Casino Gaming Section

In 2018, Arkansas voters approved Amendment 100 to the Arkansas Constitution, known as the ‘Arkansas Casino Gaming Amendment of 2018’ that created four casino licenses.

Casino gaming is defined as dealing, operating, carrying on, conducting, maintaining, or exposing for play any game played with cards, dice, equipment, or any mechanical, electromechanical, or electronic device or machine for money, property, checks, credit, or any representative value. Casino gaming shall also be defined to include accepting wagers on sporting events.

For each fiscal year, a casino licensee’s net casino gaming receipts are subject to a net casino gaming receipts tax of 13% on the first $150,000,000 of net casino gaming receipts and 20% on net casino gaming receipts exceeding $150,000,001.

The CGS Section is responsible for the overall compliance and regulatory processes involved with casino gaming including the following:

  • Development of rules and standards for operation of casino gaming.
  • Employment of personnel to conduct the compliance and regulatory duties.
  • Oversight as to the proper operation of gaming devices.
  • Audit/review of established procedures for daily gaming operations.
  • Review/calculation of proper state privilege fee.


Arkansas Casino Gaming Rules :

Appendices and Forms :

Privilege Tax Collection :