An Act To Provide Income Tax Relief by Expanding Gaming Opportunities
Maine Legislature, Session 127, LD 1280
Committee Amendment CA_E-SA_B_S442 (Senate)
Amends: 8 MRSA §1011-C, 8 MRSA §1018, 8 MRSA §1036

SENATE AMENDMENT" g" to COMMITTEE AMENDMENT "E" to H.P. 876, 
L.D. 1280, Bill, "An Act To Provide Income Tax Relief by Expanding Gaming 
Opportunities" 
Amend the amendment by striking out the substitute title and replacing it with the 
following: 
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'An Act To Establish a Competitive Bidding Process for the Operation of a Resort-
style Casino in Southern Maine and a Casino To Benefit Federally Recognized 
Indian Tribes in the State' 
Amend the amendment in section 7 in subsection 2-C in the 5th line (page 3, line 5 in 
amendment) by inserting after the following: "1011-B" the following: 'or 1011-C' 
Amend the amendment in section 9 in § 1011-B in subsection 5 in paragraph B in the 
4th line (page 7, line 4 in amendment) by striking out the following: "subsection 2-B" and 
inserting the following: 'subsection 2-C' 
Amend the amendment by inserting after section 9 the following: 
'Sec. 10. 8 MRSA §1011-C is enacted to read: 
§1011-C. Privilege to submit a casino operator license application for a northern 
casino pursuant to competitive bidding 
The privilege to submit an application to the board for a casino operator license for a 
casino in Washington County or Aroostook County is governed by this section .. 
1. Commission required to request statements from federally recognized Indian 
tribes. Prior to developing a request for. proposals for the privilege to apply to the board 
for a casino operator license for a casino in Washington County or Aroostook County, the 
commission shall request a statement from each of the 4 federally recognized Indian 
tribes in the State with regard to their support of and interest in entering into a partnership 
agreement relative to the operation of or ownership in a casino, or both, and whether the 
tribe wishes not to be included in such a partnership. 
2. Request for proposals to include tribal partnership. A request for proposals 
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developed by the commission must require a partnership agreement with all of the tribes 
that provided a statement under subsection I to the commission indicating that they 
Page I -127LR1572(20)-1 
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wished to be included in a partnership for the operation of or ownership in a casino, 
except that the commission may not submit a request for proposals if more than 2 of the 
federally recognized Indian tribes in the State provided a statement under subsection 1 to 
the commission indicating that they do not wish to be included in such a partnership. 
3. County approval. If the voters of either Washington County or Aroostook 
County, or both, approve the operation of a casino pursuant to a referendum held in 
accordance with section 1011-A, the commission shall develop a request for proposals 
designed to encourage vigorous bidding for the purpose of awarding one bidder the 
privilege to submit an application to the board for a casino operator license. The 
commission shall request bids for the privilege to submit an application to the board for 
one casino to be operated in either Washington County or Aroostook County, except that 
bids may not be requested for a proposal in a county in which the voters rejected the 
operation of a casino. 
4. Information to bidders. A request for proposals developed by the commission 
must instruct potential bidders to propose the scope of the gambling facility and amenities 
to be offered in conjunction with the facility and how the proposed casino will establish a 
socially responsible, economically successful business for the operator, considering 
license fees, minimum capital investment requirements, regulatory standards and required 
rates of revenue distribution. The request for proposals must list the federally recognized 
Indian tribes in the State that provided a statement under subsection 1 to the commission 
indicating that they wished to be included in a partnership for the operation of or 
ownership in a casino and require a bid submission to include a partnership agreement 
that includes each of the tribes listed. 
5. 
Consideration of bids for privilege to submit casino operator license 
application to the board for a northern casino. 
A bidder seeking award of the 
privilege to submit an application to the board for a license tff operate a casino in 
Washington County or Aroostook County shall comply with the requirements determined 
by the commission, including the requirement that proposals include a partnership with at 
least 2 federally recognized Indian tribes in the State regarding operation of the casino or 
ownership in the casino, or both. The commission shall require that a proposal for the 
privilege to submit an application to the board for the operation of a casino include a 
nonrefundable application fee of $100,000 and an agreement to pay the costs of the board 
for processing an application and performing background investigations, as described in 
section 1018, subsection 1, if awarded the privilege to submit an application to the board 
for a license to operate a casino. The commission shall ensure that the request for 
proposals clearly identifies the deadline for submission and all bid requirements. The 
commission shall follow, as nearly as practicable, the provisions governing competitive 
bidding prescribed by Title 5, chapter 155, subchapter 1-A and rules adopted pursuant to 
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that subchapter. 
6. 
Request for proposals; factors; northern casino. 
When considering bids 
received in response to a request for proposals prescribed in this section for a location in 
Washington County or Aroostook County, the commission shall consider the following: 
A. Business and market factors, including: 
(1) The bidder's commitment and capacity to make an initial minimum capital 
investment of $20,000,000 for a casino facility. Land acquisition, license fees and 
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off-site improvements are not considered to be part of the minim.um. capital 
investment; 
(2) The potential gross and net income to be generated by the bidder based upon 
documented, expert market analysis; 
(3) The extent to which the bidder's market plans suit the character of the region 
and the local population in a way that encourages residents of the State to choose 
to patronize the bidder's proposed facility as opposed to gaming facilities in other 
states or provinces; 
(4) The extent to which the bidder's proposed gambling facility can reasonably 
be expected to serve as a regional recreational gambling destination; 
(5) The bidder's proposed capital investment in a gambling facility, proposed 
amenities associated with the facility and timing of capital investment 
expenditures in terms of ensuring that the facility is profitable; and 
(6) Other factors, properly disclosed in the commission's request for proposals, 
that the commission determines to be relevant; 
B. Economic development factors, including: 
(1) The bidder's plan to be part of or enter into a partnership with 2 or more 
federally recognized Indian tribes in the State and the extent to which the 
proposed gambling facility will maximize employment opportunities and 
economic benefits for all federally recognized Indian tribes in the State; 
(2) The bidder's workforce development plan and the extent to which it will 
maximize use of the region's existing labor force; 
(3) The impact on economic development, existing and planned, in the region of 
the proposed gambling facility; and 
( 4) Other factors, properly disclosed in the commission's request for proposals, 
that the commission determines to be relevant; 
C. Site location factors, including: · 
. (l) The adequacy of transportation routes leading to the proposed location of the 
gambling facility; 
(2) Any negative impact of the proposed location of the gambling facility on the 
municipality in which the facility is to be located, including but not limited to 
traffic congestion, worsened road safety conditions and increased safety concerns 
for pedestrian traffic; 
(3) The proximity of the proposed location of the gambling facility to major 
transportation routes and the Canadian border in order to maximize patronage 
from cross-border traffic; 
( 4) The bidder's proposals for mitigating negative impacts identified under this 
paragraph; and 
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(5) Other factors, properly disclosed in the commission's request for proposals, 
that the commission determines to be relevant; and 
D. Factors other than those listed in paragraphs A to C, including: 
(1) The bidder's plan to identify, address and minimize the potential for and 
existence of negative consequences associated with gambling and the operation 
of the bidder's proposed facility, including, but not limited to, a financial 
commitment to efforts to address problem gambling prevention, intervention, 
treatment and research; 
(2) The effects, both positive and negative, that can be reasonably anticipated to 
be experienced by the municipality in which the proposed gambling facility is 
located and the communities in the region; and 
(3) 
The likelihood that the bidder will meet the casino operator license 
requirements described in section 1016. 
7. Bid award factor priorities; northern casino. The commission shall develop a 
system of assigning points to the factors required to be considered under subsection 6. 
The commission is authorized to hire or enter into a contract with vendors experienced in 
evaluating business plans for large-scale development and the effects of development on 
the local and regional economies to assist with the consideration of bids and development 
of the point system required by this subsection. The commission shall request, and take 
into consideration when awarding a bid, comment from members of the 4 federally 
recognized Indian tribes in the State for the purpose of determining which proposal 
provides the greatest employment opportunities and economic benefits to all of the 4 
federally recognized Indian tribes. Development of a point system must ensure that 
factors that support the following are awarded the highest point value: 
A. 
The maximum potential increase in employment opportunities and economic 
benefits for all federally recognized Indian tribes in the State; and 
B. The representation and incorporation by the proposed casino of the character of 
the State generally and, in particular, the character of the surrounding region 
consistent with historic uses, local planning and zoning requirements. 
8. Notice of award. Upon award of the privilege to submit an application for a 
casino operator license to the board, the commission shall identify in a document 
provided to all bidders and posted on the board's publicly accessible website how the 
successful bidder's proposal supported the priorities described in subsection 7. 
9. Contract required; northern casino. A person who is selected as the winning 
bidder for the privilege to submit an application to the board for a casino operator license 
shall agree to enter into a contract with the commission that obligates the casino operator 
to the proposals made in the bid submitted in accordance with this section. In addition, 
the contract must include: 
A. A framework of reasonable financial penalties for failure of the casino operator to 
comply with the terms of the contract and the circumstances under which failure to 
comply with terms of the contract justifies withholding all cnet slot machine income 
and net table game income until the terms of the contract are satisfied; 
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B. · Disclosure of partnership agreements with at least 2 of the federally recognized 
Indian tribes in the State and a framework of compensation to be paid to the parties in 
the partnership for failure to abide by those agreements; 
C. An agreement that, regardless of whether the casino is operated on land owned by 
a federally recognized Indian tribe, tribal reservation land, tribal territory or land held 
in trust by a tribe, the casino is subject to the provisions of this chapter and the laws 
of the State, generally; and 
D. Annual reinvestment requirements that direct the casino operator, beginning no 
sooner than 5 years aft~r commencing operation of slot machines at the casino, to 
either make capital improvements to the casino facility or deposit with the board, in 
an account described in section 1018, subsection 2-D, an amount no less than 2% but 
nb greater than 3% of net slot machine income and net table game income generated 
by the casino during the previous year. 
The commission shall consult with the Office of the Attorney General during the 
negotiation and execution of the contract. The contract must be approved by the Attorney 
General. The casino operator license issued by the board does not take effect and the 
board may not accept the license fee required under section 1018, subsection 1, paragraph 
C-3 until the contract is executed. 
10. Entity that is not federally recognized tribe may submit bid; expert analysis 
may be required. Nothing in this section precludes an entity that is not a federally 
recognized Indian tribe from submitting a bid to the commission as long as the entity that 
is not a federally recognized Indian tribe has entered into a partnership agreement with 
the federally recognized Indian tribes that provided a statement to the commission under 
subsection 1 indicating that they wished to be in a partnership for the operation of or 
ownership in a casino. The commission may require submission of documented expert 
analysis from a bidder to support the proposals submitted by the bidder.' 
Amend the amendment by striking out all of section 12 and inserting the following: 
'Sec. 12. 8 MRSA §1018, sub-§1, ,r,rC-2 to C-5 are enacted to read: 
C-2. 
The fee for a casino operator license for a casino in York Countv or 
Cumberland County, issued in accordance with section 1011-B, is $55,000,000. The 
license fee must be deposited in accordance with section 1018-A, except for 
$5,000,000, which must be deposited to the General Fund and used for the 
administrative expenses of the board. The license fee is separate from the 
nonrefundable application fee required pursuant to section 1011-B, subsection 1 and 
the payment of costs to the board for processing the application and performing 
background investigations.~ 
C-3. The fee for a casino operator license for a casino in Washington County or 
Aroostook County, issued in accordance with section 1011-C, is $1,000,000, which 
must be deposited to the General Fund and used for the administrative expenses ,of 
the board. The license fee is separate from the nonrefundable application fee required 
pursuant to section 1011-C, subsection 5 and the payment of costs to the board for 
processing the application and performing background investigations. 
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SENATE AMENDMENT" ' 
"to COMMITTEE AMENDMENT "E" to H.P. 876, L.D. 1280 
C-4. 
The renewal fee for a casino operator license for a casino in Washington 
County or Aroostook County, issued subsequent to the.award by competitive bidding 
in accordance with section 1011-C, is $100,000 and is due 5 years after the initial fee 
required under paragraph C-3 and every 5 years thereafter. 
C-5. The annual registration fee for a slot machine and a table game 0perated at a 
casino licensed on or after January 1, 2016 is $100.' 
Amend the amendment by striking out all of section 15 and inserting the following: 
'Sec. 15. 8 MRSA §1018, sub-§§2-A to 2-D, 3-A and 3-B are enacted to read: 
2-A. Term of license issued on or after January 1, 2016; southern casino. A 
casino operator license issued by the board pursuant to section 1011, subsection 2-C is 
effective for 20 years unless revoked or surrendered pursuant to subchapter 5. 
2-B. Term of license issued on or after January 1, 2016; northern casino. A 
casino operator license for a facility in Washington County or Aroostook County issued 
by the board pursuant to section 1011, subsection 2-C is effective for 5 years from the 
date of issuance unless revoked or surrendered pursuant to subchapter 5. 
2-C. Annual reinvestment requirements; southern casino. A casino operator 
licensed by the board pursuant to section 1011, subsection 2-C operating a casino in York 
County or Cumberland County may deposit with the board the percentage of net slot 
machine income and net table game income required as an annual reinvestment pursuant 
to the contract executed in accordance with section 1011-B, subsection 5. Toe board 
shall hold the funds in an interest-bearing, nonlapsing account. The casino operator may 
request funds from the account for the purpose of making capital investments or 
improvements to the casino facility. If there are funds in the account and the casino 
ceases operation for a period of more than 90 days, the funds must be deposited to the 
General Fund. 
2-D. Annual reinvestment requirements; northern casino. A casino operator 
licensed by the board pursuant to section 10ll, subsection 2-C operating a casino in 
Washington County or Aroostook County may deposit with the board the percentage of 
net slot machine income and net table game income required as an annual reinvestment 
pursuant to the contract executed in accordance with section 1011-C, subsection 9. Toe 
board shall hold the funds in an interest-bearing, nonlapsing account. The casino operator 
may request funds from the account for the purpose of making capital investments or 
improvements to the casino facility. If there are funds in the account and the casino 
ceases operation for a period of more than 90 days, the funds must be deposited to the 
General Fund. 
3-A. Licensee other than the original applicant;. contract applicable; transfer 
fee. :If a person initially licensed to operate a casino after January 1, 2016 in York 
County or Cumberland County surrenders the license or the license is revoked, a 
subsequent licensee authorized to operate the casino in accordance with this chapter is 
subject to the terms of the contract required by arid ·executed under section 1011-B, 
subsection 5. A subsequent licensee is required to submit an application to the board and 
is subject to the licensing qualifications prescribed under section 1016 and may only 
operate the casino for the remainder of the 20-year license term applied to the initial 
licensee. Toe fee for the transfer of a casino operator license initially issued subsequent 
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to the competitive bid process under section 1011-B is $500,000, which must be 
submitted to the board for deposit to the General Fund. 
3-B. Licensee other than original applicant; contract applicable. If a person 
· initially licensed to operate a casino in Washington County or Aroostook County 
surrenders the license or the license is revoked, a subsequent licensee authorized to 
operate the casino in accordance with this chapter is subject to the terms of the contract 
required by and executed under section 1011-C, subsection 9. A subsequent licensee is 
required to submit an application to the board and is subject to the licensing qualifications 
prescribed under section 1016.' 
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Amend the amendment in section 16 in §1018-A in the first line (page 9, line 2 in 
amendment) by inserting after the following: "mitigation" the following: '; southern 
casino fee' 
Amend the amendment in section 19 in subsection 3 in paragraph A in the last line 
(page 10, line 9 in amendment) by striking out the following: "and" and inserting the 
following: 'ana' 
Amend the amendment in section 19 in subsection 3 in paragraph B in the last line 
(page 10, line 13 in amendment) by striking out the following: "casino." and inserting the 
following: 'casino,.; and' 
Amend the amendment in section 19 in subsection 3 by inserting at the end the 
following: 
'C. 
A casino operating in Washington County or Aroostook County, licensed 
pursuant to section 1011-C, may operate up to 250 slot machines for the 3 years after 
commencement of slot machine operation at the casino and up to 350 machines after 
years of slot machine operation at the casino.' 
Amend the amendment by inserting after section 19 the following: 
'Sec. 20. 8 MRSA §1036, sub-§2-A, as amended by PL 2013, c. 118, §2, is 
further amended to read: 
2-A. Distribution from casino of slot machine income. A casino operator shall 
collect and distribute 46% of the net slot machine income from slot machines operated by 
the casino operator to the board for distribution by the board as follows: 
A. Twenty-five percent of the net slot machine income must be forwarded directly 
by the board to the Treasurer of State, who shall credit the money to the Department 
of Education, to be used to supplement and not to supplant funding for essential 
programs and services for kindergarten to grade 12 under Title 20-A, chapter 606-B; 
B. Four percent of the net slot machine income must be forwarded by the board to 
the University of Maine System Scholarship Fund created in Title 20-A, section 
10909 and to the Board of Trustees of the Maine Maritime Academy to be applied by 
the board of trustees to fund its scholarship program. The slot machine income under 
this paragraph must be distributed as follows: 
( 1) The University of Maine System share is the total amount of the distribution 
multiplied by the ratio of enrolled students in the system to the total number of 
enrolled students both in the system and at the Maine Maritime Academy; and 
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(2) The Maine Maritime Academy share is the total amount of the distribution 
multiplied by the ratio of enrolled students at the academy to the total number of 
enrolled students both in the system and at the academy; 
C. Three percent of the net slot machine income must be forwarded by the board to 
the Board of Trustees of the Maine Community College System to be applied by the 
board of trustees to fund its scholarships program under Title 20-A, section 12716, 
subsection 1; 
D. Four percent of the net slot machine income must be forwarded by the board to 
the Treasurer of State, who shall distribute the funds to the tribal governments of the 
Penobscot Nation and the Passamaquoddy Tribe; 
E. Three percent of the net slot machine income must be deposited to the General 
Fund for administrative expenses of the board, including gambling addiction 
counseling services, in accordance with rules adopted by the board; 
F. Two percent of the net slot machine income must be forwarded directly to the 
municipality in which the casino is located; 
G. One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the Agricultural Fair Support Fund 
established in Title 7, section 91; 
H. One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the fund established in section 298 
to supplement harness racing purses; 
L One percent of the net slot machine income must be credited by the board to the 
Sire Stakes Fund created in section 281; 
J. One percent of the net slot machine income must be forwarded directly to the 
county in which the casino is located to pay for mitigation of costs resulting from 
gaming operations; 
L. Beginning July 1, 2013, 1/2 of 1% of the net slot machine income must be 
forwarded by the board to the Treasurer of State, who shall credit the money to the 
Maine Milk Pool, Other Special Revenue Funds account within the Department of 
Agriculture, Conservation and Forestry to help fund dairy farm stabilization pursuant 
to Title 7, sections 3153-B and 3153-D; and 
M. Beginning July 1, 2013, 1/2 of 1 % of the net slot machine income must be 
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forwarded by the board to the Treasurer of State, who shall credit the money to the 
Dairy Improvement Fund established under Title 10, section 1023-P. 
If a recipient of net slot machine income in paragraph 9-;- H or I owns or receives funds 
from a slot machine facility or casino, other than the casino in Oxford County or the slot 
machine facility in Bangor, then the recipient may not receive funds under this 
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subsection, and those funds must be retained by the Oxford County casino operator.' 
Amend the amendment in section 20 in t~e first line (page 10, line 14 in amendment) 
by striking out the following: "and 2-E" and inserting the following: 'to 2-F' 
Amend the amendment in section 20 by inserting at the end the following: 
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'2-F. 
Distribution of slot machine income and table game income from a 
northern casino. A casino operator licensed to operate a casino in Washington County 
or Aroostook County pursuant to section 1011-C shall collect and distribute 46% of net 
slot machine income and 16% of net table game income to the board. The distributions 
must be held by the board until a distribution is established by the Legislature for net slot 
· machine income and net table game income generated by a casino.' 
Amend the amendment by inserting after section 24 the following: 
'Sec. 25. Joint standing committee authorized' to submit legislation. The 
joint standing committee of the Legislature having jurisdiction over veterans and legal 
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affairs is authorized to submit legislation to the First Regular Session of the 128th 
Legislature establishing a manner of distribution of slot machine and table game revenue 
that will apply to a casino licensed pursuant to the Maine Revised Statutes, Title 8, 
section IO 11-C in either Washington County or Aroostook County and amending the 
laws governing the issuance of casino operator licenses and the regulation of casinos 
based on rules of the Department of Public Safety, Gambling Control Board that currently 
govern those functions.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment establishes a competitive bid process for a casino in either 
Washington County or Aroostook County, the operation of which is to maximize 
economic and employment benefits for the 4 federally recognized Indian tribes in the 
State, !mown as the northern casino. The Casino Development Commission is directed to 
develop a request for proposals for the privilege to submit an application to the 
Department of Public Safety, Gambling Control Board for a casino operator license. Prior 
to the commission's submitting a request for proposals for a northern casino operator 
license, voters would have to approve the operation of a casino by a countywide 
referendum. The referendum must be held on the same date as a statewide election and no 
sooner than June 1, 2017 and no later than July 1, 2018. The fee to submit a bid to the 
commission is $100,000 for a northern casino. It provides for specific supporting 
information to be submitted by the bidder and considered by the commission including 
the bidder's ability to make a minimum capital investment of $20,000,000 for a northern 
casino. The bid for a noi;them casino requires a partnership with at _least 2 federally 
recognized Indian tribes in the State. 
For the northern casino, the commission is directed to develop a point system for the 
factors to be considered in evaluating proposals and give priority to proposals that 
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maximize the employment and economic benefits to federally recognized Indian tribes in 
the State. The winning bidder must enter into a contract with the commission that 
obligates the casino operator to abide by the proposals made in the winning bid. Failure to 
abide by the terms of the contract could result in financial penalties to the operator. 
The license fee for a northern casino under the amendment is $1,000,000 for a 5-year 
term with a renewal fee of $100,000. 
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SENATE AMENDMENT" B" to COMMITTEE AMENDMENT "E" to H.P. 876, L.D. 1280 
The amendment sets the distribution of net slot machine revenue for the northern 
casino at 46% and sets the distribution of net table game revenue for the casino at 16%. 
The bill authorizes the Joint Standing Committee on Veterans and Legal Affairs to submit 
legislation establishing a distribution of the slot machine and table game revenue required 
to be paid by the casino. 
Under current law, 4% of net slot machine income must be forwarded to the tribal 
governments of the Penobscot Nation and the Passamaquoddy Tribe, unless those tribal 
governments own or receive funds from a slot machine facility or casino, other than the 
casino located in Oxford County or the slot machine facility in Bangor, in which case the 
tribal governments are not due any of the net slot machine income. This amendment 
removes that disqualification, allowing those tribal governments to receive net slot 
machine income even if they own or receive· funds from a slot machine facility or casino. 
SPONSOREDBY: yg t:: ~ 
(Senator PAT~K) 
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COUNTY: Oxford 
. FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
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Approved: 03/28/16 feac 
LD 1280 
LR 1572(20) 
An Act To Provide lncoiµe Tax Relief by Expanding Gaming Opportunities 
- Fiscal Note for Senate Amendment ''g' _to Committee Amendm~nt "E" '5--<, y_ f' 
Sponsor: Sen. Patrick of Oxford 
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Fiscal Note Required: Yes 
Fiscal Note 
Contingent current biennium referendum costs - General Fund 
Contingent current biennium cost increase - Other Special Revenue Funds 
Contingent current biennium revenue increase - General Fund 
Contingent current biennium revenue increase - Other Special Revenue Funds 
Change to tribal revenue 
Fiscal Detail and Notes 
If Washington and Aroostook counties choose to hold referendums during the state primary election in June 2016, the 
Department of Secretary of State would need a General Fund appropriation of $11, 772 for ballot printing costs and 
postage. If the counties elect to hold referendums during the general election in November 2016, the Department of 
Secretary of State would need a General Fund appropriation of $14,464 for ballot printing. costs and postage only if the . 
questions require printing a separate ballot. 
The bill creates a commission to use a competitive bid process to award the privilege to apply for a casino to a single 
applicant. Bidders will pay a $100,000 bidding fee to win the right to be the applicant. Any bidding fees will be 
credited to the General Fund. The Gambling Control Board will accept an application for a casino license in either 
Aroostook County or Washington County from the winning bidder as long as the voters of the county where the 
proposed casino will be.located have voted to approve a casino. Only one casino, in either Aroostook or Washington 
County, may be licensed. The Department of the Attorney General will also require a General Fund appropriation of 
$63 ,3 54 in fiscal year 2016-17 for one part-time Assistant Attorney General position dedicated to the Casino 
Development Commission. 
The facility would be taxed at the rate of 46% of net slot income and 16% of net table game income. The bill requires a 
casino, beginning no sooner than 5 years after operation of slot machines, to make capital improvements to the casino 
using 2% to 3% of both net slot machine and net table game income or direct those funds to the Gambling Control 
Board. This fiscal note assumes that the facility will not direct these funds to the Gambling Control Board. The bill 
limits the number of slot machines to 250 for the first 3 years of the casino's operation, then allows 350 slot machines 
after that. 250 slot machines and 10 table games for the first 3 years of the casino's operation would generate estimated 
annual revenue of $7,1~6,711 credited to the Gambling Control Board. 350 slot machines and 10 table games starting 
in the fourth year of the casino's operation would generate estimated annual revenue of $9 ,804,000 for the Gambling 
Control Board. This revenue will be retained within the board until the Legislature decides on a distribution. 
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LR1572(20) - Fiscal Note - Page 1 of2 
SB(s-~Y2) 
Each non-refundable bid proposal will generate $100,000 in General Fund revenue. The casino operator license will 
bring in General Fund revenue of $1,000,000 in the first year and registration fees of $iOO per slot machine and per 
table game will generate Other Special Revenue Ftmds revenue of $36,000 annually. A one-time renewal fee due five 
years after the casino begins operating will generate Other Special Revenue Funds revenue of $100,000. Annual State 
costs associated with 5 inspectors, an auditor and other related expenses are estimated to be $523,510. The Department 
of Public Safety will require Other Special Revenue Funds allocations of $523 ,510 to cover the annual state costs. 
Under current law, 4% of net slot machine income from Oxford Casino is directed to the Penobscot Nation and the 
Passamaquoddy Tribe unless they receive funds from a slot machine facility or casino other than Oxford Casino or 
Hollywood Casino, in which case Oxford Casino would retain the 4% of net slot machine income. This amendment 
allows the Penobscot Nation and the Passamaquoddy Tribe to receive the 4% regardless of whether they receive 
revenue from casinos other than Oxford or Hollywood. This results in an estimated annual revenue increase of 
$2,527,134 to the tribes. 
This legislation is expected to have only a minor impact on revenues generated by the Hollywood and Oxford casinos. 
Summary of Casino Revenue 
Gross Slot Income 
Player Payback - Slot Income 
Net Slot Income 
Operator Share of Net Slot Income - 54% 
Share of Net Slot Income to Gambling Control Board - 46% 
Net Table Game Income 
Operator Share of Net Table Game Income - 84% 
Share of Net Table Game Income to Gambling Control Board- 16% 
State Revenues - Other.Special Revenue Funds 
Gambling Control Board (from 46% slot and 16% table income) 
Registration fees @ $100 per slot or table per year 
License Renewal Fee - due after 5 years 
State Revenues - General Fund 
Bidding Fee - assumes 2 bidders 
Casino Operator License - 1st year only 
Summary of State Expenditures - Other Special Revenue Funds 
Public Safety - Gambling Control Board 
Annual Estimates 
Years I - 3 
$139,156,250 
$124,823,156 
$14,333,094 
$7,739,871 
$6,593,223 
$3,584,300 
$3,010,812 
$573,488 
$7,166,711 
$26,000 
$100, 000 (one-time) 
$200,000 (one-time) 
$1,000,000 (one-time) 
$523,510 
Starting in 
Year4 
$194,818,750 
$174,752,419 
$20,066,331 
$10,835,819 
$9,230,512 
$3,584,300 
$3,010,812 
$573,488 
$9,804,000 
$36,000 
$523,510 
LR1572(20) - Fiscal Note - Page 2 of2