VGTs / VLTs

35% NET_REVENUE

26% NET_REVENUE (retail)

32.5% NET_REVENUE (retail)

22.5% NET_REVENUE (retail)

20% NET_REVENUE (retail)

Same regime as casino_commercial: Maryland's VLT program IS the commercial-casino slot program (6 licensed casinos only, no separate bar/truck-stop VGT category); see the casino_commercial tax_rates entries above for the facility-specific state/local VLT and table-game splits. OTHER (retail)

15% GGR (retail)

Not a state gaming tax; this is Video Lottery retailer compensation set by the Lottery Commission under ORS 461.310. Per OAR 177-040-0026 (effective June 28, 2020), retailers earn a tiered, declining percentage of dollars played per terminal per business day: 2.20% on the first $2,250,000 played, 1.75% on the next tier to $4,000,000, 1.50% on the next tier to $6,500,000, with additional lower tiers reported down to about 1.34% at higher volumes per a 2023 legislative summary. 2.5% of net Video Lottery receipts is separately dedicated by law to county economic development. OTHER (retail)

52% GGR (retail)

49.5% OTHER (retail)

50% OTHER (retail)

42.5% GGR (retail)

13% NET_REVENUE (retail)

6.75% GGR (retail)

26% NET_REVENUE (retail)

24.8% NET_REVENUE (retail)

No single rate: Tax Law § 1612(b)(1) has the Division/Gaming Commission retain a flat 10% of net win (total revenue wagered after prize payout) off the top for operation, administration and procurement, then pay the racino a "vendor's fee" -- confirmed against primary text -- calculated as a facility-specific percentage of that same net win: 39.5% for a vendor track in "development zone one"; in zone two, tiered by distance from a destination-resort casino or a Native American Class III facility -- 43.5% (15-50 mi from a destination-resort facility), 49% (within 15 mi of one), 51% (15-50 mi from a tribal Class III facility), 56% (within 15 mi of one), or 49% for a facility authorized under § 1617-a(a)(5); 50% at the Aqueduct racetrack facility; 45% in Nassau/Suffolk counties for a Racing Law § 502 operator; and, since 2025-06-01, 56% (including a 5-point "additional vendor fee" earmarked for non-executive/non- managerial employee healthcare, wages and headcount) for the Genesee County track within 40 miles of a Native American Class III facility. The remainder after the 10% division retention and the vendor's fee (and, at racetracks, purse-enhancement set-asides) goes to the state Lottery fund for education aid. GGR (retail)

Not a state GGR tax: racino VLTs are Ohio Lottery Commission products operated under lottery-sales-agent agreements, not a licensed-operator gaming tax. OAC 3770:2-3-08 sets each video lottery sales agent's (racino's) commission at 66.5% of video lottery terminal income, implying the Lottery Commission retains an effective ~33.5% state/lottery share (less agents' own 0.5%-of-commission problem-gambling-fund remittance). Separately, R.C. 3769.087(C) carves 9%-11% of VLT income (on a sliding scale tied to the facility's capital investment) out of the agent's commission share and directs it to the State Racing Commission for horse breeding/racing purposes, capped so total racing-directed VLT amounts do not exceed 45% of VLT income. OTHER (retail)

VLT net terminal income (NTI) at the two licensed facilities is not divided by a single stated 'state share' percentage; R.I. Gen. Laws § 42-61.2-7(a) instead lists specific statutory carve-outs from NTI (e.g., a technology-provider share of 7% outside the 2023-2043 exclusive VLT agreement period per subsection (a)(3)(i) above; fixed retailer percentages per facility, such as a historical 28.85%-minus-offset figure for one Lincoln Park-era retailer; small set-asides such as 0.19% (capped at $20M) to distressed communities), with the General Fund and State Lottery Division Fund receiving the NTI remaining after all enumerated carve-outs under § 42-61.2-7(a)(1). The current, facility-specific retailer percentages applicable to Twin River/Tiverton specifically (as opposed to the 2017-bill-text example above) were not independently confirmed in this research pass. OTHER (retail)