Market Report

The Impact of Gaming Tax Rates on Casino and Racino Development and Operations

January 30, 2008

Taxation of gaming enterprises should take into consideration marketwide factors and dynamics rather than simply comparing the different gaming tax rates between jurisdictions.

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Shannon S. Okada, MAI

Managing Director, Gaming

Shannon Okada, MAI, Managing Director of Gaming with HVS, is based in Las Vegas, Nevada. His experience includes appraisals and feasibility studies for existing and proposed hotels, resorts, and casinos. He holds a Master of Science degree in Hotel Administration from the University of Nevada Las Vegas, Master of Business Administration and Juris Doctor degrees from Pepperdine University, and a Bachelor of Business Administration degree in Marketing & Management from the University of Hawaii. Contact Shannon at +1 (702) 280-1405 or [email protected].

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TO DOWNLOAD THIS REPORT, PLEASE PROVIDE THE FOLLOWING INFORMATION.

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