Gambling bill calls for taxing ‘free play’

Penn National says proposal is ‘ill-conceived.’

A Butler County state senator hopes to generate millions more in revenue from gambling by taxing most of the “free play” given out by Ohio casinos and racinos.

State Sen. Bill Coley, R-Liberty Twp., plans to introduce legislation next week that will tax free play once a casino or racino surpasses $5 million of free play in a single year. Free play is widely used as a marketing tool to attact business and by taxing it, Coley’s bill would generate millions in revenue for local governments and schools.

Under the bill, $24 million of the $29 million of Horseshoe Cincinnati’s free play in 2014 would have been taxed at 33 percent — the rate at which gambling revenue is taxed.

Ohio’s four casinos reported $103 million in free play in 2014. The state’s seven racinos — which offer only slot machines — have handed out $98 million in free play in the first eight months of the current fiscal year.

Coley said the state legislature initially approved the idea of tax-free promotional play after voters approved casino gambling in 2009.

“We approved that; it was a minor piece of a bill,” Coley said. “It was presented to us in the legistlature as something small. Well, this month we will have surpassed over $500 million given away in promotional gaming credit in this state. That’s $165 million that didn’t flow to schools and local governments.”

Coley said his plan mirrors Indiana’s law, which he said allows a casino to spend $5 million on free play before a tax kicks in. He said all free play in Michigan is taxed.

Penn National Gaming, which operates two casinos and racinos in Ohio — including Hollywood Gaming at Dayton Raceway — strongly opposes Coley’s plan.

“This proposal is ill-conceived and misguided. In fact the proposal, if implemented, could wind up producing the opposite of what Sen. Coley indicates he’s trying to achieve,” said Eric Shippers, senior vice president for public affairs at Penn National Gaming.

“Eliminating or reducing the discount on promotional credits would nullify one of the very weapons the state needs to help keep Ohio competitive in the ongoing regional gaming arms race.”

Coley, who is seeking co-sponsors for his legislation, is chairman of the legislature’s joint committee on gaming and wagering. He said Ohio is one of only seven states — out of 25 that offer commercial gaming — that does not tax free play.

His bill also would require Ohio’s casinos and racinos to offer more product and create more revenue in order to get $5 million in non-taxed free play. Hollywood Gaming, one of the state’s smallest racinos, had 984 slot machines in use in February.

“They can install 2,500,” Coley said. “For whatever reason, they have not invested in the facility enough.”

Coley pointed out that gambling revenue projections have fallen far short of estimates touted by the industry in advance of the statewide vote that approved casinos six years ago. He said gambling venues were downsized after operators got the green light to build.

“We have more people per gaming facility than all but about four or five other states,” Coley said. “It can’t be that we have too much gaming. They assured us (downsizing) would have no negative affect on the tax revenue.

“Strangely enough, the facilities were about 40 percent smaller (than originally planned) and revenue is about 46 percent smaller.”

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