Verticals / Commercial casinos
Commercial casinos
Commercial casino gambling is legal and live in 25 states, as of Oct 11, 2026. 2 states allow it in a limited form.
Land-based commercial casinos (incl. racinos).
LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
By state
| State | Status | Launched | Model | Current tax | Details |
|---|---|---|---|---|---|
| Arkansas | Live | Apr 1, 2019 | Competitive | 13% NET_REVENUE (total) $0–$150M 20% NET_REVENUE (total) $150M–∞ | Amendment 100 authorized up to four casino licenses: Oaklawn (Hot Springs) and Southland (West Memphis), both prior "electronic games of skill" racing venues that converted to full casinos (Southland effective April 1, 2019, offering blackjack, craps, and sports wagering), plus new licenses for Jefferson County (Saracen Casino Resort, Pine Bluff) and Pope County. The Pope County license was awarded to Cherokee Nation Entertainment in 2019 but was tied up in litigation for years and ultimately eliminated by voters in 2024 (see Amendment 104/Issue 2 under legal_events); as of this research only three Arkansas casinos (Oaklawn, Southland, Saracen) are operating. |
| Colorado | Live | Oct 1, 1991 | Competitive | 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 (total) $4.0M–$15.0M | Constitutional 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. |
| Delaware | Live | Dec 29, 1995 | Monopoly State | 15.5% GGR (retail) 42.5% GGR (retail) | 3 racino casinos, all run under the Lottery as video-lottery agents, not independently licensed commercial casinos. Table games legalized January 2010. |
| Illinois | Live | Sep 1, 1991 | Competitive | Chicago casino only: graduated state-share rates from 12% (receipts to $25M) rising to a top state-share bracket above $225M, paid in addition to a separate City of Chicago share (10.5% rising with the same tiers) on top of the standard riverboat schedule; see 230 ILCS 10/13(a-5)(2) for the full 7-tier state/city split. AGR (retail) 15% AGR (retail) $0–$25.0M 15% AGR (retail) $0–$25.0M 20% AGR (retail) $25.0M–∞ 22.5% AGR (retail) $25.0M–$50.0M 27.5% AGR (retail) $50.0M–$75.0M 32.5% AGR (retail) $75.0M–$100M 37.5% AGR (retail) $100M–$150M 45% AGR (retail) $150M–$200M 50% AGR (retail) $200M–∞ | 17 licensed land-based/riverboat casinos as of 2026, including the new Chicago casino (Bally's Chicago, temporary facility opened Sept. 2023, permanent facility planned 2026) and the Waukegan casino (American Place). The 2019 expansion (PA 101-31) added 6 new licenses including Chicago, Waukegan, Williamson County (Walker's Bluff), Danville, Rockford, and the south suburbs (Wind Creek Chicago Southland), plus allowed slots at the state's horse tracks (racinos). |
| Indiana | Live | Competitive | 3.5% AGR (total) 15% AGR (total) $0–$25.0M 20% AGR (total) $25.0M–$50.0M 25% AGR (total) $50.0M–$75.0M 30% AGR (total) $75.0M–$150M 35% AGR (total) $150M–∞ | 13 licensed commercial riverboat/land-based casinos and racinos regulated by the IGC (includes two racinos, Hoosier Park and Horseshoe Indianapolis, which added table games after 2019). | |
| Iowa | Live | Apr 1, 1991 | Competitive | 5% AGR (total) $0–$1.0M 10% AGR (total) $1.0M–$3.0M 22% AGR (total) $3.0M–∞ | 19 licensed facilities as of this review (excursion-boat/land casinos plus Prairie Meadows Racetrack & Casino, the sole racetrack-casino). First excursion boat (Dubuque's Casino Belle) opened April 1, 1991; loss limits/wager caps were removed in 1994; racetrack gambling games were authorized by a March 1994 law (Bluffs Run Casino opened March 15, 1995); table games at racetrack enclosures were authorized in 2004. |
| Kansas | Live | Dec 1, 2009 | Monopoly State | 22% GGR (total) | Four state-owned "lottery gaming facilities" (one per gaming zone, capped by statute until July 1, 2032): Boot Hill Casino (Dodge City), Kansas Star Casino (Mulvane), Hollywood Casino at Kansas Speedway (Kansas City), and Kansas Crossing Casino and Hotel (Pittsburg). Facilities are managed under contract by private operators but legally owned/operated by the Kansas Lottery. |
| Louisiana | Live | 1993 | Competitive | Harrah's New Orleans (land-based monopoly) pays the GREATER of 21.5% of gross gaming revenue or a contractual minimum annual payment to the Louisiana Gaming Control Board, which the Amended and Restated Casino Operating Contract (effective 2020-04-01) raised from $60 million to $65 million per year starting 2022-04-01; plus a separate $3.4 million/year payment to the State (CPI-adjusted) and a $3 million/year license payment to the LGCB starting 2022-04-01. GGR (retail) 21.5% GGR (retail) | The 1991 Legislature authorized up to 15 riverboat casinos statewide (including several in the New Orleans area); a single land-based casino monopoly for downtown New Orleans was separately authorized around 1992, with the permanent Harrah's New Orleans casino (now operated by Caesars) opening to the public October 28, 1999 after an earlier 1995 temporary casino failed in bankruptcy. A 2025-26 legislative proposal (H.B. 553) would extend the state's operating contract with Caesars for Harrah's New Orleans by 30 years; this research did not confirm final enactment. |
| Maine | Live | Jun 1, 2012 | Competitive | 46% NET_REVENUE (retail) 16% NET_REVENUE (retail) | 2 licensed facilities - Hollywood Casino Bangor (slots authorized by 2003 referendum, opened 2005 as a slots-only "racino"; table games added after a 2011 law change) and Oxford Casino (approved by 2010 statewide referendum, opened 2012). Combined 2022 net gaming revenue reported at ~$165M. |
| Maryland | Live | Sep 17, 2010 | Competitive | 64% OTHER (retail) 66% OTHER (retail) 62% OTHER (retail) 20% GGR (retail) 67% OTHER (retail) 57% OTHER (retail) | 6 licensed casinos: MGM National Harbor, Live! Casino & Hotel (Hanover), Horseshoe Casino Baltimore, Ocean Downs Casino, Hollywood Casino Perryville (first to open, Sept. 17, 2010), Rocky Gap Casino Resort. |
| Massachusetts | Live | Jun 24, 2015 | Competitive | 25% GGR (retail) 49% GGR (retail) | 3 licensed facilities - Plainridge Park Casino (Category 2 slots, opened 2015), MGM Springfield (Category 1, opened 2018), Encore Boston Harbor (Category 1, opened 2019). |
| Michigan | Live | 1999 | Competitive | 18% AGR (retail) 8.1% AGR (retail) 9.9% AGR (retail) | Voters approved Proposal E in November 1996, authorizing exactly 3 commercial casinos, all in Detroit (Greektown Casino, MotorCity Casino, MGM Grand Detroit). No other commercial casino licenses are authorized anywhere else in the state. |
| Mississippi | Live | Competitive | 4% GGR (total) $0–$50.0K 6% GGR (total) $50.0K–$134K 8% GGR (total) $134K–∞ | Licensed land-based and dockside/riverboat casinos operate along the Gulf Coast (Biloxi, Gulfport, Bay St. Louis/D'Iberville) and the Mississippi River (Tunica, Greenville, Vicksburg, Natchez), plus smaller inland counties authorized by local option; over two dozen licensed properties as of recent MGC reporting. | |
| Missouri | Live | May 27, 1994 | Competitive | 21% AGR (retail) | 13 riverboat ("boat in a moat") casinos; first boat (Station Casino St. Charles) opened May 27, 1994. Taxed at 21% AGR; $2 per-person admission fee split $1 state / $1 home dock city or county. |
| Nebraska | Live | Jan 1, 2022 | Competitive | 20% GGR (total) | Five licensed racetrack-casino properties as of 2025: Harrah's Columbus Racing & Casino, WarHorse Casino Lincoln, WarHorse Casino Omaha, Grand Island Casino Resort, and Lake Mac Casino Resort & Racetrack (Ogallala, opened Aug. 19, 2025). First temporary casino opened in 2022; first permanent casinos opened in 2024; casino gaming expanded statewide through 2023. |
| Nevada | Live | 1931 | Competitive | 3.5% GGR (total) $0–$50.0K 4.5% GGR (total) $50.0K–$134K 6.75% GGR (total) $134K–∞ | Governor Fred Balzar signed Assembly Bill 98 on March 19, 1931, legalizing open-wheel/table gambling statewide; Nevada issues 'nonrestricted' licenses (16+ slots or any table games) and 'restricted' licenses (up to 15 slots, no other games) to bars, taverns, grocery and convenience stores. |
| New Jersey | Live | May 26, 1978 | Monopoly State | 8% GGR (retail) | Statewide 1976 referendum restricted commercial casinos to Atlantic City only (a geographic monopoly); a 2016 ballot measure to expand casinos elsewhere in NJ was rejected 77%-23%. Nine casinos currently operate, all in Atlantic City. |
| New Mexico | Live | Hybrid | 26% NET_REVENUE (retail) 24.8% NET_REVENUE (retail) | Non-tribal gaming is split between five racetrack "racinos" (Sunland Park Racetrack & Casino, Zia Park Casino Hotel & Racetrack, Ruidoso Downs/Billy the Kid Casino, SunRay Park & Casino, and the Downs at Albuquerque) and separately licensed non-racetrack "gaming operator" locations (fraternal/veterans clubs and similar), all limited by the Gaming Control Act to slot-style gaming machines; no table games at racinos. Act definitions distinguish "gaming operator," "gaming machine," and "net take"; tax and revenue- distribution rules (see tax_rates) are in 60-2E-47. | |
| New York | Live | Dec 2016 | Competitive | 30% GGR (retail) 56% GGR (retail) 25% GGR (retail) 30% GGR (retail) 10% GGR (retail) | A Nov. 5, 2013 statewide referendum amended the NY Constitution to allow up to seven commercial casinos. Four upstate casinos currently operate: del Lago Resort Casino (Tyre), Resorts World Catskills (Thompson), Rivers Casino at Mohawk Harbor (Schenectady), and Tioga Downs Casino (Nichols); upstate slots/electronic table games are taxed 30% (temporarily set for 2021-2026, renewed 2026-2031) and table games/retail sports wagering at 10%, split 80% education/property tax relief, 10% host municipality/county, 10% other counties. On Dec. 15, 2025 the Gaming Commission unanimously licensed three new downstate/NYC casinos after an independent Gaming Facility Location Board process (8 applications, entitlements due by Sept. 30, 2025): Resorts World Casino NYC (a VLT-facility conversion, Queens, proposed 56% slots/30% tables), Hard Rock Metropolitan Park (Willets Point, Queens, proposed 25% slots/10% tables), and Bally's Bronx (Ferry Point, proposed 30% slots/10% tables). NYC casino revenue funds the MTA and education aid under a hold-harmless formula. |
| Ohio | Live | May 14, 2012 | Competitive | 33% GGR (total) | Voter-approved constitutional amendment (Issue 3, 2009) authorized exactly four casino facilities, one each in Cleveland, Columbus, Cincinnati and Toledo; ORC 3772.08(A) caps the number at four. Separately, 7 racinos (racetrack + VLT facilities regulated jointly with the Lottery) operate under ORC 3770.21. |
| Pennsylvania | Live | Nov 14, 2006 | Competitive | 16% GGR (retail) 55% GGR (retail) | 17 licensed land-based casinos (6 Category 1 racetrack casinos, 5 Category 2 stand-alone, 2 Category 3 resort, 4 Category 4 mini-casinos). |
| Rhode Island | Live | Sep 1992 | Monopoly State | 15.5% OTHER (retail) | Exactly two licensed facilities, both state-run "racino" style operations via the Division of Lottery: Bally's Twin River Lincoln (VLTs since September 1992; voters approved live table games in a November 2012 referendum, which began June 2013; renamed from Twin River Casino in November 2021) and Bally's Tiverton (opened 2018, replacing Newport Grand, which Twin River had acquired in 2015). Table-game revenue at Tiverton splits 1% to the Town of Tiverton, 15.5% to the state lottery fund, and the remainder (about 83.5%) to Twin River-Tiverton; video lottery technology-provider revenue is 7% of net terminal income outside a 2023-2043 exclusive VLT agreement period. |
| South Dakota | Live | Nov 1, 1989 | Monopoly State | 9% AGR (retail) | Limited-stakes commercial casino gaming authorized only in the city of Deadwood, following the 1987 "Deadwood Experiment" preservation effort after a 1987 fire; games include blackjack, craps, keno, poker, roulette and slots. $1,000 max bet; 21+; 9% tax on adjusted gross proceeds (SDCL 42-7B-28, 28.1); $2,000/year license stamp fee per table/slot machine (SDCL 42-7B-23). |
| Virginia | Live | Jul 8, 2022 | Competitive | 18% AGR (total) $0–$200M 23% AGR (total) $200M–$400M 30% AGR (total) $400M–∞ | Authorized in 5 referendum-eligible host cities (Bristol, Danville, Norfolk, Portsmouth, Richmond) by 2020's HB4/SB36. Bristol, Danville and Portsmouth voters approved casinos in Nov. 2020 and all 3 now operate; Richmond voters rejected a casino twice (2021 and 2023). A temporary Norfolk slots hall (Boyd Gaming/Pamunkey Tribe) opened Nov. 2025 with a permanent resort planned for late 2027. Gov. Spanberger vetoed a bill (SB756) authorizing a 6th host city, Fairfax County, in April 2026. |
| West Virginia | Live | Competitive | 35% GGR (retail) 30% OTHER (retail) | 5 land-based casinos -- 4 racetrack racinos (Hollywood Casino at Charles Town Races, Mardi Gras Casino and Resort, Mountaineer Casino Racetrack and Resort, Wheeling Island Hotel-Casino-Racetrack) plus the Casino Club at the Greenbrier (limited to hotel guests). | |
| Florida | Limited | Competitive | 35% GGR (total) | Slot machines (no table games) are authorized only at licensed pari-mutuel facilities in Broward and Miami-Dade counties, approved by local referenda in 2004-2005; Florida's 2018 "Voter Control of Gambling" constitutional amendment (Art. X, § 30) now requires any further expansion of casino gambling (slots, card games generally) elsewhere in the state to go through a statewide citizen ballot initiative rather than the Legislature. | |
| Oklahoma | Limited | Hybrid | 10% GGR (retail) $0–$30.0M 15% GGR (retail) $30.0M–$40.0M 20% GGR (retail) $40.0M–$50.0M 25% GGR (retail) $50.0M–$70.0M 30% GGR (retail) $70.0M–∞ | No freestanding commercial casinos. Two racetrack "organization licensees" (Remington Park in Oklahoma City, Will Rogers Downs in Claremore) are authorized under Title 3A §§ 268-282 (enacted via State Question 712, Nov. 2, 2004) to operate the same category of electronic amusement games/electronic bingo as tribal casinos, tied to their racing licenses; they do not offer table games. | |
| Hawaii | Prohibited | No commercial casino has ever operated; Hawaii law expressly bars casino-style gambling, including aboard ships within state waters (cruise ships reportedly open casinos only once in international waters). | |||
| Idaho | Prohibited | No commercial casino has ever operated; slot-machine possession is unlawful outside the tribal exception. | |||
| South Carolina | Prohibited | No land-based commercial casinos or racinos. Gambling machines and banked table games are criminalized under §§16-19-40, 16-19-50 and 12-21-2710. "Cruise to nowhere" vessels based in Little River (Horry County) legally offer slot machines once they clear roughly three miles into federal waters, under the federal Johnson Act and a Horry County per-passenger surcharge ordinance ($15/passenger as of 2025, rising to $18 in 2030); this is a maritime carve-out, not onshore commercial casino gaming. | |||
| Utah | Prohibited | No commercial casino has ever operated in Utah; permitting gambling on owned/controlled property is itself a crime. | |||
| Alabama | Not authorized | No state-licensed commercial casinos exist. Former dog tracks (VictoryLand, Greenetrack, Birmingham Race Course, Mobile Greyhound Park) ran "electronic bingo" machines under local constitutional bingo amendments; the Alabama Supreme Court held in 2016 that those machines are not the bingo those amendments authorize, and the halls were raided/closed. Comprehensive bills (e.g., 2024 HB 151/152) would authorize up to 7 licensed commercial casinos but have not passed. | |||
| Alaska | Not authorized | No commercial-casino license category exists. | |||
| Arizona | Not authorized | No freestanding non-tribal commercial casinos are authorized in Arizona; land-based Class III casino gaming is tribal-only. | |||
| California | Not authorized | The California Constitution reserves Nevada/New Jersey-style casino gaming (slot machines, banked table games) to tribal land under compacts; no commercial (non-tribal) casino license category exists. | |||
| Connecticut | Not authorized | Connecticut has no commercial (non-tribal) casino license category; all casino gaming is confined to the two tribal facilities under their compacts, and a planned third tribal casino (Tribal Winds, East Windsor) was scrapped in 2022. | |||
| District of Columbia | Not authorized | DC has no commercial casino licensing framework; land-based casino gaming is barred by the general gaming-table/gambling-device prohibition. | |||
| Georgia | Not authorized | No commercial casino licensing statute exists; operating or sharing in the earnings of a gambling place is a felony under O.C.G.A. 16-12-22. | |||
| Kentucky | Not authorized | Kentucky has no commercial land-based casino statute. | |||
| Minnesota | Not authorized | Minnesota has no commercial (non-tribal) casinos; the two "card clubs" (Canterbury Park, Running Aces) offer only unbanked card games, not slots or banked table games. | |||
| Montana | Not authorized | No commercial-casino license category exists; non-tribal gaming is limited to video gambling machines and live card tables at licensed liquor-serving premises (bars/"casinos" in local parlance are VGM/card-table locations, not full casinos). | |||
| New Hampshire | Not authorized | New Hampshire has no commercial casino licensing category. "Casino"-branded venues (e.g. The Brook, Chasers) are licensed as charitable-gaming facilities/game operator employers under RSA 287-D, not as commercial casinos. | |||
| North Carolina | Not authorized | North Carolina has no commercial (non-tribal) casino statute; all land-based casino gaming is tribal. | |||
| North Dakota | Not authorized | North Dakota has no commercial (non-tribal) casinos. | |||
| Oregon | Not authorized | Oregon's constitution restricts casino-style gaming to the state Lottery's own games (including VLTs) and tribal land; there is no commercial (non-tribal, non-Lottery) casino license category. | |||
| Tennessee | Not authorized | Tennessee is not among the states with commercial casinos; no statute authorizes land-based casino gaming. | |||
| Texas | Not authorized | Texas has no licensed commercial casinos. HJR 137/SJR 82 (destination resort casinos) failed to advance in 2025. | |||
| Vermont | Not authorized | Vermont has no commercial casino licensing statute; 13 V.S.A. §§2133-2139 criminalize keeping a gaming house or gambling instruments. | |||
| Washington | Not authorized | Non-tribal commercial casinos are not authorized; Class III gaming (slots, banked table games) is exclusive to compacted tribes. | |||
| Wisconsin | Not authorized | Wisconsin has no commercial (non-tribal) casinos; all Class III gaming is tribal. | |||
| Wyoming | Not authorized | No commercial-casino license category exists in Wyoming law. |