

(H

arve

y), L

.P.

Boo

mto

wn

Cas

ino-

Har

vey

24,0

83,4

72

3,67

7,22

5 4,

025,

541

PNK

(L

ake

Cha

rles

), L

.L.C

. (2)

L

’Aub

erge

Du

Lac

44

,924

,663

9,

649,

604

26,0

71,7

60

Red

Riv

er E

nter

tain

men

t of

Shre

vepo

rt

Part

ners

hip

in C

omm

enda

m

Sam

’s T

own

-Shr

evep

ort

13,0

03,4

28

3,55

3,15

3 5,

250,

729

St. C

harl

es G

amin

g C

ompa

ny, I

nc.

Isle

of

Cap

ri-W

estla

ke

25,7

68,7

89

2,38

1,03

1 6,

313,

181

Tre

asur

e C

hest

Cas

ino,

L.L

.C.

Tre

asur

e C

hest

-Ken

ner

6,83

4,46

4 62

6,27

8 2,

084,

004

TO

TA

L

$

202

,601

,878

$

48,

328,

741

$ 7

9,16

9,96

5 D

olla

r fi

gure

am

ount

s ar

e ro

unde

d to

the

near

est d

olla

r.

(1)

Fir

st a

nd s

econ

d qu

arte

r st

atis

tics

wer

e r

epor

ted;

whe

reas

, thi

rd a

nd f

ourt

h qu

arte

rs w

ere

not.

Cas

ino

gam

ing

oper

atio

ns c

ease

d af

ter

Hur

rica

ne R

ita a

nd th

e ri

verb

oat v

esse

l is

curr

ently

inop

erab

le.

Other States Riverboats

LO

UIS

IAN

A G

AM

ING

CO

NT

RO

L B

OA

RD

R

EP

OR

T T

O T

HE

LO

UIS

IAN

A S

TA

TE

LE

GIS

LA

TU

RE

20

06-2

007

17

RIV

ER

BO

AT

SE

LE

CT

DA

TA

CO

MP

AR

ISO

N -

OT

HE

R S

TA

TE

S

Il

linoi

s F

Y 2

006

Indi

ana

F

Y 2

006

Iow

a

FY

200

6 M

isso

uri

FY

200

6 M

issi

ssip

pi

FY

200

6 L

ouis

iana

F

Y 2

006

Num

ber

of V

esse

ls

10 (

only

9 in

ope

rati

on)

10

12

11

27

15 (

only

12

in o

pera

tion)

Cas

ino

Typ

e D

ocks

ide

Doc

ksid

e D

ocks

ide/

Cru

ise

Doc

ksid

e D

ocks

ide

Doc

ksid

e A

GR

$

1,87

0,39

0,79

8 $

2,4

83,5

27,4

57

$ 7

59,2

02,9

89

$ 1

,570

,296

,346

$

2,57

0,02

7,61

0 $

1,83

5,92

8,93

1

Stat

e G

amin

g T

axes

$

59

6,41

9,13

9 $

8

03,2

16,9

92∗

$ 1

46,4

39,6

74

$

336

,541

,024

$

20

0,65

3,90

1 $

39

4,47

8,76

4

Loc

al T

axes

or

Fee

s $

10

9,33

2,84

7

$

7

,592

,028

$

85,2

93,6

09

$

100,

972,

579

$

75,

256,

161

Tot

al E

mpl

oyee

s 8,

486

14,4

25

35.2

2 FT

E

10,8

78

29,5

23

13,1

72

Tot

al S

quar

e F

oota

ge

283,

810

531,

492

297,

215

699,

800

1,20

2,12

8 33

4,58

6

Tot

al A

dmis

sion

s

15,8

13,3

07

27,0

60,1

13

13,4

27,4

49

53,8

87,6

82

35,6

52,9

39

26,9

05,4

70

Tax

Rat

e an

d/or

A

dmis

sion

Cha

rges

:

Gra

duat

ed %

of

AG

R

15.%

0 t

o $

25 M

22

.5%

$

25. t

o $

50 M

27

.5%

$

50. t

o $7

5 M

32

.5%

7

5 to

$ 1

00 M

37

.5%

$10

0. to

$15

0 M

45

% $

150.

to $

200

M

50%

ove

r $

200

M

Adm

issi

on T

ax R

ates

$3

or

$4 p

er a

dmis

sion

ba

sed

on p

revi

ous

cale

ndar

yea

r ad

mis

sion

tot

al;

less

than

1M

= $

3 ov

er 1

M =

$4

Gra

duat

ed %

of

AG

R

15%

$

0 -

$25

M

20%

$2

5 -

$50

M

25%

$5

0 -

$75

M

30%

$7

5-$1

50 M

35

% o

ver

$150

M

$ 3.

00 p

er a

dmis

sion

*T

hese

fig

ures

rep

rese

nt

reve

nues

rec

eive

d by

sta

te

& lo

cal a

genc

ies

calc

ulat

ed

from

info

rmat

ion

prov

ided

.

Stat

e G

amin

g T

ax R

ate:

5

%

$

0 -

$1

M

10%

$ 1

M -

$3

M

22%

over

$3

M

20%

of

AG

R &

$

2.00

per

adm

issi

on

($1.

00 to

sta

te a

nd $

1.00

to

loca

l gov

ernm

ent.)

8% o

f A

GR

& 4

% to

lo

cal g

over

nmen

ts

Mis

siss

ippi

doe

s no

t tr

ack,

tax

or c

harg

e ad

mis

sion

fee

s. P

atro

n da

ta is

gat

here

d th

roug

h a

quar

terl

y su

rvey

.

Bal

l y’s

:G

radu

ated

% o

f A

GR

18.5

%

0

- $6

M/m

onth

20.5

%

$6

- $8

M/m

onth

21.5

%

over

$8

M/m

onth

All

othe

r lic

ense

es:

21.5

%

AG

R =

AD

JUST

ED

GR

OSS

RE

VE

NU

E

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

18

ILLINOIS GAMING BOARD Budget Officer: Kathy Spain 101 West Jefferson RIVERBOAT GAMING Springfield, Illinois 62702 Phone: (217) 524--0226 ILLINOIS DEPARTMENT OF REVENUE Budget Officer: Mark Lewis 101 West 101 West Jefferson CHARITABLE GAMES/BINGO Springfield, Illinois 62702 Phone: (217) 782-7288 The following data reflects employment and budgetary information for Riverboat Gaming, which is regulated by the Illinois Gaming Board and Charitable Bingo, which is regulated by the Illinois Department of Revenue. The data sources are the Illinois Gaming Board’s fiscal year end report and the Illinois Department of Revenue’s budget office. TOTAL OPERATING BUDGET Riverboat Gaming FY 06 $ 14.4 million Estimated FY 07 $ 18.3 million Charitable Games/Bingo FY 06 $ 0..33 million Estimated FY 07 $ 0.51 million SOURCE OF FUNDING Riverboat Gaming: The Riverboat Gaming operating budget is appropriated by the Illinois State Legislature

from the State Gaming Fund. Charitable Games/Bingo: The Charitable Gaming operating budget is allocated from a self-supporting special fund

generated by investigative and licensing fees. EXPENDITURES ON SALARIES Riverboat Gaming: The Illinois Gaming Board has a cooperative relationship with the Illinois State Police.

State Police Officers or revenue special agents are required to be stationed on-board the riverboats. Their salaries are not included below.

Total Personal Services (salaries only) - FY 06 $ 6.3 million Estimated FY 07 $ 8.3 million Charitable Games/Bingo: Total Personal Services - FY 06 $ 0.33 million Estimated FY 07 $ 0.51 million ALLOCATION OF EMPLOYEES Riverboat Gaming – FY 06 72 Illinois State Police 50 Charitable Games/Bingo – FY 06 5 ALLOCATION BY DEPARTMENTS Riverboat Gaming: Law Enforcement 82 Administration 36 Attorneys 4 Charitable Games/Bingo Not Available

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

19

INDIANA GAMING COMMISSION Executive Director: Ernest E. Yelton South Tower, Suite 950 Controller: Kendra Nigg 115 W. Washington Street Indianapolis, Indiana 46204-3408 Phone: (317) 233-0046 The following data reflects employment, budgetary and regulatory information for the Indiana Gaming Commission. The data source is the 2006 Indiana Gaming Commission Summary of Appropriations. COMMISSION OPERATING BUDGET FY 2005 $ 2,827,009 FY 2006 $ 2 ,823,659 IGC Investigations * OPERATING BUDGET FY 2005 $ 1,313,878 FY 2006 $ 1,329,450 SOURCES OF FUNDING The Indiana Gaming Commission’s funding is appropriated from Wagering Taxes. EXPENDITURES ON SALARIES SALARIES EXPENDITURE (BUDGETED) - INDIANA GAMING COMMISSION∗ FY 2005 $ 2,111,179 FY 2006 $ 2,134,159 SALARIES EXPENDITURE (BUDGETED) – IGC Investigations* FY 2005 $ 878,750 FY 2006 $ 875,000 ALLOCATION OF EMPLOYEES Indiana Gaming Commission 31 IGC Investigations * 10 * Effective October 2005 , IGC created a new investigation section of gaming agents. This section replaced the background investigation unit operated by the Indiana State Police.

∗ Effective October 2005, IGC created a new investigation section of gaming agents. This section replaced the background investigation unit operated by the Indiana State Police.

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

20

IOWA RACING AND GAMING COMMISSION Administrator: Jack Ketterer 717 East Court Ave., Suite B Des Moines, Iowa 50309 Phone: (515) 281-7352 Fax: (515) 242-6560 The following data reflects employment and budgetary information for the Iowa Racing and Gaming Commission which regulates Riverboat Gaming and Pari-mutuel Track Racing. The data source is the Iowa Racing and Gaming Commission’s Riverboat Revenue Report. TOTAL OPERATING BUDGET Riverboat Gaming FY 06 $ 2,391,426 SOURCE OF FUNDING The Riverboat Gaming Operations budget is allocated from the State General Fund. However, riverboats must reimburse the Commission on a pro rata basis for law enforcement services of agents assigned to the facility. Regulatory fees are contributed to the Gaming General Fund to support the operation’s budget. EXPENDITURES ON SALARIES Expenditures on Salaries FY 06 $ 1,979,331 ALLOCATION OF EMPLOYEES 35.22 Full Time Equivalent Employees

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

21

MISSISSIPPI GAMING COMMISSION Budget Officer: Shelly LeGrand P.O. Box 23577 Jackson, Mississippi 39225 Staff Officer: Patsy Knowles Phone: (601) 576-3800 Executive Division Fax: (601) 576-3810 The following data reflects employment and budgetary information for the Mississippi Gaming Commission. The data source is the Mississippi Gaming Commission’s Budget Request for FY 2006. TOTAL OPERATING BUDGET FY 06 $ 8,472,699 (Appropriated) FY 07 $ 9,967,985 SOURCES OF FUNDING Mississippi gaming operations are supported by general fund appropriations and specially dedicated funds generated through enforcement, investigations and other fees. Amounts contributed to the budget from special and general funds are shown below. FY 06 State Appropriations $ 3,541,449 Charitable Gaming $ 1,212,399 Investigation/Other Fees $ 4,034,550 FY 07 (Estimated) State Appropriations $ 3,787,091 Charitable Gaming $ 1,200,000 Investigation/Other Fees $ 4,060,375 EXPENDITURES ON SALARIES The Mississippi Gaming Commission has a cooperative relationship with the Mississippi Highway Patrol. However, the Mississippi Gaming Commission performs all regulatory and law enforcement functions for casinos and bingo halls. The State Tax Commission also has authority over casinos for tax collection purposes. Total Salary Expenditure FY 06 $ 5,672,010 (Recommended) Expenditure FY 07 $ 6,973,840 ALLOCATION OF EMPLOYEES Total Number FY 06 135 ALLOCATION BY DEPARTMENT Charitable Gaming 14 Enforcement 40 Investigations 10 Others 71

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

22

MISSOURI GAMING COMMISSION Budget Officer: Alden Henrickson 3417 Knipp Drive Jefferson City, MO 65102 Phone: (573) 526-4080 The following data reflects employment and budgetary information for the Missouri Gaming Commission which regulates Charitable Bingo and Riverboat Gaming. The data source is the Missouri Gaming Commission’s Annual Report. TOTAL OPERATING BUDGET FY 2006 Total Personal Services including fringe benefits $ 15,210,280 Expense and Equipment $ 31,725 Total Expended $ 16,729,227 Full Time Equivalent Employees 200.17 FY 2007 Budget Personal Services including fringe benefits $ 20,785,075 Expense and Equipment $ 3,757 Total Budgeted $ 25,356,084 Full Time Equivalent Employees 229 SOURCE OF FUNDING Riverboat and Charitable Gaming operating funds are allocated through the state gaming commission fund upon recommendation of the Governor and approval of the Legislature. Funding sources for the Missouri Gaming Commission fund include licensing, admission, and other fees and reimbursable costs. EXPENDITURES ON SALARIES The Missouri Gaming Commission is assigned to the Missouri Department of Public Safety for budget purposes only. The Gaming Commission has a signed Memorandum of Understanding (MOU) with the Highway Patrol whose officers provide enforcement and regulatory services. The officers’ salaries are paid by the Commission. Total Personal Services FY 06 $ 14,116,740 Recommended FY 07 $ 15,210,280 ALLOCATION OF EMPLOYEES Total Number FY 06 229

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LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

28

VIDEO GAMING DATA BY CLASSIFICATION FY 2005 - 2006

Video gaming devices are classified into five (5) different types according to the establishment in which the devices are located. The amount of the franchise fee is based on a percentage of net gaming proceeds according to the following table:

Franchise

Type Description Fee % 1 Bars and Lounges 26.0% 2 Restaurants 26.0% 3 Hotels/Motels 26.0% 4 Racetracks & OTB’s 22.5% 5 Truck Stops 32.5%

Dollar amounts below represent the entire fiscal year and the number of devices and establishments as of June 30, 2006.

TYPE

NET GAMING PROCEEDS

FRANCHISE FEES

DEVICES

ESTABLISHMENTS

1 $ 150,961,529 $ 39,250,169 3,844 1,232

2 90,201,273 23,452,446 2,647 863

3 3,053,234 793,845 102 17

4 25,910,478 5,829,865 750 9

5 411,531,934 133,736,096 6,228 155

TOTAL $ 681,658,448 $ 203,062,421 13,571 2,276 Figures are rounded to the nearest whole dollar amount. Source: LOUISIANA STATE POLICE (Video Gaming Division)

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

29

DISTRIBUTION OF VIDEO POKER REVENUE

FY 2005 - 2006

RECEIPTS

Franchise Fees

$ 203,062,421

Other Fees and Penalties TOTAL COLLECTED

11 ,022,428

$ 214,084,849

EXPENDITURES District Attorneys & Asst. District Attorneys $ 5,400,000

Local Governments 44,994,326

Horsemen’s Purse Supplemental Fund

3,407,143

Louisiana State Police Budget 5,794,893

Attorney General Budget 1,443,423

Management and Finance Budget 1,779,471

Compulsive and Problem Gaming Fund 500,000

TOTAL EXPENDITURES $ 63,319,256

Amount Transferred to General Fund Per Act 67/XO KBB 2005-82

2,150,000

Fees Less Expenditures 148,615,593 Amount Transferred to Current Year Per Act 16 of 2005 Regular Session 2,862,500 TRANSFERRED TO GENERAL FUND Figures are rounded to the nearest whole dollar amount.

$ 151,478,093

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$

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$

3

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$

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$

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$

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$

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0 $

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$

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get –

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Tot

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125,

933,

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4,42

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151,

478,

093

$ 1

,612

,997

,482

LOUISIANA GAMING CONTROL BOARD REPORT TO THE LOUISIANA STATE LEGISLATURE 2006-2007

32

OTHER STATES MONTANA Montana Department of Justice Gambling Control Division 2550 Prospect Avenue P. O. Box 201424 Helena, Montana 59620 Phone: (406) 444-1971 Fax: (406) 444-9157 Montana has had video poker since 1985. In 1987 the legislature imposed a 15% tax on video gambling machines.

FY 2006 Montana Video Lottery Revenue Total Annual Gross Income $ 378,827,999 Video Gambling Tax Collected $ 56,912,391 Average Annual Gross Income Per Machine $ 20,566 Total Establishments at end of FY 2006 908 Average Number of Machines Reporting 18,420

OREGON Oregon State Lottery Commission 500 Airport Road SE Salem, Oregon 97301 Phone: (503) 540-1000 Fax: (503) 541-1068 Oregon began operating video lottery terminals in 1992, now capable of line games (including slot machines) as well as video poker. Oregon law permits bars and taverns to have up to six video lottery terminals. Racetracks are allowed to have no more than ten machines. According to figures from the Oregon Lottery, during fiscal year 2006, the VLTs had an approximate return of 93.30%. At the end of calendar year 2006, 2173 retailers (alcohol permitted entities) operated a total of 11,376 VLTs.

FY 2006 Oregon Video Lottery Revenue Sales $ 10,928,760,793 Other Distributable Income 7,324,994 Total Distributable Revenue $ 10,936,085,787

Distribution of Revenue

Revenue Returned to the Public Prizes

$ 10,195,900,424

Transfers Paid/Due to Economic Development Department 462,084,611 Total Revenue Returned to the Public $ 10,657,985,035 Administrative Expenses 235,786,192 Retained for Contingency Reserve 42,314,560 Total Revenue Distribution $ 10,936,085,787