American Gambling Markets Atlas (AGMA)

States / Colorado

Colorado

More detail
  • Casinos. Colorado legalized commercial casino gaming ("limited gaming") in 1990 via constitutional amendment. It is confined to Black Hawk, Central City, and Cripple Creek.
  • Sports betting. Retail and online sports wagering was legalized by statewide referendum in November 2019 and launched in May 2020. It is taxed at 10% of net proceeds.
  • Taxes. The biggest 2025-2026 change is the accelerated phase-out of the sportsbook promotional-bet deduction (HB25-1311), ending free-bet deductions entirely by July 1, 2026. This followed voters removing a $29M sports-betting tax-revenue cap via Proposition JJ in November 2024.
  • Tribal gaming. Two southwestern tribes (Southern Ute, Ute Mountain Ute) operate Class III casinos under compacts outside the commercial tax and revenue regime.
  • Online casinos. Online casino gaming (igaming) and online poker remain unauthorized.

Reviewed Oct 10, 2026 · 52 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
VerticalStatusLaunchedModelDetails
Sports (online)LiveMay 1, 2020CompetitiveStatewide online/mobile wagering; master licenses held by limited-gaming casinos, which may each operate multiple online "skins." No numerical skin cap in statute but each operator needs a casino master license partnership.
C.R.S. § 44-30-1501 et seq.; C.R.S. § 44-30-1508
[1],[2]
Sports (retail)LiveMay 1, 2020CompetitiveRetail sportsbooks limited to licensed limited-gaming casinos in Black Hawk, Central City, and Cripple Creek.
C.R.S. § 44-30-1501 et seq.; C.R.S. § 44-30-1508
[1],[2]
Online casinoNot authorizedNo statute authorizes online casino games; a Feb. 2026 poll (commissioned by an anti-iGaming advocacy group) found 80% of CO voters opposed legalizing it, and no igaming bill has advanced in the General Assembly as of early 2026.[3]
Online pokerNot authorizedNo state-licensed real-money online poker; no authorizing legislation has advanced.[4]
Commercial casinosLiveOct 1, 1991CompetitiveConstitutional Amendment 4 (1990) confined casino gaming to Black Hawk, Central City, and Cripple Creek with a $5 bet limit; Amendment 50 (2008) allowed 24-hour gaming, added craps and roulette, and raised the max single bet to $100. Expanding locations, bet limits, or game types requires another statewide constitutional vote.
Colo. Const. art. XVIII, § 9; C.R.S. § 44-30-101 et seq.
[5],[6]
Tribal casinosLiveSep 1, 1992Monopoly TribalSouthern Ute Indian Tribe (Sky Ute Casino Resort, Ignacio) and Ute Mountain Ute Tribe (Ute Mountain Casino Hotel, Towaoc) operate Class III casinos under state-tribal compacts with the same $100 bet limit as commercial casinos; tribal gaming revenue is not taxed or reported to the state. Both tribes sued the state in 2024 (D. Colo.) arguing their compacts entitle them to offer online sports betting, which the state has not permitted.[7],[8]
LotteryLiveJan 24, 1983Monopoly StateDraw games, scratch (Scratch), and multistate games; proceeds fund Great Outdoors Colorado, public school capital construction, and conservation trust fund.
C.R.S. § 44-40-101 et seq.
[9]
iLotteryNot authorizedColorado Lottery does not sell draw-game tickets or e-instants directly online to consumers; subscriptions exist but full iLottery platform is not operated.[9]
Daily fantasyLiveLegalized Jun 10, 2016CompetitiveFantasy Contests Act (HB16-1404); operators with 7,500+ Colorado users must register/license with the state; min age 18. Exact launch date not confirmed from available sources.
C.R.S. § 44-30-1601 et seq.
[10],[11]
VGTs / VLTsNot authorizedVideo gaming terminals outside licensed casinos are not authorized under the constitutional limited-gaming framework.[5]
Historical horse racingNot authorizedNo Colorado statute authorizes HHR machines; no track has installed them as of 2026.[5]
Sweepstakes casinosLimitedFollow-up research found an actual, on-record "HB1234": Colorado HB18-1234 ("Internet Sweepstakes Cafe Revise Legal Terms"), signed 2018-06-06, which amended the definitions of "gambling," "prize," and "simulated gambling device" to bring certain skill-game amusement devices within the simulated-gambling framework, subject to a de minimis prize-value threshold, and built on a 2015 law (HB15-1047, signed 2015-03-13) that made internet sweepstakes cafes illegal in Colorado. This resolves the brick-and-mortar sweepstakes-cafe question (restricted/limited since 2015, refined 2018) but is NOT the same thing as modern online dual-currency "sweepstakes casino" platforms (e.g., Chumba, LuckyLand); no Colorado-specific 2024-2026 ban or enabling action targeting those online platforms was found, and a 2026 industry roundup of state sweepstakes-casino-ban activity does not list Colorado among enacting states. The original "HB1234" reference flagged in this file's first draft could not be matched to any 2024-25 bill; it may be a trade-press mix-up with HB18-1234's number.[12],[13],[14]
Prediction marketsNot authorizedColorado sits in the Tenth Circuit (which as of this file's as_of date has issued no Kalshi preemption ruling). No Colorado statute authorizes sports-event-contract trading, and the state has not issued a cease-and-desist or brought enforcement action (unlike Nevada, Arizona, New Jersey, Ohio and others); CFTC-registered platforms (Kalshi, Robinhood, Crypto.com, Polymarket) operate in Colorado as a tolerated gray market. Colorado's AG joined a multistate AG letter asserting the CFTC lacks authority to preempt state sports-wagering law, but that is a policy position, not litigation or an enforcement action, so this is recorded as not_authorized (gray market) rather than contested. Other circuits have split: 3rd Cir. (NJ, 2026-04-06) sided with Kalshi on preemption; 6th Cir. (KalshiEX v. Orgel/ Schuler, Nos. 26-5235 & 26-3196, decided 2026-09-25) and 9th Cir. (KalshiEX v. Assad, No. 25-7516, decided 2026-08-28) sided against Kalshi.[15],[16]
Skill gamesContestedColorado exempts bona fide "games of skill" from its gambling definition; this exemption is disputed as applied to slot-style sweepstakes/skill terminals in Denver-area gaming cafes, which have been subject to police raids contested by the Colorado Skill Games Association.[17]
Card roomsNot authorizedColorado's constitution confines table games (including poker) to licensed limited-gaming casinos in the three gaming towns; standalone card rooms outside that framework are not authorized.[5]
Lottery couriersLimitedCompetitiveNo statute specifically authorizes or bans couriers. Jackpocket and Lotto.com operate by partnering with a licensed Colorado retailer (e.g., Winners Corner); a 2023 state performance audit questioned the legal basis, while a 2025 industry review lists Colorado among states that "expressly regulate" couriers within general retailer rules. Status is unsettled.[18],[19]
Pick'em fantasyLiveCompetitiveDivision of Gaming proposed 2023-24 rulemaking to more clearly define what counts as a "fantasy contest" (vs. sports betting) amid growth of pick'em-style products; oversight of DFS moved to the Division of Gaming (from DORA's Division of Professions and Occupations).
C.R.S. § 44-30-1601 et seq.; 1 CCR 207-3
[20]
Pari-mutuelLiveJul 4, 1950CompetitiveArapahoe Park (Aurora) is the state's active Thoroughbred/Quarter Horse/Arabian track; the historic Centennial Race Track (Littleton) closed in 1983.
Colorado Parimutuel Act of 1948; C.R.S. § 12-60-101 et seq.
[21]
Advance deposit wageringLiveCompetitiveAdvance deposit wagering platforms (e.g., TVG, TwinSpires) operate under Division of Racing Events licensure. Exact launch date not confirmed from available sources.[21]
Charitable gamingLiveMonopoly StateSecretary of State is the licensing authority for bingo and raffles conducted by qualified nonprofits (5+ years in existence in Colorado); $100 license/renewal fee; max progressive bingo/raffle prize $15,000, max progressive pull-tab prize $5,000. HB24-1326 (2024) restructured oversight into the Colorado Charitable Gaming Board and raised the per-citation fine cap to $250.
C.R.S. § 24-21-601 et seq.
[22],[23]
Esports bettingLimitedCompetitiveNo standalone esports-wagering statute exists, but Division of Gaming Sports Betting Rule 1 (1 CCR 207-2) lets the Division approve specific esports events for wagering under the general sports-wagering licensed-operator framework, rather than creating a dedicated esports market.[24]
Social casinoLiveFree-to-play social casino apps with no cash-value prize redemption fall outside Colorado's gambling definition (no thing of value risked for a chance at a thing of value) and are not separately licensed or banned; applying this database's national convention for pure social casino.[5]

Sports betting in Colorado: status, tax rate, sportsbooks and bills →

Tax rates

VerticalChannelRateBaseTierPromos deductibleSinceStatute
Commercial casinostotal
Temporary one-year reduced-rate structure for casinos in the $4M-$15M AGP band, adopted by the Colorado Limited Gaming Control Commission, effective 2026-07-01 through 2027-06-30. The Division of Gaming estimated this band's casinos would pay a combined ~$824,000 less in tax than under the standard tiers above, with no single casino's cut exceeding $80,000/year. The exact new per-tier percentage rates (vs. the standard 9%/11% tiers they replace within this band) could not be confirmed from the source reviewed and are not asserted here; only the confirmed aggregate/per-casino dollar impact is recorded. This is the FY2026-27 "Cripple Creek relief" structure referenced in follow-up research.
AGR$4.0M–$15.0MJul 1, 2026CLGCC commission action (rule/order); exact docket/order number not confirmed[26]
Daily fantasytotal0%
No revenue-based tax identified on fantasy-contest entry fees/revenue; operators pay flat Division of Gaming fees instead (a $350 registration fee plus a $15,000 operator license fee, per Division form DR 9616).
OTHERJun 10, 2016C.R.S. § 44-30-1601 et seq.
Page not fetched (blocked); confirmed only via a search-engine-visible excerpt of Division of Gaming form DR 9616 (rev. 06/24/24) listing these fee amounts, plus the absence of any revenue-tax provision located in Part 16 of C.R.S. Title 44, Article 30 during this research pass. Treat as provisional.
[28]
Pick'em fantasytotal0%
Same fee structure as traditional DFS (no revenue tax); pick'em-style contests are licensed under the same Fantasy Contests Act framework, now overseen by the Division of Gaming.
OTHERJun 10, 2016C.R.S. § 44-30-1601 et seq.; 1 CCR 207-3[28],[20]
Sports (online)total
Promotional-bet deduction eliminated entirely
OTHERNoJul 1, 2026HB25-1311[29]
Sports (online)total10%NET_REVENUEYesMay 1, 2020C.R.S. § 44-30-1508
Flat 10% of "net sports betting proceeds." Promotional-play (free bet) deductions from taxable proceeds were uncapped from 2020 launch, then capped by a step-down schedule: HB22-1402 set deductions to phase down over several fiscal years; HB25-1311 (signed 2025-05-15) accelerated the phase-out.
[1],[30]
Sports (retail)retail10%NET_REVENUEYesMay 1, 2020C.R.S. § 44-30-1508
C.R.S. § 44-30-1508 sets a single flat 10% tax on 'net sports betting proceeds' without a separate retail-vs-online rate; this entry mirrors the sports_online rate for the retail channel under the same statute.
[1],[30]

Historical rates

VerticalRateBasePeriodNotes
Commercial casinos · total0.25%AGRJul 1, 2024 – Jun 30, 2026Graduated tax on adjusted gross proceeds (AGP); FY2025-26 rates unchanged from FY2024-25.[27]
Commercial casinos · total2%AGRJul 1, 2024 – Jun 30, 2026[27]
Commercial casinos · total9%AGRJul 1, 2024 – Jun 30, 2026[27]
Commercial casinos · total11%AGRJul 1, 2024 – Jun 30, 2026[27]
Commercial casinos · total16%AGRJul 1, 2024 – Jun 30, 2026[27]
Commercial casinos · total20%AGRJul 1, 2024 – Jun 30, 2026Statutory ceiling is 40% of AGP; commission has never set the top tier that high.[27]
Sports (online) · totalPromo/free-bet deduction capped at 1% of monthly handle, Jan. 1 - June 30, 2026OTHERJan 1, 2026 – Jun 30, 2026[29]
Sports (online) · totalPromo/free-bet deduction capped at 2% of monthly handle, July 1, 2025 - Dec. 31, 2025OTHERJul 1, 2025 – Dec 31, 2025[29]

Rules and requirements

Casinos

Number of commercial casinos/racinos operating
33
Approximate count of licensed limited-gaming casinos across Black Hawk, Central City, and Cripple Creek; fluctuates with closures/consolidations.
[5]
Number of tribal gaming facilities
2[7]
Number of federally recognized tribes with Class III compacts
2[7]

Online casino

Number of online casino operators live as of as_of date
0[3]

Legislation

Summary of significant pending gambling legislation this session
SB131 (2026 session) proposes broader sports-betting reforms at the Division of Gaming; outcome not yet known as of this review.[4]

Lottery

Third-party lottery couriers permitted
Yes
Operates via licensed-retailer partnership model; legal basis contested by 2023 state audit.
[18]
Date lottery began sales
1983-01-24[9]
Multistate games offered (Powerball
Powerball, Mega Millions, Lucky for Life[9]

Minimum age

Minimum age to gamble in a commercial casino
21[25]
Minimum age for charitable bingo/raffles
18[22]
Minimum age to play DFS
18[11]
Minimum age to purchase lottery
18[9]
Minimum age for pari-mutuel wagering
18[21]
Minimum age to place a sports wager
21[25]
Typical minimum age at tribal casinos (per compact)
21[7]

Notes

Free-text notes that fit no other field
Any gaming tax-rate increase, and any expansion of casino locations, bet limits, or game types, requires statewide voter approval under the Colorado Constitution.[5]

Online poker

Member of the Multi-State Internet Gaming Agreement (MSIGA)
No[4]

Prediction markets

Summary of the state's action against sports event contracts (C&D
No Colorado cease-and-desist identified as of Oct. 2026 review; AG joined multistate letter disputing CFTC preemption authority over sports wagering.[15]

Skill games

Summary of skill-game legal status/litigation
Games-of-skill exemption from gambling definition disputed as applied to Denver-area sweepstakes/skill terminals; subject of police raids contested by Colorado Skill Games Association.[17]

Sports betting rules

Wagering on college sports allowed at all
Yes[24]
Wagering on in-state college teams allowed
Yes
Colorado allows betting on in-state college teams, unlike some neighboring states.
[24]
Credit cards may be used to fund accounts
No
Division of Gaming rules generally prohibit funding wagering accounts with credit cards, consistent with most states.
[24]
Esports wagering allowed
Yes
Sports betting rule (1 CCR 207-2) allows commission approval of additional event types including some esports.
[24]
New online accounts must be created in person
No
Colorado does not require in-person registration to open an online sportsbook account.
[2]
Statute requires paying leagues an integrity/royalty fee
No[2]
Online sports wagering available statewide (not tethered to premises)
Yes[1]
Operators must use official league data for some bets
No[2]

Tax revenue

Where gaming tax revenue goes (education fund
Limited-gaming casino tax funds state historic preservation (Central City/Black Hawk/Cripple Creek), community colleges, and the general fund per statutory formula; sports-betting tax (10% of net proceeds) funds the Colorado Water Plan via the Sports Betting Fund.[1]

Revenue

Tax revenueMonthly · Sports (online), Sports (retail)
Monthly3-month average
$2.0M$4.0M$6.0M202120222023202420252026Online sports tax changeOnline sports tax changeOnline sports tax changeJan 2026 $5.0M$4.6M
VerticalMeasure2026202520242023202220212020
Commercial casinosGGR$690M$574M$550M$1.1B$1.1B$976M$395M
Sports (online)GGR$121M$238M$409M$246M$342M$211M$67.0M
Sports (online)Handle$3.1B$1.4B$1.8B$422M$3.8B$3.2B$1.1B
Sports (online)Tax paid$24.3M$17.6M$27.1M$17.8M$19.1M$9.9M$2.3M
Sports (retail)GGR$119K$871K$287K$1.4M$3.6M$3.6M$2.8M
Sports (retail)Handle$14.1M$8.8M$13.0M$3.5M$37.9M$54.1M$19.1M
Sports (retail)Tax paid$62.2K$80.3K$78.0K$109K$289K$307K$275K
Commercial casinosMonthly GGR
Monthly3-month average
$50.0M$100M$150M202120222023202420252026Casinos tax changeMay 2026 $106M$104M
Sports (online)Monthly GGR
Monthly3-month average
$0$50.0M$100M202120222023202420252026Online sports tax changeOnline sports tax changeOnline sports tax changeJan 2025 $60.8M−$46.7M
Sports (retail)Monthly GGR
Monthly3-month average
$0$500K$1.0M$1.5M202120222023202420252026Mar 2021 $1.0M−$40.2K
Revenue report sources (129)

Licensed operators

OperatorBrandVerticalLicenseStatusLaunchedPartner / venue
Bally's CorporationBally's Black Hawk (East/North/West)Commercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[33]
Caesars EntertainmentGrand Z Casino HotelCommercial casinosLimited Gaming Master LicenseactiveCentral City, Colorado[33],[34]
Caesars EntertainmentZ CasinoCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[33],[34]
Caesars EntertainmentHorseshoe Black Hawk CasinoCommercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[33]
Caesars EntertainmentLady Luck Hotel & CasinoCommercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[33],[34]
Century CasinosCentury CasinoCommercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[33]
Century CasinosCentury Casino Cripple CreekCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[34]
Full House ResortsBronco Billy's CasinoCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[35],[36]
Full House ResortsBilly's CasinoCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[35],[36]
Full House ResortsChamonix Casino & HotelCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[35],[36]
G.F. Gaming CorporationEasy Street CasinoCommercial casinosLimited Gaming Master LicenseactiveCentral City, Colorado[35],[37]
G.F. Gaming CorporationThe Famous Bonanza CasinoCommercial casinosLimited Gaming Master LicenseactiveCentral City, Colorado[35],[37]
Golden NuggetGolden Nugget Cripple CreekCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[33],[34]
Monarch Casino & ResortMonarch Casino Resort SpaCommercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[33]
PENN EntertainmentAmeristar Casino Black HawkCommercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[33]
Rocky Mountain GamingColorado Grande CasinoCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[34],[38]
Rocky Mountain GamingJohnny Nolon's CasinoCommercial casinosLimited Gaming Master LicenseactiveCripple Creek, Colorado[34],[38]
Saratoga Casino HoldingsSaratoga Casino Black HawkCommercial casinosLimited Gaming Master LicenseactiveBlack Hawk, Colorado[34],[39]
Bally's CorporationBally BetSports (online)Internet Sports Betting OperatoractiveBally's Black Hawk East Casino[33]
bet365Bet365Sports (online)Internet Sports Betting OperatoractiveCentury Casino (Century Casinos, Inc.)[33]
BetMGMBetMGMSports (online)Internet Sports Betting OperatoractiveMidnight Rose Hotel and Casino[33]
Caesars EntertainmentCaesarsSports (online)Internet Sports Betting OperatoractiveHorseshoe Black Hawk Casino[33]
Circa SportsCirca SportsSports (online)Internet Sports Betting OperatoractiveRed Dolly Casino[33]
DraftKingsDraftKingsSports (online)Internet Sports Betting OperatoractiveBally's Black Hawk North Casino[33]
Fanatics Betting and GamingFanaticsSports (online)Internet Sports Betting OperatoractiveDouble Eagle Hotel & Casino[33]
FanDuelFanDuelSports (online)Internet Sports Betting OperatoractiveBally's Black Hawk West Casino[33]
Hard Rock DigitalHard Rock BetSports (online)Internet Sports Betting OperatoractiveColorado Grande Casino[33]
Monarch Casino & ResortBet MonarchSports (online)Internet Sports Betting OperatoractiveMonarch Casino Resort Spa[33]
PENN EntertainmenttheScore BetSports (online)Internet Sports Betting OperatoractiveAmeristar Casino Black Hawk[33]
Rush Street InteractiveBetRiversSports (online)Internet Sports Betting OperatoractiveJ.P. McGill's Hotel and Casino[33]
SporttradeSporttradeSports (online)Internet Sports Betting OperatoractiveEasy Street Casino[33]
Bally's CorporationBallyBetSports (retail)Retail Sports Betting OperatoractiveBally's Black Hawk West Casino[33]
Caesars EntertainmentCaesars (William Hill)Sports (retail)Retail Sports Betting OperatoractiveZ Casino[33]
Caesars EntertainmentCaesars (William Hill)Sports (retail)Retail Sports Betting OperatoractiveLady Luck Casino Black Hawk[33]
Caesars EntertainmentCaesars (William Hill)Sports (retail)Retail Sports Betting OperatoractiveHorseshoe Black Hawk Casino Hotel[33]
Caesars EntertainmentCaesars (William Hill)Sports (retail)Retail Sports Betting OperatoractiveGrand Z Casino[33]
DraftKingsDraftKingsSports (retail)Retail Sports Betting OperatoractiveBally's Black Hawk North Casino[33]
DraftKingsDraftKingsSports (retail)Retail Sports Betting OperatoractiveGolden Nugget Casino[33]
Fanatics Betting and GamingFanatics (PointsBet)Sports (retail)Retail Sports Betting OperatoractiveDouble Eagle Casino[33]
Monarch Casino & ResortMonarch Casino BlackhawkSports (retail)Retail Sports Betting OperatoractiveMonarch Casino Resort Spa[33]
PENN EntertainmentAmeristar SportsbookSports (retail)Retail Sports Betting OperatoractiveAmeristar Casino Black Hawk[33]

Enforcement

Penalties against licensed companies

DateAgainstActionAmountWhat happened
Aug 27, 2026Fanatics SportsbookFine
Sports (online)
$20,000The Limited Gaming Control Commission approved a $20,000 settlement after a Fanatics VIP team member sent promotional texts to a customer who had placed himself on Colorado's self-exclusion list, with Fanatics also agreeing to audit contacts with the self-exclusion list from January 2024 through March 2026 and retrain VIP staff. Reported in the press; no regulator document found.[40]
Nov 20, 2025BetMGM, LLCFine
Sports (online)
$50,000The Limited Gaming Control Commission approved a $50,000 settlement against BetMGM after it self-reported taking 48 prohibited college-athlete player-prop wagers, totaling $879.78 in stakes, between March 2023 and October 2024; half the fine is suspended for two years pending no further violations. Reported in the press; no regulator document found.[41]
Jul 17, 2025Crown CO Gaming, LLC, dba DraftKingsFine
Sports (online)
$40,000The Commission approved a second, separate stipulation fining DraftKings after a trader erroneously created and accepted about 80 player-performance proposition wagers (not permitted under Colorado's college-sports rules) on then-Arizona Wildcats player Caleb Love for a March 23, 2025 game; DraftKings self-reported the error. Case No. DOG25-001965. The Commission's minutes confirm the agreement; the $40,000 amount is from press reports.[42],[43]
Jul 17, 2025Crown CO Gaming, LLC, dba DraftKingsFine
Sports (online)
$50,000The Colorado Limited Gaming Control Commission approved a stipulation and agreement fining DraftKings for taking wagers on the November 15, 2024 Jake Paul v. Mike Tyson fight after the Division had told operators months earlier not to accept bets on that event, and for reporting the incident 12 days late. Case No. DOG24-004464. The Commission's minutes confirm the agreement; the $50,000 amount is from press reports.[42],[43]

Tribal gaming

Compact notices in the Federal Register
2 · first notice Aug 21, 1995, latest Mar 19, 1996

Tribal gaming revenue in the NIGC Phoenix Region

NIGC Phoenix RegionFederal fiscal years
$2.0B$4.0B$6.0BFY2019FY2021FY2023FY2025$4.2B

The National Indian Gaming Commission reports revenue only by region. This region also includes Arizona, New Mexico, Nevada. The region covers southern Nevada only.[44]

Compact notices

PublishedTribeNoticeFederal Register
Mar 19, 1996Ute Mountain Ute TribeCompact approved61 FR 11217
Aug 21, 1995Southern Ute Indian TribeCompact approved60 FR 43512

The Interior Department publishes a notice when a compact or amendment is approved or takes effect. Older compacts published before 1994 are not included.

Economy

Adults 21 and over
4.5M (2024; 6.0M residents)
Gambling taxes collected
$214M in FY2025 · 1.05% of all state taxes
Gambling jobs
6,426 in 2025 · $66,692 average annual pay
Gambling taxes collectedState fiscal years
$100M$200M$300MFY2013FY2016FY2019FY2022FY2025$214M

Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling.

Gambling jobsAnnual average
2,5005,0007,5002015201720192021202320256,426

Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.

Gambling jobs by industry, 2025

IndustryOwnershipEmployersJobsAverage pay
Gambling industriestribal and other government-owned2364$38,741
Gambling industriesprivately owned603,372$76,496
Casino hotelstribal and other government-owned1278$53,039
Casino hotelsprivately owned112,412$58,754

Taxes by fiscal year

Fiscal yearAmusement taxesPari-mutuel taxesShare of state taxes
FY2025$178M$35.8M1.05%
FY2024$177M$30.2M1.08%
FY2023$172M$25.0M1.09%
FY2022$155M$373K0.70%
FY2021$117M$306K0.61%
FY2020$89.4M$387K0.60%
FY2019$126M$508K0.80%
FY2018$125M$525K0.84%
FY2017$118M$625K0.89%
FY2016$117M$620K0.91%

Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2025 annual averages, NAICS 7132 (Gambling industries)

Timeline

  • Jul 1, 2026 · Tax Change · Sports (online)
    Sportsbook promotional-bet deduction eliminated entirely under HB25-1311[29]
  • Jul 1, 2026 · Tax Change · Commercial casinos
    Temporary one-year reduced-rate structure for $4M-$15M AGP casinos ("Cripple Creek relief") takes effect[26]
  • Jan 1, 2026 · Tax Change · Sports (online)
    Sportsbook promo-deduction cap drops to 1% of monthly handle under HB25-1311 schedule[29]
  • May 15, 2025 · Tax Change · Sports (online)
    Governor Polis signs HB25-1311, accelerating phase-out of sportsbook promotional-bet tax deductions[29]
    HB25-1311
  • Nov 5, 2024 · Ballot Measure · Sports (online)
    Voters approve Proposition JJ, removing the $29M cap on state sports-betting tax revenue[31]
  • Oct 2, 2024 · Court Ruling · Tribal casinos
    Ute Mountain Ute Tribe joins amended complaint against Colorado over online sports betting[8]
  • Jul 9, 2024 · Court Ruling · Tribal casinos
    Southern Ute Indian Tribe sues Colorado over online sports-betting access under tribal compact[32]
  • Jun 1, 2024 · Regulation Adopted · Charitable gaming
    Governor signs HB24-1326, restructuring charitable-gaming oversight into the Colorado Charitable Gaming Board[23]
    HB24-1326
  • Jan 1, 2023 · Other · Lottery couriers
    Colorado Lottery performance audit questions legality of courier services (Jackpocket, Lotto.com)[19]
  • May 1, 2020 · Launched · Sports (online)
    Retail and online sports wagering launch in Colorado[2]
  • Nov 5, 2019 · Ballot Measure · Sports (online)
    Voters approve Proposition DD, authorizing sports betting and its 10% tax[2]
  • May 20, 2019 · Legalized · Sports (retail)
    Governor Polis signs HB19-1327, authorizing sports betting contingent on a November 2019 referendum[2]
    HB19-1327
  • Jun 6, 2018 · Regulation Adopted · Sweepstakes casinos
    Gov. signs HB18-1234, revising "simulated gambling device" and "prize" definitions to cover skill-game amusement devices with a de minimis prize threshold[12]
    HB18-1234
  • Jun 10, 2016 · Legalized · Daily fantasy
    Governor Hickenlooper signs HB16-1404, the Fantasy Contests Act[10]
    HB16-1404
  • Mar 13, 2015 · Prohibited · Sweepstakes casinos
    Gov. signs HB15-1047, making internet sweepstakes cafes illegal in Colorado[13]
    HB15-1047
  • Nov 4, 2008 · Expanded · Commercial casinos
    Voters approve Amendment 50, allowing 24-hour gaming, craps/roulette, and raising max bet to $100[5]
    Colo. Const. art. XVIII, § 9(6) (as amended 2008)
  • Sep 1, 1993 · Launched · Tribal casinos
    Southern Ute Indian Tribe opens Sky Ute Casino[7]
  • Sep 1, 1992 · Launched · Tribal casinos
    Ute Mountain Ute Tribe opens Colorado's first tribal casino[7]
  • Oct 1, 1991 · Launched · Commercial casinos
    Limited gaming begins; 11 casinos open statewide[5]
  • Nov 6, 1990 · Legalized · Commercial casinos
    Voters approve Amendment 4, legalizing limited gaming in Black Hawk, Central City, and Cripple Creek[6],[5]
    Colo. Const. art. XVIII, § 9 (as added 1990)

Legislation

AI outlook · Oct 11, 2026

Colorado's 2026 session produced several enacted gaming laws: two budget bills that end or redirect limited gaming fund transfers, plus new sports betting consumer protections, a regulatory-authority bill and a lottery credit ban. The session ended May 13, and all of the tracked bills were signed by June 1. Nothing in the data shows a pending gambling bill, and online casinos remain unauthorized.

What to watch: The Legislature convenes again in January 2027. Watch the Division of Gaming's rulemaking for the SB131 deposit limits and advertising rules, and any push to expand online games or change gaming tax revenue allocations next session.

SB131EnactedMajor2026 Regular Session · Jun 1, 2026
Sports Betting Protections
  1. IntroducedFeb 25, 2026
  2. Out of committeeApr 21, 2026
  3. Passed SenateApr 28, 2026
  4. Passed HouseMay 9, 2026
  5. To governorMay 22, 2026
  6. LawJun 1, 2026
Law · Jun 1, 2026
Matt Ball (D), Byron Pelton (R), Steven Woodrow (D), Dan Woog (R) +20 cosponsorsSports (online), Sports (retail)
AI summary · Oct 11, 2026

This law limits online sports betting operators to six deposits per gaming day, bans push notifications and texts soliciting bets or deposits, and restricts advertising aimed at people under 21. It also requires annual data reporting to the Division of Gaming, and was signed June 1, 2026.

Next: Expect rulemaking and operator compliance changes ahead of the effective date, and watch for industry pushback during implementation.

Actions (18)

Section 2 of the act prohibits a person that is licensed by the Colorado limited gaming control commission (commission) to operate an internet sports betting operation (internet sports betting operator) from:Accepting more than 6 separate deposits from an individual in a gaming day; orInitiating or sending mobile device push notifications or text messages to account holders in the state soliciting bets or deposits.     Section 3:Prohibits a sports betting operation or its marketing affiliate from targeting, or creating advertising content that is clearly meant for, persons under 21 years old or from advertising on media for which the majority of the demographic audience is reasonably expected to be under 21 years old; andRequires an internet sports betting operator, on an annual basis, to provide to the division of gaming in the department of revenue (division) data and metrics related to the operator's sports betting operation for the preceding calendar year. The division must compile

Jun 1, 2026Governor: Governor Signed
May 22, 2026Senate: Signed by the President of the Senate
May 22, 2026House: Signed by the Speaker of the House
May 22, 2026Governor: Sent to the Governor
May 13, 2026Senate: Senate Considered House Amendments - Result was to Concur - Repass
May 9, 2026House: House Third Reading Passed - No Amendments
May 8, 2026House: House Third Reading Laid Over Daily - No Amendments
May 7, 2026House: House Committee on Appropriations Refer Amended to House Committee of the Whole
May 7, 2026House: House Second Reading Special Order - Passed with Amendments - Committee
May 4, 2026House: House Committee on Finance Refer Amended to Appropriations
Apr 28, 2026Senate: Senate Third Reading Passed - No Amendments
Apr 28, 2026House: Introduced In House - Assigned to Finance
Apr 27, 2026Senate: Senate Second Reading Passed with Amendments - Committee, Floor
Apr 24, 2026Senate: Senate Second Reading Laid Over to 04/27/2026 - No Amendments
Apr 23, 2026Senate: Senate Second Reading Laid Over Daily - No Amendments
Apr 21, 2026Senate: Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole
Mar 17, 2026Senate: Senate Committee on Finance Refer Amended to Appropriations
Feb 25, 2026Senate: Introduced In Senate - Assigned to Finance

Open States record

HB1368Enacted2026 Regular Session · May 29, 2026
Eliminate Limited Gaming Fund Transfer
  1. IntroducedApr 2, 2026
  2. Out of committeeApr 6, 2026
  3. Passed HouseApr 11, 2026
  4. Passed SenateApr 16, 2026
  5. To governorMay 28, 2026
  6. LawMay 29, 2026
Law · May 29, 2026
Emily Sirota (D), Rick Taggart (R), Judy Amabile (D), Jeff Bridges (D) +2 cosponsors
AI summary · Oct 11, 2026

This bill eliminates an annual $2.1 million transfer from the limited gaming fund to the innovative higher education research fund. It passed both chambers with bipartisan sponsors and was signed May 29, 2026.

Next: It is law, so no further legislative action is expected. Funds that would have gone to the research fund stay available for other gaming fund uses.

Actions (14)

The act eliminates an annual transfer of $2.1 million from the limited gaming fund to the innovative higher education research fund.(Note: This summary applies to this bill as enacted.)

May 29, 2026Governor: Governor Signed
May 28, 2026House: Signed by the Speaker of the House
May 28, 2026Senate: Signed by the President of the Senate
May 28, 2026Governor: Sent to the Governor
Apr 16, 2026Senate: Senate Third Reading Passed - No Amendments
Apr 15, 2026Senate: Senate Second Reading Special Order - Passed - No Amendments
Apr 14, 2026Senate: Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
Apr 13, 2026Senate: Introduced In Senate - Assigned to Appropriations
Apr 11, 2026House: House Third Reading Passed - No Amendments
Apr 10, 2026House: House Third Reading Laid Over Daily - No Amendments
Apr 9, 2026House: House Second Reading Special Order - Passed - No Amendments
Apr 8, 2026House: House Second Reading Special Order - Laid Over Daily - No Amendments
Apr 6, 2026House: House Committee on Appropriations Refer Unamended to House Committee of the Whole
Apr 2, 2026House: Introduced In House - Assigned to Appropriations

Open States record

HB1370Enacted2026 Regular Session · May 29, 2026
Limited Gaming Fund Transfers to Other Cash Funds
  1. IntroducedApr 2, 2026
  2. Out of committeeApr 6, 2026
  3. Passed HouseApr 11, 2026
  4. Passed SenateApr 16, 2026
  5. To governorMay 28, 2026
  6. LawMay 29, 2026
Law · May 29, 2026
Kyle Brown (D), Emily Sirota (D), Jeff Bridges (D), Barbara Kirkmeyer (R) +2 cosponsors
AI summary · Oct 11, 2026

This bill changes the limited gaming fund transfers to other cash funds, including the $15 million that had gone to the travel and tourism promotion fund each year starting with the 2025-26 fiscal year. It passed both chambers and was signed May 29, 2026.

Next: It is law. Future changes to these transfers would require a new bill, most likely tied to the 2027 budget process.

Actions (14)

Under current law, the state treasurer is required to transfer $15 million from the limited gaming fund to the Colorado travel and tourism promotion fund at the end of each state fiscal year. Beginning at the end of the 2025-26 state fiscal year, and at the end of each state fiscal year thereafter, the act reduces the amount of the transfer from the limited gaming fund to the Colorado travel and tourism promotion fund to $14 million and requires a new annual transfer of $1 million from the limited gaming fund to the museum and preservation operations account within the state historical fund.(Note: This summary applies to this bill as enacted.)

May 29, 2026Governor: Governor Signed
May 28, 2026House: Signed by the Speaker of the House
May 28, 2026Senate: Signed by the President of the Senate
May 28, 2026Governor: Sent to the Governor
Apr 16, 2026Senate: Senate Third Reading Passed - No Amendments
Apr 15, 2026Senate: Senate Second Reading Special Order - Passed - No Amendments
Apr 14, 2026Senate: Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
Apr 13, 2026Senate: Introduced In Senate - Assigned to Appropriations
Apr 11, 2026House: House Third Reading Passed - No Amendments
Apr 10, 2026House: House Third Reading Laid Over Daily - No Amendments
Apr 9, 2026House: House Second Reading Special Order - Passed - No Amendments
Apr 8, 2026House: House Second Reading Special Order - Laid Over Daily - No Amendments
Apr 6, 2026House: House Committee on Appropriations Refer Unamended to House Committee of the Whole
Apr 2, 2026House: Introduced In House - Assigned to Appropriations

Open States record

All 8 Colorado gambling bills since 2025 →

Regulators

Sources

  1. C.R.S. § 44-30-1508 - Tax on sports betting · Colorado Revised Statutes (public.law) · statute · retrieved Oct 10, 2026
    “There is hereby imposed a tax on sports betting activity, at the rate of ten percent of net sports betting proceeds.”
  2. Colorado sports betting authorization background (secondary aggregation; cross-check against HB19-1327 text) · Legal Sports Report · secondary · retrieved Oct 10, 2026
  3. Poll: 80% of Colorado Voters Oppose Legalization of iGaming · Delta Wind Online (press release) · press · retrieved Oct 10, 2026
  4. Is Poker Legal in Colorado? Casino, Home, and Online Rules · LegalClarity · secondary · retrieved Oct 10, 2026
  5. A Brief Timeline of Colorado Gaming Law · LegiSource (Colorado Office of Legislative Legal Services) · government other · retrieved Oct 10, 2026
    “Gambling had been prohibited in Colorado in the 1876 Colorado Constitution...casino-style gambling was outlawed in the state until 1990.”
  6. 1990 Nov 6 General Election - Amendment 4 (Limited Gaming) · Colorado Secretary of State · government other · retrieved Oct 10, 2026
    “AMENDMENT #4 - LIMITED GAMING SHALL THERE BE AN AMENDMENT TO THE COLORADO CONSTITUTION LEGALIZING LIMITED GAMING IN THE CITIES OF BLACK HAWK, CENTRAL, AND CRIPPLE CREEK?”
  7. Colorado Tribal Gaming - Southern Ute & Ute Mountain Ute Explainer · TribalGaming.com · secondary · retrieved Oct 10, 2026
    “the tribes have agreed to conduct limited gaming with the same $100 bet limits that other casinos in Colorado adhere to...the tribes are also not subject to taxation and are not required to report their revenues to the State.”
  8. Ute Mountain Ute Tribe joins sports betting lawsuit against Colorado · Denver Gazette · press · retrieved Oct 10, 2026
    “The Ute Mountain Ute Tribe was added to an amended complaint filed with the U.S. District Court for the District of Colorado.”
  9. Colorado Lottery - official site · Colorado Lottery · regulator page · retrieved Oct 10, 2026
  10. Colorado Fantasy Sports Law Enacted · Legal Sports Report · secondary · retrieved Oct 10, 2026
    “Governor John Hickenlooper signed the bill in June 2016, the fifth state to regulate DFS that year.”
  11. Colorado Daily Fantasy Sports · BettingUSA · secondary · retrieved Oct 10, 2026
    “state law establishes a minimum age of 18 to participate, requires fantasy sports operators to register with the Division of Gaming”
  12. HB18-1234: Internet Sweepstakes Cafe Revise Legal Terms · Colorado General Assembly · bill · retrieved Oct 10, 2026
    “amends the definitions of key terms such as "gambling", "prize", and "simulated gambling device" to include certain amusement devices”
  13. Secondary reporting referencing Colorado HB15-1047 (2015), which made internet sweepstakes cafes illegal in Colorado · LegiScan / secondary press aggregation · secondary · retrieved Oct 10, 2026
  14. Indiana Regulator Predicts 9 States Will Consider Sweeps Bans In 2026 · Sweepsy.com (industry tracker) · secondary · retrieved Oct 10, 2026
  15. Colorado Prediction Markets - Best Sites & Legal Apps in 2026 · DeFi Rate · secondary · retrieved Oct 10, 2026
    “prediction market exchanges that are registered with the United States Commodity Futures Trading Commission (CFTC) are fully legal for people in CO to trade upon”
  16. How Kalshi Has Responded To Scrutiny Differently Than Sweeps Casinos · Sweepsy · secondary · retrieved Oct 10, 2026
  17. Illegal Slots at Risk in Colorado · Global Gaming Business News · press · retrieved Oct 10, 2026
    “the so-called internet gambling parlors...would call slot machines games of skill and games of chance...also would ban awarding cash prizes.”
  18. Lottery Courier Services in the US: Latest Regulatory Developments Explained · Vixio · secondary · retrieved Oct 10, 2026
    “five states, Arkansas, Colorado, New Jersey, New York, and Oregon, now expressly regulate lottery courier services”
  19. Audit Questions Colorado Lottery Courier Services · PlayUSA · secondary · retrieved Oct 10, 2026
    “Colorado law prohibits buying lottery tickets from an unauthorized or unlicensed retailer, and since couriers aren't licensed retailers, they're on shaky legal ground.”
  20. Proposed CO DFS regs aim to clarify what counts as fantasy sports · SBC Americas · press · retrieved Oct 10, 2026
  21. Racing industry coverage referencing Arapahoe Park meet dates · Daily Racing Form (via secondary aggregation) · secondary · retrieved Oct 10, 2026
  22. Charitable Gaming in Colorado · Harbor Compliance · secondary · retrieved Oct 10, 2026
    “The secretary of state is hereby designated as the "licensing authority" of this part 6.”
  23. HB24-1326 - Bingo-Raffle Licensing Sunset Review · Colorado General Assembly · bill · retrieved Oct 10, 2026
    “the act also modifies the structure, powers, and duties of the Colorado bingo-raffle advisory board, recreated in the act as the Colorado charitable gaming board”
  24. Sports Betting Rule 1 (1 CCR 207-2) - Definitions and permitted events · Colorado Division of Gaming · regulation · retrieved Oct 10, 2026
  25. C.R.S. § 12-47.1-809 - Persons under twenty-one years of age prohibited from gaming · Justia / Colorado Revised Statutes · statute · retrieved Oct 10, 2026
    “It is unlawful for any person under twenty-one years of age to participate, play, be allowed to play, place wagers, or collect winnings...in or from any limited gaming game or slot machines.”
  26. Cripple Creek casinos to get tax relief under new structure · Denver Gazette / Gazette.com · press · retrieved Oct 10, 2026
  27. Colorado Considers Gaming Tax Increase, License Fees Rise in California · Vixio · secondary · retrieved Oct 10, 2026
    “0.25% on the first $2 million of adjusted gross proceeds (AGP), 2% for $2-5 million, 9% for $5-8 million, 11% for $8-10 million, 16% for $10-13 million, and 20% above $13 million”
  28. DR 9616 — Fantasy Contest Operator License Renewal Application · Colorado Division of Gaming · regulator page · retrieved Oct 10, 2026
  29. Colorado governor signs betting promo deductions bill into law · SBC Americas · press · retrieved Oct 10, 2026
    “the deduction proportion will now drop to 1% on Jan. 1, 2026, and it will be abolished completely as of July 1, 2026”
  30. Colorado Ending Tax Breaks For Sports Betting Promo Spend · Legal Sports Report · press · retrieved Oct 10, 2026
  31. Voters Remove Colorado Sports Betting Tax Cap · Legal Sports Report · press · retrieved Oct 10, 2026
    “Coloradans approved Proposition JJ, letting the state keep revenue above the cap”
  32. Southern Ute Indian Tribe Takes Legal Action to Receive Fair Treatment by State · Southern Ute Indian Tribe · press · retrieved Oct 10, 2026
    “The lawsuit was originally filed in July by the Southern Ute Tribe.”
  33. Online & Retail Sports Betting Operators (Colorado Division of Gaming live licensee workbook) · Colorado Division of Gaming (Department of Revenue, Specialized Business Group) · regulator page · retrieved Oct 10, 2026
    “Online Sports Betting Operators Currently Operating in Colorado: Bally Bet (Bally's Black Hawk East Casino); Bet365 (Hillside (Colorado) LLC), Century Casinos.”
  34. List of casinos in Colorado · Wikipedia · secondary · retrieved Oct 10, 2026
    “Black Hawk, Central City, and Cripple Creek are the three towns in Colorado where casino gambling is legal.”
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    “Gaming Update - a monthly newsletter of the Colorado Limited Gaming Control Commission and the Colorado Division of Gaming.”
  36. Full House Resorts press releases (Bronco Billy's, Billy's Casino, Chamonix Cripple Creek) · Full House Resorts, Inc. · press · retrieved Oct 10, 2026
  37. PlayStar partners with GF Gaming in Colorado · Gambling Insider · press · retrieved Oct 10, 2026
  38. Rocky Mountain Gaming to acquire Johnny Nolon's Casino and Colorado Grande Casino · Gaming America · press · retrieved Oct 10, 2026
  39. Saratoga Casino Holdings - Properties · Saratoga Casino Holdings · secondary · retrieved Oct 10, 2026
  40. Colorado fines Fanatics $20,000 for promos to self-excluded VIP · SBC Americas · press · retrieved Oct 11, 2026
  41. Colorado Penalizes BetMGM for Unauthorized College Player Prop Bets · World Casino Directory · press · retrieved Oct 11, 2026
    “the Colorado Limited Gaming Control Commission approved a $50,000 fine against BetMGM. Only $25,000 must be paid immediately, and the other half is suspended for two years.”
  42. Colorado Limited Gaming Control Commission Public Session Minutes, July 17, 2025 · Colorado Division of Gaming · regulator report · retrieved Oct 11, 2026
    “Vice-Chair Hyland referenced an email that was sent out on May 20, 2024, by the Colorado Division of Gaming, notifying operators that bets were not to be taken on the November 15, 2024, "Paul v. Tyson Fight."”
  43. Colorado fines DraftKings for Tyson-Paul bets and college prop · SBC Americas · press · retrieved Oct 11, 2026
  44. NIGC FY 2025 Gross Gaming Revenue Report · National Indian Gaming Commission · regulator report · retrieved Oct 11, 2026
    “FY 2025’s GGR of $46.2 billion marks the highest ever GGR for the Indian gaming industry.”
  45. SB131: Sports Betting Protections · Open States / state legislature · bill · retrieved Oct 11, 2026
  46. HB1368: Eliminate Limited Gaming Fund Transfer · Open States / state legislature · bill · retrieved Oct 11, 2026
  47. HB1370: Limited Gaming Fund Transfers to Other Cash Funds · Open States / state legislature · bill · retrieved Oct 11, 2026
  48. SB117: Permissible Methods of Selling Lottery Tickets · Open States / state legislature · bill · retrieved Oct 11, 2026
  49. SB163: Regulation of Gaming & Sports Betting · Open States / state legislature · bill · retrieved Oct 11, 2026
  50. HB1148: Protections for Youth on Social Media · Open States / state legislature · bill · retrieved Oct 11, 2026
  51. HCR1001: Charitable Gaming Constitutional Amendment · Open States / state legislature · bill · retrieved Oct 11, 2026
  52. SB25-225: Limited Gaming Fund Distribution · Open States / state legislature · bill · retrieved Oct 11, 2026