Commercial Casinos Energy Policy Act Tax Opportunity

Commercial Casinos Energy Policy Act Tax Opportunity

 

The Casino Environment

Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a

เรื่องแปลกทุกอย่าง creeching halt and casino operators are now focused on existing facility cost reduction.

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

Occupancy Rooms

For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

Back of the House Spaces

Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes

Ball Rooms, Banquet Rooms and Restaurants

These areas of casinos have historically used designer type lighting that is energy inefficient and often very expensive to maintain and replace. In particular, replacing bulbs and lamps in high ceilings is very costly since expensive mobile hydraulic platform equipment must be rented or purchased to handle the replacements. New lighting products and, in particular, light emitting diode (LED) products, use a fraction of the energy and have a much longer useful life and are now being substituted. The combination of large energy cost reduction, operating cost reductions, utility rebates and EPAct tax deductions can greatly improve the economic payback from these more costly lighting upgrades.

Parking Garages

Many casinos have large adjoining parking garages that can save substantial energy costs and generate large tax deductions by upgrading to energy efficient fixtures. In Notice 2008-40 issued March 7th, 2008, the IRS announced that parking garages are a property class that is specifically entitled to use the EPAct tax deductions. Also, parking garages are excluded from the tax bi-level switching requirement. Please see the September, 2008 International Parking Institute article devoted to parking garages EPAct lighting deduction tax opportunities.5

 

Net Casino – 5 Things You Need To Know Before You Start Playing

Net Casino – 5 Things You Need To Know Before You Start Playing

 

Gambling is a great deal of fun and most people are tempted to try their luck at it. A net casino is also a very entertaining place to spend time especially since you can visit it at any time of the day you want. As a matter of fact, increasing numbers of people are switching  สิ่งแปลกอเมริกาเหนือ

to online casinos because they offer a lot more convenience than the real thing.

Even though a net casino can offer you a whole lot of entertainment, there are a few things that you have to know beforehand. Knowledge of these things will help you get the maximum enjoyment from your visits to these websites. These things include:

– The house will win more money than you in the end. The casino is run as a money making enterprise and the systems that manage each game are programmed to give the house higher odds of winning. Lots of people do win money on these online casinos, and so might you, but it is always a good thing to quit when you are ahead.

– Some online casinos have hidden fees as well as unfair terms and conditions. You need to read the fine print properly before you sign up to play at any internet based casino. This will save you a great deal of problems at a later date.

– Many net casino games can be played directly on your browser. In other words, you do not need to download them to your computer or smart phone. It is advisable to avoid downloading games to your computer because this can slow your machine down and can also expose it to viruses and other malware.

 

Live Dealers Make Online Casino Gambling More Exciting!   

Live Dealers Make Online Casino Gambling More Exciting!

 

One of the best reasons why online casino gambling in highly in-demand these days is because of its ability to offer a safe game play with hundreds of promos and bonuses like those being provided in land-based casinos. However, some gamblers are still looking for that gaming feel – the ambiance, the socialization, the live games – that is usually encountered in traditional casinos. And in view of this fact, the industry of online gambling has yet unleashed another feature that will surely make your casino game more heart pounding. And that is with the help of Live Dealers.

Live dealers is becoming more and more popular these days since online gamblers is demanding for a more realistic gaming. It provides players with a fulfilling experience than any common online casino can give. Live dealers somehow take you away from the typical online gambling world wherein you are just playing against a computer-based program. Although the program rules same goes like in a real gambling game, you still find yourself playing all alone. With a live dealer in your online casino site, you can feel a more ทีเด็ดบอล2คู่แน่นอน   exciting game because these live dealers play the similar roles of the dealers in a real casino. You can watch the live dealers, hear everything they’re saying, and even chat with them.

One benefit that you can get in live dealing is social interaction. Perhaps this is a factor that typical online casinos cannot provide. Having the chance to interact with the dealer will increase your chances of winnings as each dealer uses different methods. In some cases, you may be able to identify several cheats in a card game – just think that someone may leave their microphone open at the wrong time.

Unfortunately, live dealer games are not suitable for newbies or online gamblers who wanted to play casino games for free. Live dealers usually goes for money and not for practice game sessions. That is because the casino site’s owner has to pay for these dealers and they can only be used one game at a time. However, if you think you’re the player who already mastered several online casino games and you just wanted to add a little spice to your play, then you must consider to play a live dealer game. So how does a live game dealing works? Well basically, live dealing is made possible with the help of a web cam or video streaming. This concept has given a new meaning to ‘real-time online gaming’.

With the enhancement of internet technology these days, many online casinos are making sure that they provide their players with new features. Live dealer games is a platform that has been gaining constant attraction as our technology has improved very well.

 

A Few Quick Tips On How to Win At The Casino

A Few Quick Tips On How to Win At The Casino

 

You might be a novice or seasoned gambler but you need some tips and tricks to get the winning spree. It is likely for you to get a little excited but then you need to keep in mind that you have to have the right strategy.

So, if you are thinking about how to win at the casino, then you should read the following tips

You must know when to say when:

It is a well-known fact that the house enjoys 5 percent edge in roulette. That means you have a fair chance of winning in the first, second and third spin. Do not make it a habit of playing forever because if you do so, then the house ทีเด็ดบอลเต็ง 3คู่   will take all your chips always.

Make it big or lose it all:

The average slot machines are generally costlier than table games. It could go up to twice as much as what would the table cost you. In fact, you should avoid those. If at all you are in a mood to play this game, then you should concentrate on $5 bet. The chances are between 15 to 20 percent.

Don’t play Keno.

If you are trying to play Keno, then just don’t. Your chances are rare and rather horrible. At some casinos, the house might have 35 percent edge. It is rare to find a gambler who has ever matched all the 20 numbers on a 20-spot ticket. The odds of it taking place in real time would be 1 in 3,535,316,142,212,170,330.

Practice is what you need.

In the video poker, the house has only a 0.46 percent advantage while some if the versions might just get in gamblers favor. The pay table is most of the times posted right on the high and the payoff would be high. Casinos generally make profits on the video poker because most of the players simply aren’t skilled enough to get it right, so, make sure that you learn more.

Stay back from the light.

More than 90 percent of the people who get into a casino have no literary idea of the odds stacked against them. Casinos often create the games with the lousiest odds and then make them attractive by magnifying them up with flashing bright colors and lights. If you see any kind of colorful numbers, then make sure that you stay away from it.

Get a better watch:

Casinos generally want you to lose the track of the time. You are less likely to see any wall clocks on the floors. So, make sure that you keep track of the time. This might is not the best tip to how to win at a casino but an essential one.

If you are looking for tips in how to win at the casino, then you just have read the most successful tips that have worked for many, if it has worked for many, then it would definitely work for you too. So, make sure that you follow these tips and tricks while at the casino.

helps to boost site ranking and traffics within our agreed time duration. Buy high DA casino and gambling related backlinks or contextual links with RS Seo Solution.

 

Another Small Step for Womankind: One Large Step for Online Casinos

Another Small Step for Womankind: One Large Step for Online Casinos

 

It is no secret that despite the legality of online gambling in the United States, it has become the fastest growing industry on the Internet. The desire to wager online has even surpassed the virtual power of online pornography. Online gambling is a $12 billion a year industry, with about half of that amount generated within the United States, and some analysis believe this figure will double by the year 2010. To what secret does the industry owe this awesome success? It’s quite simple from a psychological point of view; individuals indulge in the thrill of spending a little to win a lot. Akin to the lottery it is the purchase of hope, as in the hope of easily taking a few dollars and turning them into a massive amount of money.

Surprisingly Internet gambling marketing campaigns have been almost exclusively geared toward men; that is until now. The majority of advertisements and banners feature scantly clad beautiful young women or round tables full of cigar smoking male poker players. The target audience for online gambling is readily accepted by the industry as the 30-40 year o กระเป๋าแบรนด์เนม  ld, college educated male. Even Playboy has its own online casino, which by definition alone is definitely targeted directly and absolutely to the male audience. Why is online gambling almost exclusively targeted toward a male audience? In two research studies one conducted by Peter D. Hart Research Associates, Inc. (2006) and one conducted by Luntz, Manlansky Strategic Research (2006) published by the American Gaming Association the percentage of male and female brick-and mortar gamblers was nearly equal with men making up 53% of the population and the other 47% consisting of women. However, men out numbered women almost three-to-one in the virtual gambling world where men comprised 68% of the populations studied leaving women to make up the remaining 32%.

This leads one to ask, where is the disconnect between the two mediums of gambling? Could it be short-sighted, over targeted advertising toward the male audience? Or, could it be that these figures are skewed by including online poker, which is traditionally a male hobby? Whatever the answer is for this phenomenon, one online casino group has finally decided to think outside the box and reach out exclusively to the online female gambling market.

Casino Partners has introduced the world’s first and only online casino created especially by women for women appropriately named Cameo Casino. In a press release in April 2006 Casino Partners stated that, “Women make up at least 50% of players in the online gaming market – a fact that had not been acknowledged in the gaming industry until now. Promotions and advertising have always been designed for the typical “Joe” and have centered around male dominated themes.” Additionally, “Cameo Casino offers more than 80 Award Winning Games, Fast Download, Fast Payouts, Huge Jackpots, and Better than Vegas odds.”

Cameo Casino boosts that, “women deserve a gaming environment of their own and Cameo Casino was designed with today’s woman in mind. It offers cutting-edge and user-friendly software, efficient pay-outs, and round-the-clock customer service, making Cameo Casino one of the premier gaming venues on the network.” Casino Partners is well-known for its top notch online casinos such as Casino Tropez, Vegas Red, Casino Del Rio, and Titan Poker just to name a few.

 

Casino Party Planning – 10 Steps to the Perfect Party

 

Casino Party Planning – 10 Steps to the Perfect Party

 

Step 1 – Establish a Budget

Casino Party Budgets range from $25. to $100. per person, depending on location, food and beverage, and décor. Food will often comprise 40% of the budget, with 40% allocated to the Casino Vendor, and the additional 20% allocated to facility rental, entertainment, prizes, and decorations. These amounts will vary depending on your organization’s preferences.

Step 2 – Vendor Selection

This first step is critical to the success of your event. You want to make sure your casino party vendor carries professional looking equipment and not just table toppers (laydowns that sit on top of a banquet table). In addition, the vendor should have at least 8 – 10 years experience and should own their equipment. Many agencies and event companies misrepresent the fact that they own their equipment, when they just subcontract to a casino rental company. Some agencies have been known to double the rental fee when they subcontract. There are many newcomers to the industry that just imitate their competitors, and don’t have the experience to run a proper event แกดเจ็ตน่าสนใจ  . Also, a qualified vendor will be able to give advice on table and prize selection. Some vendors will give a few choices in renting the equipment, such as full service (providing everything, including the dealers), limited service (providing the tables and a Pit Boss, and they would train your volunteer dealers), and table rental only.

Step 3 – Date & Time Selection

The date of your event may be determined on the facility and vendor availability. Often this step is planned months in advance, especially if it’s a popular time of the year (such as the first two weeks in December). Fundraising event planners should check the local social calendar, to see that there are no major conflicts. Most casino parties will last for about four hours, with about 3 hours of actual gambling time and the rest for food serving, cashing out at the end of the night, and prize giveaways.

Step 4 – Location Selection

The location you select should be easily accessible to your attendees. The facility should also be able to accommodate the casino tables, food and beverage, entertainment and your attendees comfortably. Some facilities, such as hotels, will not allow you to bring in outside food vendors.

Step 5 – Table Selection

The number of tables you select should be based on the number of attendees expected. Most casino planners expect 75% of guests playing at any given time. The other 25% will be either watching, eating, enjoying the entertainment, or schmoozing. Your casino vendor will be able to make a recommendation on the types of tables needed for your sized event.

Step 6 – Theme Selection

While it’s not necessary to have a theme, it does create excitement about your event.

Here are some of the most popular casino themes:

Mardi Gras Theme
Riverboat Gambler Theme
Disco Party Theme
Wild Wild West Theme
1920’s Speakeasy Theme
Caribbean Theme
Arabian Nights Theme
Camelot Party Theme
Hollywood Stars Theme
Sci-Fi Party Theme
Roman Theme
Southern Plantation Theme
Casablanca Party Theme

When you’ve decided on the theme for your casino party it’s time to get creative. Invitations, decorations, costumes, food, party favors, and entertainment should all fit the theme chosen. Even the play money handed out to guests should match the theme of your event.

Step 7 – Food/Beverage Selection

Most often, the food at casino parties is served buffet style. Some events will have a sit-down dinner, and then move to the casino party area. Space is often a consideration when planning the food and beverage selections. You need to plan for lines (sometimes long) at the buffet and bars. The bar may be either an open or a cash bar. Many events will supply one or two drink tickets to all attendees, and then have them pay for any additional drinks. Often, the casino vendor will be able to recommend a good caterer, if needed.

 

Casino Poker – Play Games For Quick Money

Casino Poker – Play Games For Quick Money

 

Are you eager to play casino games for quick money? If you are, let me tell you that casinos are an expensive form of entertainment provided that you decide to opt for playing a “real game.” There are, indeed, lots of games like Poker, Blackjack, Slots, Roulette, Craps, Baccarat, Video Poker, Caribbean Stud, War, Keno. But if you are seeking professional advice, have my suggestion and opt for casino poker. What is the specialty of casino poker? This is an interesting question and keep in mind that this game is considered as an intense and fairly intelligent game. It is also true that the majority of people (visiting casinos) prefer to play chance games than the skilled games. However, I am confident they will start play casino poker given that they become aware of the rules of the game. There is no doubt that casino poker บอร์ดเกมออนไลน์   is highly interesting.

Learn from here that there are differences as well. While in most of casino games a player is paid in the form of a payout, the reverse happens in casino poker games. In this context, the casino plays a major role and takes a commission (called rake) from the players. Bear in mind that the amount is deducted from the bets players make against each other. What do you think then? Is this tough? Don’t get demoralized since effective strategies, if implemented, can make you the winner in casino poker games. The game is beneficial for both the player and casino.

If you are interested to play casino poker in the home, playing is quite different. Beware of these but never try to imbibe any strategy or rules of the game blindly from any book that teaches the basics. Try to take help of experienced persons. Well, you can learn to a certain extent by seeing videotape of any game. Nowadays tutorial software is also available to learn the nuances of casino poker.

There are also several casinos that do offer free lessons in casino poker and you, if fortune permits, can access such a casino in your own town. These free lessons are nothing but duplications of the real game and hence, they should be taken seriously. In house instructors always provide advice and tips during these practice sessions.

Never forget that a casino poker game requires more proficiency, if compared to other casino games, as this is a game of skill. Though most of veterans and professionals play the game as it is known as time-consuming, any person provided that he/she is proficient can play the same game.

 

Understanding the House Edge at Casinos

Understanding the House Edge at Casinos

 

Many people that have never been to a casino before assume they will have to pay an admittance or entrance fee and although this is true at some casinos (but normally only for tournament entry), most casinos do not require any type of entrance fee to come into the casino and play. So, how do they make money? Off of your losses of course as well as the house edge.

What exactly is the house edge? Well, the house edge is a leverage, when taking part in gambling games that the casino has above all of the players playing. Pretty much, it is something that does pay for the casino over time; however, it is not something that would cause casino gamblers to turn away from the casino and the playing of the casino’s games as it is not that large of a leverage. For example, if you were to be playing on a 100 numbered spinning wheel and you were only able to win on 1-48 then the house  อุปกรณ์สมาร์ทโฮม  would be able to win, with a small house edge, on 49-100. See, not that big of a deal, but enough of a deal for the casino to make it work.

All casino games will have different house edges, so do not assume the above example with all casino games. Slot machine games are normally based off of percentages. For example, the slot machines are set up to payout 85 percent of the time or whatever the casino sets it at. On the Roulette wheel, it could pay out 34 of the numbers and the last three numbers would simply be the casino’s leverage – or the house edge, as we are speaking of. There are many different ways the house edge can be explained and it all depends on the game being played.

When it comes to the house edge, there are no wild cards or any type of hunches made when the odds are factored. However, at times, you will notice that there are two different sets of house edge due to the fact that many gamblers do feel hunches and what not. Therefore, there is one set of numbers for the house edge in relation to average past returns and the second for most advantageous playing.

So what can you do with the edge of the house? Is it possible to have the odds be a bit in your own favor rather than the house’s favor? Sure, especially if you train yourself well. You can improve your overall game whether you are playing Blackjack, Craps, Roulette, etc. If you can learn the tricks and trade of the game, you are likely to be able to incline the odds in your own favor.

In addition, why not take that free drink they always offer you? Alternatively, some casinos may give you free tickets to a certain event. Take them! Is there a sign-up bonus for new gamblers? Take it! What – a complimentary dinner and hotel room? Sure!

Don’t get too upset because the casinos have a edge of the house because if they did not have it, then where would you play at? You sure wouldn’t be playing in a nice newly built casino with nice tables, air conditioning, rewards or comps, showgirls, nice and friendly dealers or servers, etc. They have to make something somewhere! Then, on the other hand, for online casinos, they have to pay for advertisements, computers, employees, webhosting, etc. If we didn’t help them pay for this, we wouldn’t be able to have as much fun as we do when playing!

 

What No Deposit Casinos Really Means

What No Deposit Casinos Really Means

 

There is no doubt that there are genuine no-deposit casinos available for gamers to try their luck. Yet, when you hear the word no-deposit, you should be careful of a few things. The claims of a vast majority of such sites are not exactly what they actually claim to be. There are many instances where naïve players have fallen to the guiles of  สุดยอดกองกลาง2020

unscrupulous casino operators who advertise their sites as no-deposit casinos and then proceed to clean your pockets.

It is better to be aware of the fact that there are actually there are not any real no-deposit casinos. What it really implies is that you can be offered some sort of discounts or can get to play restricted games. Such games allow you a couple of games for free, but on the condition that you have to sign up for something else that will cost you money or in other words a deposit.

Some casinos offer limited usage of their slots to members or registered users. Sometimes they offer you just one game without any deposit when you register. You might get the impression that this is going to be a regular affair but usually it never happens. Some things are often mentioned in the terms and condition but most of us do not have the habit or the patience to go through the fine print and its long list of contents.

There are some casinos that offer time based bonus offers. They are often advertised on the websites as no-deposit casino bonus. These offers are up for grabs for a certain fixed time period. It is impossible for any professional gambling portal to offer no deposit slots and games to its members or other gamers if they are to survive in this business. If at all they do, it will be only to let you experience the thrill of playing on their site.

 

Travel RVing – Casino Camping – Making a Bet That Will Save You Big Bucks

Travel RVing – Casino Camping – Making a Bet That Will Save You Big Bucks

 

While travel RVing around the country, many RVers plan their trips to include a couple of nights of casino action while on the road to their destinations. RV casino-hopping isn’t just about throwing the dice or playing the slots–not by a long shot. Casinos everywhere are บอร์ดเกมราคาแพง

recognized for good food, great entertainment, and a myriad of non-gambling attractions.

Mention free overnight parking and the RVer’s ears perk up. Wal-Mart parking lots and truck stops are fairly well-known for free overnight parking–not always great options–but they are free. Casino parking greatly expands the list of free parking possibilities for the RVer. Most states allow Casino operations in one form or another. And to further enhance casino camping appeal –most casinos are very RV friendly.

RVers can sign up for a player’s club card at the casino player’s club desk, or, in most cases, ahead of time online at the casino’s website. Discounts on camping, spa packages, golf privileges, gaming match play and even free buffets are sometimes offered to new players.

Some folks have no interest in gambling (or gaming, as it is called these days). This shouldn’t hinder an RV traveler from utilizing the casino’s parking facilities or having a great meal in one of their restaurants.