{"states":["AR","AZ","CO","CT","DC","DE","FL","IA","IL","IN","KS","KY","LA","MA","MD","ME","MI","MO","MS","MT","NC","NE","NH","NJ","NM","NV","NY","OH","OR","PA","RI","SD","TN","VA","VT","WA","WV","WY"],"verticals":["card_rooms","casino_commercial","dfs","historical_horse_racing","igaming","ilottery","online_poker","sports_online","sports_retail","vgt"],"channels":["online","retail","total"],"units":"USD","basis":[{"jurisdiction":"CO","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"statewide adjusted gross proceeds (AGP) for Black Hawk, Central City and Cripple Creek, reading the Division's own literal \"Total AGP\" row (slots, table games, and keno/other casino games) where printed, or its \"Slots Total\" + \"Table Games\" AGP rows when that literal total isn't available","agi_label":null,"tax_kind":"state_tax","tax_label":"the Division's own literal \"Gaming Taxes\"/\"Total Taxes\" line (state gaming tax on statewide AGP)","accounting_basis":"unknown","notes":"Division of Gaming tax workbooks, archived cumulative-table PDFs, and monthly news-release pages.","ggr_includes_verticals":[]},{"jurisdiction":"CO","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Total GGR\" line, which is reported separately from net sports betting proceeds after free-bet deductions","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's \"Total Taxes\" line for online sports betting","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"CO","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Total GGR\" line, which is reported separately from net sports betting proceeds after free-bet deductions","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's \"Total Taxes\" line for retail sports betting","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"CT","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"online casino gaming win before promotional deductions","agi_label":"the schedule's \"total gross gaming revenue\" after promotional coupons and credits, which is the base the state tax is charged on","tax_kind":"state_tax","tax_label":"state tax on online casino gaming (18% of the taxable figure)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"CT","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"online sports wagering win before promotional deductions","agi_label":"the schedule's \"total gross gaming revenue\" after promotional coupons and credits, which is the base the state tax is charged on","tax_kind":"state_tax","tax_label":"state tax on online sports wagering (13.75% of the taxable figure)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"CT","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"retail sports wagering win before promotional deductions","agi_label":"the schedule's \"total gross gaming revenue\" after promotional coupons and credits, which is the base the state tax is charged on","tax_kind":"state_tax","tax_label":"state tax on retail sports wagering (13.75% of the taxable figure)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"CT","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"fantasy contest revenue apportioned to Connecticut, the schedule's own \"in state total fantasy contest\" figure (the operator's nationwide entry fees and patron winnings multiplied by a printed Connecticut location percentage); only one licensee has ever filed","agi_label":null,"tax_kind":"state_tax","tax_label":"state tax on fantasy contest revenue (13.75% of the Connecticut-apportioned figure)","accounting_basis":"unknown","notes":"Published as the \"Schedule of Selected Fantasy Sports Wagering Data\" open-data table on data.ct.gov, the same figures behind DCP's monthly PDF schedule.","ggr_includes_verticals":[]},{"jurisdiction":"IA","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"adjusted gross revenue for all licensed casinos","tax_kind":"state_tax","tax_label":"the report's \"state tax\" line for all casinos","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"IA","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's online sports wagering \"net receipts\" line","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's \"state tax\" line, which covers retail and online sports wagering combined","accounting_basis":"unknown","notes":"IRGC reports one combined state tax figure for both channels, so it is carried here and left blank on retail.","ggr_includes_verticals":[]},{"jurisdiction":"IA","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's retail sports wagering \"net receipts\" line","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Tax is reported combined with online and shown on the online series.","ggr_includes_verticals":[]},{"jurisdiction":"IA","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"the report's \"Fantasy Sports Revenue\" line, the statutory adjusted-revenue tax base","tax_kind":"state_tax","tax_label":"the report's \"State Tax\" line","accounting_basis":"unknown","notes":"The report prints one column per licensed operator with no statewide total column; the total series here is the sum of those columns.","ggr_includes_verticals":[]},{"jurisdiction":"IL","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"adjusted gross receipts (AGR) summed over all casinos, table games plus electronic gaming devices","tax_kind":"state_and_local","tax_label":"state and local shares of the wagering and admission tax","accounting_basis":"unknown","notes":"The Illinois Gaming Board's monthly reports for January 2000 through January 2013 print AGR and tax in thousands of dollars, so figures for those months are rounded to the nearest $1,000. Reports from February 2013 print whole dollars.","ggr_includes_verticals":[]},{"jurisdiction":"IL","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"Tier 1 plus Tier 2 Handle less Tier 1 plus Tier 2 Payout from the accrual Completed Events Detail report, summed over online wagering by licensee; no single gross revenue line is printed","agi_label":"the accrual Tax Summary Report's \"State AGR\", the taxable adjusted gross receipts","tax_kind":"state_and_local","tax_label":"state tax, Cook County tax and sports wager tax, excluding forfeited expired tickets","accounting_basis":"accrual","notes":"Cook County AGR is the same wagers taxed again under the county tax, so it is not counted twice. State AGR is gross receipts less winnings with no deduction for promotional credits, so it usually equals gross revenue. It differs when a licensee's losing month is reported as zero AGR and the loss is deducted the next month, and from July 2025 it also includes per-wager fees operators charge bettors, which the Illinois Gaming Board requires to be reported as other gross sports wagering receipts (https://igb.illinois.gov/content/dam/soi/en/web/igb/documents/press-releases/additional-news/20250710-addendum-faqs-on-new-sports-wager-tax.pdf).","ggr_includes_verticals":[]},{"jurisdiction":"IL","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"Tier 1 plus Tier 2 Handle less Tier 1 plus Tier 2 Payout from the accrual Completed Events Detail report, summed over in-person wagering by licensee; no single gross revenue line is printed","agi_label":"the accrual Tax Summary Report's \"State AGR\", the taxable adjusted gross receipts","tax_kind":"state_and_local","tax_label":"state tax, Cook County tax and sports wager tax, excluding forfeited expired tickets","accounting_basis":"accrual","notes":"Cook County AGR is the same wagers taxed again under the county tax, so it is not counted twice. State AGR is gross receipts less winnings with no deduction for promotional credits, so it usually equals gross revenue; it differs when a licensee's losing month is reported as zero AGR and the loss is deducted the next month.","ggr_includes_verticals":[]},{"jurisdiction":"IL","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"net terminal income (amount played less prizes paid), statewide","agi_label":"net terminal income, the same figure the tax is based on","tax_kind":"state_and_local","tax_label":"the state share plus the municipality share of the net terminal income tax","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"IN","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the Tax Summary \"Win\" line before free play and other deductions","agi_label":"the report's \"Taxable AGR\" line after free play and other deductions","tax_kind":"state_tax","tax_label":"the wagering tax only, excluding the supplemental and admission taxes","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"IN","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"online \"Gross Receipts\" summed over sportsbook platforms, before adjustments","agi_label":"the sports wagering \"Taxable AGR\" line, retail and online combined","tax_kind":"state_tax","tax_label":"the 9.5% sports wagering tax, retail and online combined","accounting_basis":"unknown","notes":"Indiana reports taxable AGR and tax only for retail and online combined; both are carried on this series.","ggr_includes_verticals":[]},{"jurisdiction":"IN","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"retail \"Gross Receipts\" before adjustments","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Taxable AGR and tax are reported combined with online and shown on the online series.","ggr_includes_verticals":[]},{"jurisdiction":"LA","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"riverboat and racetrack adjusted gross revenue plus land-based casino gross gaming revenue, summed","agi_label":null,"tax_kind":"state_tax","tax_label":"sum of each workbook's own printed \"Total Fees Due\" (riverboat, land-based) and \"State Tax Due\" (racetrack slots) columns","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"LA","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"net_of_promos","ggr_label":"net proceeds, meaning wagers written less promotional deductions and payouts","agi_label":null,"tax_kind":"state_tax","tax_label":"state tax on mobile sports wagering as printed in the State Police report","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"LA","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"net_of_promos","ggr_label":"net proceeds, meaning wagers written less promotional deductions and payouts","agi_label":null,"tax_kind":"state_tax","tax_label":"state tax on retail sports wagering as printed in the State Police report","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"LA","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"net device revenue from video gaming devices, statewide","agi_label":null,"tax_kind":"state_tax","tax_label":"the tax printed on the State Police video gaming summary","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"LA","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"the report's \"Net Revenue\" column (entry fees less prizes paid), the base for the 8% statutory privilege tax","tax_kind":"state_tax","tax_label":"the report's \"Taxes Paid\" column","accounting_basis":"unknown","notes":"The report prints one statewide total row per month (no per-operator breakout); \"Gross FS Contest Revenues\" (total entry fees before prizes paid) is recorded as handle. The source workbook's own date column on the current fiscal-year tab is mislabeled one year too early; this parser derives each row's calendar month from its position within the tab instead.","ggr_includes_verticals":[]},{"jurisdiction":"MA","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"gross gaming revenue from table games plus slots at the three licensed casinos","agi_label":null,"tax_kind":"state_tax","tax_label":"the state gaming tax (25% at the resort casinos, 49% at the slots parlor)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MA","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Accrual Win by Licensee\" line, before promotional deductions","agi_label":"the report's \"Taxable Gaming Revenue\" line after deductions","tax_kind":"state_tax","tax_label":"the state sports wagering excise tax (20% online)","accounting_basis":"accrual","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MA","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Accrual Win by Licensee\" line, before promotional deductions","agi_label":"the report's \"Taxable Gaming Revenue\" line after deductions","tax_kind":"state_tax","tax_label":"the state sports wagering excise tax (15% retail)","accounting_basis":"accrual","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MA","vertical":"dfs","channel":"online","source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Adjusted Gross Fantasy Wagering Receipts\" line (gross fantasy wagering receipts less cash prizes paid to participants)","agi_label":"the report's \"Net Adjusted Gross Fantasy Wagering Receipts\" line (the taxable base, after the prior month's negative-receipts carry-forward)","tax_kind":"state_tax","tax_label":"the fantasy-contest excise tax under M.G.L. c.23N Sec. 14 (15% of adjusted gross fantasy wagering receipts)","accounting_basis":"accrual","notes":"The combined monthly MGC Revenue Report did not add a Daily Fantasy Sports page until the August 2023 report; 2022-08-10 (the tax's effective date) through 2023-07-31 instead uses the Annual Report's own month-by-month \"Total Fantasy Sports Wagering Tax Revenue\" table (the Commission's annual Sec. 14(d) publication, due by July 1 each year). Monthly reports from roughly 2024 onward stopped printing a per-operator breakdown and give only a combined total.","ggr_includes_verticals":[]},{"jurisdiction":"MD","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"gross gaming revenue, slots plus table games, as printed in the Lottery and Gaming monthly announcement","agi_label":null,"tax_kind":"state_tax","tax_label":"statewide total contribution to the state from casino gaming revenue, as printed in the article (~2016-present only; not broken out per casino)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MD","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"hold, \"Handle less prizes paid\", as printed statewide in the monthly article; per sportsbook it is the workbook's Handle minus Prizes Paid","agi_label":"the workbook's \"Taxable Win\", the amount remaining after prizes, promotional play and other deductions","tax_kind":"state_tax","tax_label":"the state sports wagering contribution (tax) on mobile wagering","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MD","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"hold, \"Handle less prizes paid\", as printed statewide in the monthly article; per sportsbook it is the workbook's Handle minus Prizes Paid","agi_label":"the workbook's \"Taxable Win\", the amount remaining after prizes, promotional play and other deductions","tax_kind":"state_tax","tax_label":"the state sports wagering contribution (tax) on retail wagering","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MI","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"Detroit casino adjusted gross receipts","tax_kind":"state_tax","tax_label":"state wagering tax (8.1% of adjusted gross receipts); excludes the Detroit city wagering tax","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MI","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"fantasy contest adjusted revenue, the taxable base","tax_kind":"state_tax","tax_label":"state fantasy contest tax (8.4% of adjusted revenue)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MI","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"internet gaming gross receipts before deductions","agi_label":"adjusted gross receipts after deductions, the taxable base","tax_kind":"state_tax","tax_label":"the state's share of the 20-28% internet gaming tax and payments (70% from commercial operators, 80% from tribal operators); Detroit city wagering taxes and tribal payments to their own governments are printed separately and not included","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MI","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"internet sports betting gross receipts before deductions","agi_label":"adjusted gross receipts after deductions, the taxable base","tax_kind":"state_tax","tax_label":"the state's internet sports betting tax and payments as printed; Detroit city wagering taxes and tribal payments to their own governments are printed separately and not included","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MI","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"retail sports betting gross receipts before deductions","agi_label":"adjusted gross receipts after deductions, the taxable base","tax_kind":"state_tax","tax_label":"state wagering tax on retail sports betting as printed; excludes the Detroit city wagering tax","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MO","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"adjusted gross revenue (AGR) summed over the licensed casinos in the Gaming Commission workbook","agi_label":null,"tax_kind":"state_tax","tax_label":"each casino's own printed Gaming Tax figure from the same workbook's \"YTD TAXES\" sheet (GAMING TAX block), summed","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MO","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the monthly Sports Wagering Revenue Detail Report's \"Gross Revenue\" (total wagers) less \"Cash and Cash Equivalents Paid Out As Winnings\", summed over mobile licensees, before voids, free play and federal tax","agi_label":"the report's \"Taxable AGR\", which is handle less allowable deductions and payouts","tax_kind":"state_tax","tax_label":"the sports wagering tax paid as printed in the monthly summary","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MO","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the monthly Sports Wagering Revenue Detail Report's \"Gross Revenue\" (total wagers) less \"Cash and Cash Equivalents Paid Out As Winnings\", summed over retail licensees, before voids, free play and federal tax","agi_label":"the report's \"Taxable AGR\", which is handle less allowable deductions and payouts","tax_kind":"state_tax","tax_label":"the sports wagering tax paid as printed in the monthly summary","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MO","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":null,"tax_kind":"state_tax","tax_label":"each operator's printed \"Annual Operation Fee\" -- 6% of its Missouri-apportioned net revenue (entry fees less winnings paid, times the state's share of entry fees) under RSMo 313.935.3(2); a transitional 11.5% rate applied for part of 2016 (the law's first partial year, Aug 28-Dec 31) and part of 2019 (Jan 1-Aug 27, per SB 87's mid-year rate change)","accounting_basis":"cash","notes":"Published annually (calendar year), one PDF per year, with one row per operator plus a statewide total; no monthly/quarterly fantasy-sports report exists. The underlying net-revenue figure itself is not printed, only the resulting fee, so ggr/agi are left blank rather than backed out from a rate that changed mid-year twice in this series.","ggr_includes_verticals":[]},{"jurisdiction":"MS","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"adjusted gross gaming revenue summed over the Central, Coastal and Northern regions","agi_label":null,"tax_kind":"state_tax","tax_label":"the Dept. of Revenue's own printed statewide \"Totals\" column (General Fund Transfer + Bond Sinking Fund + Transfer to Local Governments), shifted back one month from its \"Collection Month\" label to the revenue month it funds","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MS","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"the sports wagering workbook's \"taxable\" figure for the state, available for the latest month only","tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"MT","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":null,"tax_kind":"state_tax","tax_label":"video gambling machine tax collections (15%) stated in the quarterly summary","accounting_basis":"unknown","notes":"Quarterly figures; Montana does not publish handle or GGR.","ggr_includes_verticals":[]},{"jurisdiction":"MT","vertical":"sports_retail","channel":"retail","source_class":"regulator","ggr_basis":"gross","ggr_label":"the Lottery's own unaudited quarterly financial statements, the \"Sports Bet revenue\" (later relabeled bare \"Sports Bet\") line minus \"Sports Bet ticket prize expense\", both for Sports Bet Montana","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"accrual","notes":"Sports Bet Montana is a single lottery-run product (kiosks plus a co-located mobile app, not split out) covering both retail and mobile. No separate state tax applies; net proceeds transfer to the general fund at the whole-lottery level, not per game. FY2020 and FY2021 are annual totals from the FY2021 annual report (which restated FY2020 after Sports Bet was broken out of the On-line Ticket lines); quarterly statements begin with the quarter ended December 31, 2021. July-September 2021 and October-December 2022 are gaps -- the Lottery has no published quarterly statement for either (the latter's board-packet link 404s).","ggr_includes_verticals":[]},{"jurisdiction":"NC","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's \"Gross Wagering Revenue\" line","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's \"Estimated Tax Proceeds\" line (18% through 2026-07-06, 23% from 2026-07-07 per S.L. 2026-41 §44.7(a))","accounting_basis":"unknown","notes":"The estimated tax does not always equal the nominal rate times the printed GGR line, so the tax base is not stated to be that figure. The operator tax rate rose from 18% to 23% effective 2026-07-07 (see data/jurisdictions/NC.yaml tax_rates); July 2026 is a part-month blend of both rates.","ggr_includes_verticals":[]},{"jurisdiction":"NE","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the \"Total Gross Gaming Revenue\" line for each racetrack casino, summed","agi_label":null,"tax_kind":"state_tax","tax_label":"the 20% state gaming tax on casino gross gaming revenue","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"NE","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the \"Sports Betting\" line of each racetrack casino's gross gaming revenue, summed","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"NV","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the \"Total Gaming\" win line for all nonrestricted locations statewide","agi_label":null,"tax_kind":"state_tax","tax_label":"NGCB's own printed statewide percentage-fee dollar figure from its separate \"Monthly Win and Percentage Fee Tax Collections\" press release, keyed to the business month it names","accounting_basis":"unknown","notes":"Excludes restricted locations such as bars and taverns. tax_paid covers ALL nonrestricted gaming combined (table games, slots, and the sports pool); NGCB never splits it by vertical.","ggr_includes_verticals":["sports_online","sports_retail"]},{"jurisdiction":"NV","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the \"Sports Pool\" win line; through December 2019 this combines retail and mobile sports wagering (no mobile breakout existed yet), and from January 2020 on it is the Sports Pool win with the mobile line below subtracted out","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Before January 2020, mobile wagering is not split out, so the series is all sports wagering despite the retail name. From January 2020 on, the regulator's monthly report adds a separate mobile-only line, so this series becomes retail only (see sports_online for the mobile figures). tax_paid is permanently blank -- NGCB's tax-collections report has no isolatable sports-pool-only figure (see casino_commercial's tax_label). handle is derived rather than printed because NGCB's Gaming Revenue Report shows win and win percent but no wagers; handle equals win divided by win percent (Sports Pool handle less the mobile line's handle from January 2020 on); the win-percent rounding bound is recorded in each row's notes.","ggr_includes_verticals":[]},{"jurisdiction":"NV","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the \"*** Sports - Mobile\" informational win line","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"NGCB began printing a separate mobile-only win line in its January 2020 monthly report; no earlier report breaks out mobile from retail, so this series starts there (see sports_retail for the combined pre-2020 figures). tax_paid is permanently blank, for the same reason as the retail series. handle is derived as mobile win / mobile win percent, since NGCB prints no wagers; see sports_retail.","ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"slot machine gross terminal revenue plus table game gross revenue","agi_label":null,"tax_kind":"state_and_local","tax_label":"state tax plus local share assessments on slots and table games","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's \"Fantasy Contest Adjusted Revenue\" line","agi_label":null,"tax_kind":"state_tax","tax_label":"state tax on fantasy contests (15%)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's own statewide \"Total\" block, \"Gross Terminal Revenue\" row, summed across all licensed truck-stop establishments","agi_label":null,"tax_kind":"state_and_local","tax_label":"state tax (42%) plus the 10% Local Share Assessment on video gaming terminal revenue","accounting_basis":"unknown","notes":"The PGCB's monthly VGT workbook reports one row per licensed truck-stop establishment but no per-operator (of the handful of licensed terminal operators) breakdown that can be reliably distinguished from establishments' own store numbers, so this series is statewide-total only.","ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"ilottery","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the PA Lottery's monthly \"Comparative Statement of Income and Expenditures,\" iLottery page, \"GROSS GAMING REVENUE\" line (e-instant games; \"PLAYS\" is used as handle)","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The same report page separately breaks out traditional draw-game tickets bought through the iLottery site (\"TRADITIONAL GAME SALES\"), which is excluded here rather than conflated with e-instant GGR. The PA Lottery's site only keeps these monthly reports back to 2021-07; iLottery itself launched 2018-05-01, and no older report or archive page was found.","ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"gross revenue from interactive slots and banking tables","agi_label":null,"tax_kind":"state_and_local","tax_label":"state tax plus local share assessments on interactive gaming","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"online_poker","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"poker rake and tournament fees","agi_label":null,"tax_kind":"state_and_local","tax_label":"state tax plus local share assessments on interactive poker","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Revenue\" line before promotional credits","agi_label":"the report's \"Gross Revenue (Taxable)\" line after promotional credits","tax_kind":"state_tax","tax_label":"state tax on online sports wagering (36%)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"PA","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's \"Revenue\" line before promotional credits","agi_label":"the report's \"Gross Revenue (Taxable)\" line after promotional credits","tax_kind":"state_tax","tax_label":"state tax on retail sports wagering (36%)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"SD","vertical":"casino_commercial","channel":null,"source_class":"government_other","ggr_basis":"unknown","ggr_label":"statistical win from slot machines plus table games in Deadwood","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's \"Tax Due\" (9% of taxable adjusted gross revenue), which covers slots, table games and sports wagering together","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"SD","vertical":"sports_retail","channel":null,"source_class":"government_other","ggr_basis":"unknown","ggr_label":"statistical win from in-person sports wagering in Deadwood","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Tax is combined with casino games and shown on the casino series.","ggr_includes_verticals":[]},{"jurisdiction":"SD","vertical":"vgt","channel":"total","source_class":"regulator","ggr_basis":"gross","ggr_label":"the Lottery's monthly \"All Manufacturers Totals\" Net Machine Income line for the statewide video lottery terminal program","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Covers video lottery terminals in bars, truck stops and other licensed retail locations statewide, not the Deadwood casino slot machines and table games above. The report does not print a handle or tax figure, so those stay blank; the state tax is reported separately.","ggr_includes_verticals":[]},{"jurisdiction":"TN","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's \"Adjusted Gross Income\" line, printed only until mid-2023","agi_label":null,"tax_kind":"state_tax","tax_label":"the privilege tax assessed (20% of adjusted gross income until mid-2023, then 1.85% of handle)","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"VA","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"handle less \"Gross winnings\" (cash winnings, before bonuses and promotions) from the Virginia Lottery's monthly sports wagering press release, mobile and retail combined","agi_label":"the report's \"Virginia Adjusted Gross Revenues\" line, mobile and retail combined","tax_kind":"state_tax","tax_label":"the report's \"Total Taxes\" line, mobile and retail combined","accounting_basis":"unknown","notes":"Handle, adjusted gross revenue and tax come from the Lottery's monthly report to the General Assembly; gross revenue comes from the Lottery's monthly sports wagering press releases (https://www.valottery.com/aboutus/casinosandsportsbetting/sportsbetting), because the report separates cash winnings from promotional credits only from July 2022.","ggr_includes_verticals":[]},{"jurisdiction":"VA","vertical":"historical_horse_racing","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Virginia Racing Commission's monthly \"Wagers on Historical Horse Racing\" section, its \"Takeout\" line (handle minus payouts to bettors, before the fund distributions below it)","agi_label":null,"tax_kind":"state_and_local","tax_label":"the section's \"License Tax\" line plus its two \"Locality Tax (Facility)\" and \"Locality Tax (Track)\" lines, combined","accounting_basis":"unknown","notes":"Covers HHR terminals at Rosie's Gaming Emporium locations and Colonial Downs. Only available from April 2024 on -- earlier monthly filings are scanned images with unreliable OCR, and filings from January 2026 on are either scanned images again or missing the Commission's own HHR section, so neither era is recorded.","ggr_includes_verticals":[]},{"jurisdiction":"VA","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"Virginia Lottery casino AGR, defined in the release as wagers minus winnings (stored in the agi column)","tax_kind":"state_tax","tax_label":"Total Tax in the Virginia Lottery casino activity release","accounting_basis":"unknown","notes":"AGR is the regulator's printed measure and is stored in agi; it is not relabeled as GGR.","ggr_includes_verticals":[]},{"jurisdiction":"WV","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"racetrack video lottery gross terminal income plus table games adjusted gross receipts, excluding the Greenbrier casino","agi_label":null,"tax_kind":"state_tax","tax_label":"the table games privilege tax only; racetrack video lottery is a revenue share with no single tax line","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"WV","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"adjusted gross interactive gaming receipts","agi_label":null,"tax_kind":"state_tax","tax_label":"the 15% interactive gaming privilege tax","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"WV","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"adjusted gross wagering receipts, retail and online combined","agi_label":null,"tax_kind":"state_tax","tax_label":"the 10% sports wagering privilege tax deposited","accounting_basis":"unknown","notes":"West Virginia does not split retail from online, so this series is all sports wagering.","ggr_includes_verticals":[]},{"jurisdiction":"WV","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"gross terminal income from limited video lottery machines in bars, restaurants and truck stops","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"WV","vertical":"ilottery","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the \"E instants\" row of the Lottery's own monthly \"STATEMENTS OF REVENUES...\" table -- iLottery e-instant games, launched October 2024","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Statewide total only, no tax line is printed for this category. October 2024 (first partial month) and September 2025 are genuine gaps -- those filings' own revenue-statement table loses its normal 4-number-per-category alignment in a newly-launched category's first partial year, and no reading method recovers a trustworthy figure.","ggr_includes_verticals":[]},{"jurisdiction":"WA","vertical":"card_rooms","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"net win for house-banked card rooms, which WAC 230-05-112 defines as their gross gambling receipts","agi_label":null,"tax_kind":"other","tax_label":"the report's local gambling taxes column; Washington levies no state tax on card room receipts, and local rates are capped by RCW 9.46.110","accounting_basis":"unknown","notes":"The Washington State Gambling Commission's quarterly \"Gross gambling receipts reported\" workbook, limited to house-banked card room licensees.","ggr_includes_verticals":[]},{"jurisdiction":"WY","vertical":"historical_horse_racing","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Only handle is recorded.","ggr_includes_verticals":[]},{"jurisdiction":"WY","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the report's \"Gross Gaming Revenue\" line","agi_label":"the report's \"Adjusted Taxable Gaming Revenue\" line, printed only in early reports","tax_kind":"state_tax","tax_label":"the report's \"Tax Due\" or \"Tax Revenue\" line","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"AR","vertical":"casino_commercial","channel":null,"source_class":"government_other","ggr_basis":null,"ggr_label":null,"agi_label":null,"tax_kind":"state_tax","tax_label":"the privilege tax collected on casino gaming and sports wagering combined, as printed by the Department of Finance and Administration","accounting_basis":"cash","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"AR","vertical":"sports_online","channel":null,"source_class":"secondary","ggr_basis":"unknown","ggr_label":"Covers.com's monthly sports betting revenue, retail and online combined","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"AR","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":null,"tax_kind":"state_tax","tax_label":"DFA's printed monthly Fantasy Sports Games Tax collection (8% of net revenue under Act 1075 of 2017)","accounting_basis":"cash","notes":"Published as one PDF per fiscal year (July-June) on DFA's own dedicated Fantasy Sports Games Tax page, a single statewide total with no per-operator breakout; the underlying net revenue is not printed, only the collected tax. One file (linked as FY2026) has an internal header misprinted as \"FISCAL YEAR ENDING 2025\"; this parser uses the link's own anchor-text year instead, cross-validated against the following year's cumulative FYE-totals table -- see ingest/revenue/ar.py's module docstring.","ggr_includes_verticals":[]},{"jurisdiction":"DC","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"Class C (statewide mobile) operators' gross gaming revenue, summed across operators","agi_label":null,"tax_kind":"state_tax","tax_label":"the tax printed for each Class C operator, summed across operators","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"DC","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"Class A and B (venue and retail) operators' gross gaming revenue, summed across operators; includes wagers placed by phone near the venue","agi_label":null,"tax_kind":"state_tax","tax_label":"the tax printed for each Class A and B operator, summed across operators","accounting_basis":"unknown","notes":"Excludes GambetDC, the DC Lottery's own app, which is not on the Office of Lottery and Gaming's operator report.","ggr_includes_verticals":[]},{"jurisdiction":"KS","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"total lottery gaming facility revenue for the four state-owned casinos","agi_label":null,"tax_kind":"state_share","tax_label":"the state's share of casino revenue (22%, plus a 2% tier for Kansas Star), as printed","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"KS","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the monthly report's per-operator \"Revenues\" column (handle minus winnings), before promotional credits","agi_label":null,"tax_kind":"state_share","tax_label":"the report's \"State Share\" line, the Lottery's share of sports wagering revenue","accounting_basis":"unknown","notes":"The Kansas Lottery's monthly sports wagering reports split operators into retail and online blocks. The earliest published report is January 2023, although wagering launched in September 2022.","ggr_includes_verticals":[]},{"jurisdiction":"KS","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the monthly report's per-operator \"Revenues\" column (handle minus winnings), before promotional credits","agi_label":null,"tax_kind":"state_share","tax_label":"the report's \"State Share\" line, the Lottery's share of sports wagering revenue","accounting_basis":"unknown","notes":"The Kansas Lottery's monthly sports wagering reports split operators into retail and online blocks. The earliest published report is January 2023, although wagering launched in September 2022.","ggr_includes_verticals":[]},{"jurisdiction":"KY","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"handle minus winnings, before promotional credits (the dashboard prints no GGR line)","agi_label":"the dashboard's \"Approximate AGR\" (handle minus winnings minus promotional credits), the taxable base","tax_kind":"state_tax","tax_label":"the state excise tax; the federal excise tax is not included","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"KY","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"handle minus winnings, before promotional credits (the dashboard prints no GGR line)","agi_label":"the dashboard's \"Approximate AGR\" (handle minus winnings minus promotional credits), the taxable base","tax_kind":"state_tax","tax_label":"the state excise tax; the federal excise tax is not included","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"KY","vertical":"historical_horse_racing","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the dashboard's \"Gross Commission - Win\" line, by racing facility","agi_label":"the dashboard's \"Adjusted Commission - Win\" line, the statutory tax base","tax_kind":"state_tax","tax_label":"the dashboard's \"Excise Tax - HHR\" line","accounting_basis":"unknown","notes":"KHRGC's own HHR Wagering dashboard only exposes a trailing window of recent months, not the program's full history since its original launch, so this series begins 2025-01 rather than at HHR's actual start.","ggr_includes_verticals":[]},{"jurisdiction":"ME","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the slot statement's \"Net Slot Revenue\" plus the table-games statement's \"Net Revenue\", summed","agi_label":null,"tax_kind":"state_tax","tax_label":"the \"Total Tax revenue Due the State\" lines on the slot and table-games statements, summed","accounting_basis":"unknown","notes":"The Gambling Control Unit publishes one cumulative-year slot statement and one table-games statement per casino, updated monthly, and no cross-casino total; the total row here is the sum of Hollywood Casino Bangor and Oxford Casino.","ggr_includes_verticals":[]},{"jurisdiction":"ME","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the per-operator PDF's \"Gross Event Wagering Receipts (Wagers)\" less its \"Winnings Paid to Players (Payouts)\" line; no single GGR line is printed","agi_label":"the per-operator PDF's \"Adjusted Gross Receipts\" line (handle minus winnings, voids, and federal excise tax), Maine's statutory taxable base","tax_kind":"state_tax","tax_label":"the per-operator PDF's \"Total Tax revenue Due the State\" line","accounting_basis":"unknown","notes":"Covers only the two tribal mobile operators (Passamaquoddy Tribe; Penobscot, Maliseet & Micmac Tribes) licensed under 8 M.R.S. §1207. The GCU's reports don't themselves label operators retail vs. online; this split follows operator identity. The GCU publishes no cross-operator total, so the total row here is this module's own sum of the per-operator PDFs.","ggr_includes_verticals":[]},{"jurisdiction":"ME","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the per-operator PDF's \"Gross Event Wagering Receipts (Wagers)\" less its \"Winnings Paid to Players (Payouts)\" line; no single GGR line is printed","agi_label":"the per-operator PDF's \"Adjusted Gross Receipts\" line (handle minus winnings, voids, and federal excise tax), Maine's statutory taxable base","tax_kind":"state_tax","tax_label":"the per-operator PDF's \"Total Tax revenue Due the State\" line","accounting_basis":"unknown","notes":"Covers only the two commercial facility operators (First Tracks Investments, LLC/Oddfellahs; Oxford Sportsbook) licensed under 8 M.R.S. §1206. The GCU's reports don't themselves label operators retail vs. online; this split follows operator identity. The GCU publishes no cross-operator total, so the total row here is this module's own sum of the per-operator PDFs.","ggr_includes_verticals":[]},{"jurisdiction":"ME","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":null,"ggr_label":null,"agi_label":"the per-licensee annual PDF's monthly \"gross fantasy contest revenue\" column (entry fees minus prizes paid, times Maine's resident-player %), the base for the statutory 10% collected fee","tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The report prints one row per licensed fantasy operator and no statewide total row; the total series here is this module's own per-month sum of those rows. The 10% fee (8 M.R.S. §1105) is only ever printed as one annual total per licensee, never broken out by month, so tax_paid is not populated for this series.","ggr_includes_verticals":[]},{"jurisdiction":"NH","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"mobile sports wagering gross gaming revenue","agi_label":null,"tax_kind":"state_share","tax_label":"the Lottery's printed state revenue share under its contract with DraftKings","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"NH","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"retail sports wagering gross gaming revenue","agi_label":null,"tax_kind":"state_share","tax_label":"the Lottery's printed state revenue share under its contract with DraftKings","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"OR","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's annual sports betting net revenue (dollars wagered minus prizes paid) from its audited financial statements","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"accrual","notes":"Fiscal-year totals only (July to June); the Lottery runs sports betting itself, so there is no operator tax.","ggr_includes_verticals":[]},{"jurisdiction":"OR","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's annual video lottery net revenue (dollars wagered minus prizes paid) from its audited financial statements","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"accrual","notes":"Fiscal-year totals only (July to June).","ggr_includes_verticals":[]},{"jurisdiction":"RI","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's VLT \"Net Terminal Income\" (cash in less cash out) plus its separate table-games \"Total Net Table Games Revenue,\" summed per facility and month","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"VLT and table-games revenue are published as two separate monthly report families for the same two facilities; the parser combines them into one commercial-casino total. No overall tax or state-share figure is printed for either report. Handle is the VLT report's \"Cash In\" (currency inserted that period), not total amount wagered/coin-in -- unlike other states' casino handle, it excludes credits replayed from prior wins without a new cash insertion, so RI's hold (GGR/handle) runs well above peer states' for this vertical and is not comparable to them.","ggr_includes_verticals":[]},{"jurisdiction":"RI","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's printed book revenue (write minus payouts), before commissions or expenses","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The Lottery runs sports betting; the state's share is not printed in this report.","ggr_includes_verticals":[]},{"jurisdiction":"RI","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's printed book revenue (write minus payouts) at the two casino sportsbooks, before commissions or expenses","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The Lottery runs sports betting; the state's share is not printed in this report.","ggr_includes_verticals":[]},{"jurisdiction":"RI","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's printed Net Gaming Revenue (wagers minus prizes) for iSlots and iTables combined, before commissions or expenses","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"accrual","notes":"The Lottery runs iGaming through Bally Interactive; the state's share is not printed in this report.","ggr_includes_verticals":[]},{"jurisdiction":"VT","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"net_of_promos","ggr_label":"the report's adjusted gross sports wagering revenue, after payouts, voids and promotional deductions","agi_label":null,"tax_kind":"state_share","tax_label":"the printed Vermont revenue share","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"AZ","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the fantasy sports report's \"adjusted revenue\" column","agi_label":null,"tax_kind":"privilege_fee","tax_label":"the report's \"Privilege Fee 5% of Adj Revenue\" column","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"AZ","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"net adjusted gross event wagering receipts prior to the free-bets deduction, retail and mobile combined","agi_label":null,"tax_kind":"privilege_fee","tax_label":"the report's privilege fees, charged on the amount subject to privilege fees after the free-bets deduction","accounting_basis":"unknown","notes":"The Arizona Department of Gaming reports retail and mobile together in one table, so the figures are carried on this series.","ggr_includes_verticals":[]},{"jurisdiction":"DE","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's \"Net Proceeds\" lines from its separate Video Lottery and Table Games monthly reports, summed per property","agi_label":null,"tax_kind":"state_share","tax_label":"the Lottery's \"State Share\" lines from the same two reports, summed per property","accounting_basis":"unknown","notes":"Delaware's three racinos' slot and table-game revenue is published as two separate Lottery report families (Video Lottery, Table Games); the parser combines them into one commercial-casino total. No handle figure is published on the pre-FY2023 pages.","ggr_includes_verticals":[]},{"jurisdiction":"DE","vertical":"dfs","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Division of Gaming Enforcement's annual report to the General Assembly, \"total amount fantasy sports revenue received by registrants\"","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Reported once a year as one combined figure for all registered operators, not per operator or per month, and with no separate tax/fee figure published.","ggr_includes_verticals":[]},{"jurisdiction":"DE","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"table games plus video lottery reported net win on calendar-year pages; bets minus player wins before promotional deductions on FY2024 onward pages","agi_label":"from FY2024, published total net gaming revenue less separately reported poker revenue","tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Casino figures exclude poker. From FY2024 the parser separately records gross casino win, promo/adjustment deductions and adjusted casino net. State share is published as a fiscal-year summary, not monthly tax paid.","ggr_includes_verticals":[]},{"jurisdiction":"DE","vertical":"online_poker","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the poker rake and fee net column","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Poker remains separately printed on current fiscal-year reports and is excluded from the casino series. No monthly poker tax paid is printed.","ggr_includes_verticals":[]},{"jurisdiction":"DE","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Lottery's \"Net Proceeds\" line for sportsbooks","agi_label":null,"tax_kind":"state_share","tax_label":"the Lottery's \"State Share\" line for sportsbooks","accounting_basis":"unknown","notes":"Delaware sports wagering is run by the Lottery, and online betting is not reported apart from retail. From FY2023 (periods starting 2022-07 on), the printed \"Total\"/\"_total\" row blends two differently-taxed products: the 3 racino sportsbooks (50% state share, 29 Del. C. § 4815(c)(1)) and the Lottery's own licensed-retail \"Sports Pick\" locations (\"Retailers\", § 4815(c)(2)), whose effective state share is empirically much higher (observed around 90% of its own net proceeds, from the Lottery's own printed figures, not a statutory rate). Retailers is absent from every period before 2022-07 (pre-FY2023 pages have only the 3 racino columns), so the combined hold, GGR, and effective-tax-rate figures are not comparable before vs. after that date, and will run well above 50% state share as Retailers' share of the mix grows.","ggr_includes_verticals":[]},{"jurisdiction":"NJ","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the monthly gross revenue report's \"Total Casino Win\" for slots and table games","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The monthly casino return has no tax line.","ggr_includes_verticals":[]},{"jurisdiction":"NJ","vertical":"igaming","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"internet gaming gross revenue other than poker, from the DGE-105 return","agi_label":null,"tax_kind":"state_tax","tax_label":"the DGE-105 return's tax payment, which is a combined internet gaming and online poker figure","accounting_basis":"unknown","notes":"Tax is reported combined with online poker on one return and shown on the igaming series.","ggr_includes_verticals":[]},{"jurisdiction":"NJ","vertical":"online_poker","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"internet poker gross revenue from the DGE-105 return","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"Tax is reported combined with igaming and shown on the igaming series.","ggr_includes_verticals":[]},{"jurisdiction":"NJ","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the return's \"Monthly Online Sports Wagering Gross Revenue\" line","agi_label":null,"tax_kind":"state_tax","tax_label":"the return's \"Total Online Sports Wagering Tax Payment for this Month\" line","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"NJ","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the return's \"Monthly Retail Sports Wagering Gross Revenue\" line","agi_label":null,"tax_kind":"state_tax","tax_label":"the return's \"Total Retail Sports Wagering Tax Payment for this Month\" line","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"NM","vertical":"casino_commercial","channel":"retail","source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Gaming Control Board's monthly \"Quick Facts\" report, the \"Gaming Machine Net Win/Net Take\" line for Racetrack Operators","agi_label":null,"tax_kind":"state_tax","tax_label":"the same report's \"Gaming Tax\" line for Racetrack Operators","accounting_basis":"unknown","notes":"Covers slot machine revenue at the Board's 5 licensed racetrack casinos; excludes the report's separate Non-Profit Operators (fraternal/veterans-club) machine gaming line and tribal casinos, which operate under compacts and report separately.","ggr_includes_verticals":[]},{"jurisdiction":"NY","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"slot and electronic table game GGR plus table game GGR plus poker GGR, summed from the workbook's columns","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The workbook's single \"Gaming Tax\" column is a statewide blend across slots, tables, poker and sports, so no tax is carried.","ggr_includes_verticals":[]},{"jurisdiction":"NY","vertical":"sports_online","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the monthly mobile sports wagering report's GGR column","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's Net Revenue to Education, less its printed unclaimed funds and prior-period adjustments, fines and penalties (the 51% tax)","accounting_basis":"cash","notes":"Monthly by operator. The report states GGR is on a cash basis; wagers on future events count as revenue when placed and winnings when redeemed.","ggr_includes_verticals":[]},{"jurisdiction":"NY","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the casino workbook's sports wagering GGR column","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The workbook's single \"Gaming Tax\" column is a statewide blend across slots, tables, poker and sports, so no tax is carried.","ggr_includes_verticals":[]},{"jurisdiction":"NY","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the statewide video lottery gaming workbook's \"Net Win\" column","agi_label":null,"tax_kind":"state_share","tax_label":"the workbook's education contribution","accounting_basis":"unknown","notes":"Statewide total only.","ggr_includes_verticals":[]},{"jurisdiction":"OH","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the casino workbook's \"Total Revenue\" column, summed across the four casinos where there is no statewide sheet","agi_label":null,"tax_kind":null,"tax_label":null,"accounting_basis":"unknown","notes":"The Casino Control Commission prints no tax figure in these workbooks.","ggr_includes_verticals":[]},{"jurisdiction":"OH","vertical":"sports_online","channel":"online","source_class":"regulator","ggr_basis":"unknown","ggr_label":"the sports gaming workbook's online \"Revenue\" column","agi_label":"the workbook's \"Taxable Revenue\" for online operators","tax_kind":"estimated_state_tax","tax_label":"an estimate, 10% (20% from July 2023) of the workbook's taxable revenue, since Ohio publishes no monthly tax figure","accounting_basis":"unknown","notes":"The Casino Control Commission prints taxable revenue; the Department of Taxation reports sports gaming tax only as fiscal-year totals. Summed over the receipt months each fiscal year's returns cover, the estimate is within 1% of those totals ($159.9M vs $159.5M for FY2024, $180.8M vs $181.8M for FY2025).","ggr_includes_verticals":[]},{"jurisdiction":"OH","vertical":"sports_online","channel":"total","source_class":"regulator","ggr_basis":"unknown","ggr_label":"the workbook's summary total for online and retail combined","agi_label":"the workbook's statewide \"Taxable Revenue\" for online and retail combined","tax_kind":"estimated_state_tax","tax_label":"an estimate, 10% (20% from July 2023) of the workbook's taxable revenue, since Ohio publishes no monthly tax figure","accounting_basis":"unknown","notes":"The Casino Control Commission prints taxable revenue; the Department of Taxation reports sports gaming tax only as fiscal-year totals. Summed over the receipt months each fiscal year's returns cover, the estimate is within 1% of those totals ($159.9M vs $159.5M for FY2024, $180.8M vs $181.8M for FY2025).","ggr_includes_verticals":[]},{"jurisdiction":"OH","vertical":"sports_retail","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the sports gaming workbook's retail \"Revenue\" column","agi_label":"the workbook's \"Taxable Revenue\" for retail operators","tax_kind":"estimated_state_tax","tax_label":"an estimate, 10% (20% from July 2023) of the workbook's taxable revenue, since Ohio publishes no monthly tax figure","accounting_basis":"unknown","notes":"The Casino Control Commission prints taxable revenue; the Department of Taxation reports sports gaming tax only as fiscal-year totals. Summed over the receipt months each fiscal year's returns cover, the estimate is within 1% of those totals ($159.9M vs $159.5M for FY2024, $180.8M vs $181.8M for FY2025).","ggr_includes_verticals":[]},{"jurisdiction":"OH","vertical":"vgt","channel":null,"source_class":"regulator","ggr_basis":"unknown","ggr_label":"the Ohio Lottery's statewide racino \"Net Win\" column","agi_label":null,"tax_kind":"state_share","tax_label":"the report's \"Ohio Lottery\" column, the state's share of net win","accounting_basis":"unknown","notes":null,"ggr_includes_verticals":[]},{"jurisdiction":"FL","vertical":"casino_commercial","channel":null,"source_class":"regulator","ggr_basis":"net_of_promos","ggr_label":"the report's \"Net Slot Revenue\" line (credits in minus credits out, promotional credits, unclaimed vouchers and withheld winnings)","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's \"Revenue Due to The State\" line, 35% of net slot revenue under Fla. Stat. 551.106","accounting_basis":"unknown","notes":"The Florida Gaming Control Commission's \"Monthly Slot Activity Per Facility\" report, cumulative by fiscal year (July to June). Covers slot machines at pari-mutuel facilities in Broward and Miami-Dade counties; Seminole tribal casinos are not included.","ggr_includes_verticals":[]},{"jurisdiction":"FL","vertical":"card_rooms","channel":null,"source_class":"regulator","ggr_basis":"gross","ggr_label":"the report's gross receipts from regular play plus tournament play","agi_label":null,"tax_kind":"state_tax","tax_label":"the report's gross receipts tax (8% under Fla. Stat. 849.086), printed only for fiscal years 2013-14 and 2014-15","accounting_basis":"unknown","notes":"The Florida Gaming Control Commission's \"Cardroom Gross Receipts From Regular Play and Tournament Play\" report, cumulative by fiscal year (July to June). Card room names are matched to the report's permit numbers.","ggr_includes_verticals":[]}],"limitations":["Rows retain source periods, channels and accounting bases. Do not sum overlapping totals or periods.","A missing metric remains null. Historical tax figures may be estimates; consult the basis and row notes."]}