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. tupaiwin toto As a result of the economic downturn, new US commercial casino construction has come to a screeching 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

Charlies Angels Skill Stop Slot Machine Review


Uncover the mystery of the Charlies Angels Skill Stop Slot Machine and see if it is right for you at this time. Please read our detailed overview of the Charlies Angels Skill Stop Slot Machine.

Every guy has thought how great it would be to be Charlie and have their own angels; and now this dazzling group of ladies can be yours with a Charlies Angels Skill Stop Slot Machine. Remember how cool Charlie was in the 70’s with his own team of Angels? These girls were a top 10 success in the 70s and 80s and all guys were wowed by their beauty and brains.

Then a few years ago,Charlies Angels Skill Stop Slot Machine Review Articles Charlie and his girls appeared again. This time on the big screen and they wowed audiences again. Well, now you can be the man with the plan and have the lovely trio cheering you on to a winning jackpot run. This is one of those Casino Slot Machines that even ladies will love to play, because they know these Angels really rock. The reels on the machine have cherries, red and blue 7s, bells and of course the famous Charlie’s Angels Logos to entice players over for a spin.

You may not hear your Charlies Angels Skill Stop Machine saying, “Hello, Charlie.” �but it’s almost as good as having the girls there in person. These Slot Machines For Sale come with spectacular logos of the awesome threesome to keep you company while your luck and skill are tested. You will find the vibrant colors of this gaming device attract immediate attention, as do the silhouettes of the Angels.

The Charlies Angels Skill Stop Machine is authentic and rare and sells out quickly when you find one offered. The condition is just like new because Pachislo Slot Machines really only stay in use for a limited time in Japan before they are sent to new homes. Just like the Angels, these gaming devices present class, elegant looks and thrilling excitement all rolled into one fantastic adventure.

Lights, and electronic sounds keep the fun rolling while you play and when the Big One is hit, you get the full Las Vegas treatment on screen. For 5-8 minutes, the flashing of the lights and the winning sounds of ringing bells reward you with your own unbelievable Strategies to Slot Machines show. keluaran singapore prize There’s an LED screen so you can watch the movie that comes up. This screen is a unique feature of the Charlies Angels Skill Stop Slot Machine.

These Pachislo Slot Machines differ from the regular slots because they have buttons under each window. These buttons allow the player to stop the reels one at a time. This gives players the opportunity to win due to their level of skill rather than leaving it all up to Lady Luck. The reels spin fast, but skilled and well-coordinated players can beat the system.. or can they? You and your friends can pit your coordination and talent against each other or just go head to head with the lovely ladies. You will find the Angels are ready to battle any time of day or night. If you want to learn How to Win on Slot Machines, this is the right machine to start with.

A Charlies Angels Skill Stop Slot Machine can brighten any game room and the excitement and challenge of playing will quickly make it a big hit with a crowd. You can set it for credit or non-credit mode and adjust the play to 1 of 6 programmed skill levels. Get set for a new adventure and challenge with every play and don’t forget to phone your Angels if you need them since the company offers Toll Free Support.

Casino Slots Games


It has now become a trend to play slot machine games online. Gamblers are playing slot machine games online regularly.

8 Ball – This is a classic 3 reel with single payline format. It has only 1 symbol – pool balls. All the balls have different numbers. In the game, the prize amount of the jackpot gets higher too when the ball numbers go higher. The highest prize is 2,000 times the bet line. In order to win, one needs to hit the pay line with 3 same ball numbers. No blanks are there on the reels, so every time it hits 3 balls. 8 Ball offers a max bet of 2 coins and offers a range of different denominations. The smallest one is 25 cents. So the biggest profitable part is that one can play with the max bet for just 50 cents.

The 8 Ball game offers a top prize of 2,000 coins with the max bet. This can be won by hitting the payline with three 8 Balls. If played with single coin, 1000 coins are given. Following the jackpot, it drops to 200 coins as the next pay prize. The prize amount then drops by 160 coins following 140 coins. This game is available online at the Playtech casinos. Also, if played with the highest coin size, one can win an amount of $20,000.

Alien Alert – Alien Alert is available online in two formats. First option is that one can play the game with a close up view and with the second option the game can be played with a distance view that shows the whole slot machine. Alien alert is a classic game that comes with 3 reels and 1 single pay line. slot This game has an outer space theme. The game displays aliens, satellites & other things like space ships. This game can be played with a range of denominations. The max bet is 3 coins. The lowest bet is nickel and goes up to five dollars as the highest. On interesting things is that player can change the size of the coins without exiting the game. The game features 8 winning combinations starting at 15 coins on a pay line with any 3 aliens. The highest is 4000 coins if one hits the hands of 3 aliens on the payline. The game has no wild symbol. Alien Alert pays 600 coins with max bet as the next highest payout. This game can be played online on casinos like Golden Palace, Bet 365 and Bet Fred.

Exciting Online Casino Games


Casino games are getting quite common and most of the times you find most of them in all most all casinos. But who would not want to try new ones?

There are many online casino games out there that are quite common,Exciting Online Casino Games Articles you probably have seen most of them here and there and while tradition is a good thing, who wouldn’t want to try out some cool new stuff now and then?First of all, being European, I have only been to casinos that featured the European Roulette. Plain and simple, does the job. But if you feel like taking a chance, why don’t you have a go at an American Roulette table. Many online casinos have both versions. The American Roulette features two Zero fields: 0 and 00, offering more betting possibilities – and more excitement! Also the numbers are arranged in a different order around the wheel. This gives users an excellent chance to try and test new roulette methods.Now let’s take a look at some Video Poker machines. They are simply great for beginners, giving hints at what cards to hold or discard. These too come in many variations. For example, the 25X Deuce Wild is a classic style Video Poker game where the four two’s (deuces) act as wild cards, to help make up winning combinations. Plays 25 hands simultaneously, saving you time and maximizing your winning chances.Another favourite of mine is the 3 X Deuce Poker, which is again a classic style Video Poker Game, where the four two’s (deuces) in the deck act as four wild cards to help make up winning combinations. This one plays three hands simultaneously. Then there’s the ultimate video poker game, the 50X Play, that plays fifty (!) togel singapore hands simultaneously – quite an experience!Did you know that there are many different types of casino Slot Machines in existence? Everybody knows the traditional 3-Wheel variation with the classic symbols such as BAR signs, bells, cherries and so on. This type of Slot game only has one winning line in the middle.5-Wheel slot machines are quite common too. These usually feature more winning lines: 3, 5,15 and even 50, providing even better chances to win. Many of the different slot machines feature new themes that are different from the original well known slot machine theme described above. Cool online slot machine themes include cars, jewellery, toys and many more. Some of these will take you to a trip around the world, visiting exotic places such as Egypt, China, the rainforests or the ocean floor.

Big Casino Winners – Learn Their Secrets


Have you ever wondered what strategies big casino winners use to win regularly? The online casino business has grown leaps and bounds.

Winning Strategy for Roulette:

1. Always try to play on European wheel. The European wheel has single zero and odds in favor of casinos are just at 2.7% while the American wheel has double zeros with the house edge of 5.25%.

2. Simply bet on a single color when playing roulette and stick to the strategy during the whole play. The odds for winning bets on red or blue are around 45%, which is quite good.

3. Get familiar with different types of bets. Learn advance formulas in determining the odds for various types of bets and stick to the ones that provide best chance of winning.

Winning Strategy for Blackjack

1. If you are dealt with a hand that ads up to 12, 13, 14, 15 or 16 then the hand is called as Stiff hand. It implies that your hand could be busted or could go over the total of 21 in case you call for hit. The dealer’s hand with 2, 3, 4, 5, or 6 is also referred to as Stiff hand.

2. If you hold a hand that adds up to 17 or more, then it is referred to as Pat hand, and you must “Stand” when you get such a hand. On the other hand, dealer holds a Pat hand when it gets an Ace and a seven.

3. The safe and simple strategy is to “Stand” if you and the dealer get Stiff hands. You should always call hit if the dealer holds a Pat hand, and you hold a Stiff hand.

4. You should try to get hold of a strategy card that will help you to determine the odds of winning a bet in advance. Remember all casino winners learn and follow a systematic plan, and you should also do so.

Wining Strategy for Slot machine

1. You need to track the average number of spins and while doing so you should bet the lowest amount.

2. Simply note down the number of spins it took to get a big win. When you win big, just stop and count down the number of spins that will allow you to hit the big payoff again.

3. live draw Raise the bets when you are near the mean number of spins that made you big profits. When done correctly, the machine will have to pay off the large return on your raised bet.

Almost all the online casinos offer practice accounts, which you can use to master the strategies of big casino winners without risking real money.

The Flip Flop Slot Machine – A Froggy Way of Winning Thousands of Coins


One of the things people may recognize easily when it comes to the Flip Flop slot machine is the frog that is part of the game and what helps them win huge amounts of money. Essentially, this slot machine game is one that uses a touch screen and has five reels with 9 lines. You win the jackpot on this game if you get five of the frog icons to appear in a straight line and this has to be on the first pay line of the screen. This video slot machine game is one that promises big payouts that can reach up to 500,000 coins but this is often dependent on how many coins you bet when you play.

Ordinarily, your maximum bet for this game is 45 coins for a jackpot prize of 125,000 coins however, there are some versions of this slot machine game that allows you to bet double the amount of maximum coins allowed on regular machines to get you to win double the amount as well of 250,000 coins. Another version of this game even gets you to win 500,000 coins when you hit the jackpot with a bet of 180 coins. These are some of the versions of the game that people play and hope to win from. One rather rare version of the machine allows you to bet 300 coins but weirdly enough, the guaranteed top award of this game is only 20,000. This prize however slowly increases with each bet that is made since this version of the Flip Flop slot machine is a progressive jackpot version and the more people play it, the higher the prize you win when you get all your frogs to line up on your screen.

One of the things some people enjoy when they play this machine is the possibility of the bonus game. winstrike69 minimal deposit The bonus game for this machine is triggered by the appearance of three up to five frogs on the screen, regardless of their position on the reels. Once the bonus game is activated, the screen will show you lily pads that your frog can jump to. If you miss the pad or your frog slips, the bonus game ends. The pads that your frog can land on include multipliers and coin denominations and this can greatly increase your winnings.

This is not the only bonus game that you can get with the Flip Flop slot machine. Other bonus games that you can get from the machine include those that are triggered by the appearance of certain game symbols like the firefly, the turtle and the clam appearing on the screen. These symbols need to appear in pairs with the third icon in the same line being the bonus symbol itself. You can win additional coins from such bonus games and the mechanics for winning is often the same as the original frog bonus game where you open up lily pads or game icons to get the corresponding prize beneath the icon.