Colorado Gambling Regulation

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Gambling Legislation imageKnown for its beautiful landscapes and majestic mountain ranges, Colorado has been a bastion of gambling since the Gold Rush days, when thousands of people flocked to the state in search of wealth and prosperity. Gambling was a common occupation among frontier inhabitants throughout the 19th century. Doc Holliday, Wyatt Earp, and Bat Masterson were only a few of the famed cardsharps who frequented the saloons in the Centennial State.

Gambling went unregulated in these early days, but a lot has changed since then. Colorado is now home to legal horse racing, sports betting, lotteries, and full-fledged casino gaming. Although reasonably lenient, the state’s regulatory framework protects the public and aligns with the public interest.

Commercial gaming is densely concentrated in Central City, Cripple Creek, and Black Hawk, all of which have attained historic-town status. The three cities are home to over thirty commercial casinos where visitors can play anything from slots and video poker to table mainstays like roulette, blackjack, craps, and baccarat.

Two tribal casinos operate in the southwestern part of the state, near the border with New Mexico, in Towaoc and Ignacio. The gaming sector is a major contributor to the local economy, providing jobs to thousands of residents and generating over $403 million in annual tax revenue.

However, state laws are significantly less permissive when it comes to interactive gambling. Colorful Colorado joined the ranks of states with legal sports betting in late 2019, allowing locals to place their wagers both online and in person at retail sportsbooks. Daily fantasy sports also enjoy legal status, but online casino gaming and poker remain illegal in the Centennial State. Lotteries are available in a retail format only.

Gambling Laws in Colorado

Several forms of casino gaming are legal in Colorado, provided that operators obtain authorization from local regulators. The Division of Gaming within the Department of Revenue and the Limited Gaming Control Commission are the two agencies responsible for administering the regulatory framework and ensuring compliance with state gambling laws.

Colorado Revised Statutes (CRS)
Limited Gaming Act of 1991
Amendment 50
Colorado Compacts with Tribal Nations

License Types and Requirements

Six types of gaming licenses are available in the Centennial State. Vendor licenses are required for the manufacture, import, sale, and distribution of slot machines within Colorado. Slot machine permits must be renewed every two years. Businesses that wish to operate slot machines on their premises must apply for operator licenses, which are valid for two years. Such businesses may offer only slot machines obtained from licensed manufacturers.

Commercial casinos that offer both slot machines and table games need retail licenses from the local gambling regulator. Individuals employed in the gaming industry must submit applications for support licenses. Separate key employee permits are issued to the people responsible for overseeing gambling activities on the gaming floor.

Finally, associated equipment supplier licenses are issued to individuals who sell, distribute, or import associated gaming equipment in Colorado. For clarification, the term “associated equipment” refers to machines and systems used for monitoring, collecting, and reporting gambling-related transactions. The term does not include gambling devices and equipment like slot machines, card shufflers, or roulette wheels, for instance.

Retail licenses are issued only for specific authorized locations and are non-transferable. However, retail licensees may transfer their operations to another location with the approval of the Limited Gaming Control Commission. The regulator can grant temporary or conditional permits to interested operators.

Background Checks
Renewal, Suspension, and Revocation
Miscellaneous Requirements and Restrictions

Gambling Fees and Taxes in Colorado

1Costs Associated With the Background Checks

All license applicants must pay the expenses associated with the background checks conducted by local gambling regulators. Application and license fees for operators vary from $8,700 to $17,400, with the exact amount depending on the number of individuals who hold a 5% or greater interest in the gambling business. Slot machine vendors must pay the same initial license fee as operators. Vendor license renewal costs are lower, with fees ranging from $3,700 to $7,400.

2Commercial Gambling Taxes

The Division of Gaming is responsible for determining the annual taxes imposed on commercial gaming operators in Colorado. However, the rates may not exceed 40% of the casinos’ adjusted gross revenue under Amendment 50. The percentages withheld from operators’ gross proceeds range from 0.25% to 20%, as shown below.

Adjusted Gross Revenue Tax Percentage
Up to $2 million 0.25%
From $2 million to $5 million 2.00%
From $5 million to $8 million 9.00%
From $8 million to $10 million 11.00%
From $10 million to $13 million 16.00%
More than $13 million 20.00%

Payments made by commercial casino operators go to the Limited Gaming Fund under the requirements outlined in Section 44-30-701 of the Colorado Limited Gaming Act. The same section addresses the distribution of gambling-related fees and taxes. Some of the money covers the expenses of local regulatory agencies, while the remainder is appropriated by the state and by the governing bodies of the counties and cities where the casinos are located.

Allocation of Commercial Gambling Taxes
Counties of Teller and Gilpin 12.00%
Cities of Central, Cripple Creek, and Black Hawk 10.00%
Colorado General Fund 50.00%
Colorado Historical Society 28.00%
Allocation of Gambling Taxes Deposited into the Colorado General Fund
Colorado Office of Film, Television, and Media $500,000.00
Colorado Travel and Tourism Promotion $15 million
Advance Industries Acceleration $5.5 million
Higher Education Research Fund $2.1 million
Creative Industries Cash Fund $2 million
Local Government Limited Gaming Impact Program $5 million

3Tribal Gaming Fees and Taxes

Like commercial casinos, tribal gaming operators are subject to licensing fees under the terms of their compacts. The tribal gambling regulatory agency can grant three types of permits: facility, operator, and gaming device manufacturing and distribution. The tribes themselves set the licensing fees because their compacts do not specify any exact costs.

Sky Ute Casino, operated by the Southern Ute in Ignacio, pays annual renewal fees of $1,000. A significant portion of the money the tribes generate from Class III gambling goes toward various tribal programs, member welfare, charities, and local economic development.


Social Responsibility Policies

Section 44-30-809 of the Colorado Limited Gaming Act prohibits residents under 21 from participating in casino gambling. Underage individuals may not loiter on the gaming floor or sit at the tables without playing. Employees who conduct gambling games must also meet the minimum legal age requirement.

Policies at Commercial Casinos
Policies at Tribal Casinos

Sports Betting Regulation in Colorado

1Proposition DD

Sports betting became legal in the Centennial State in November 2019 after local voters approved Proposition DD by a narrow margin of about 22,000 votes. The measure authorized sports wagering and allowed land-based casinos within the state to accept bets legally under a license.

2In-Person and Remote Wagering

A referendum was necessary because state law requires residents to vote on new taxes. Residents of Central, Cripple Creek, and Black Hawk had to vote separately to authorize in-person wagering in land-based casinos. Wagering is also available via websites and mobile apps. The Southern Ute may offer sports betting under their gaming compact with the state government, and the tribe launched its sportsbook in summer 2020.

3Allowed Bet Types

Licensed sportsbooks can take action on local and international professional events, including motor sports. Betting on college games is also permitted, provided the wagers do not involve the individual performance of college athletes. Proposition DD prohibits wagering on high-school events and unauthorized daily fantasy sports.

4No Restrictions on Single Bets

Unlike casinos, where single bets are capped at $100, sportsbooks can set their own wagering limits. Opponents of Proposition DD pointed this out, arguing that bettors could lose large sums with a single tap on a touchscreen when no limits exist. The Division of Gaming and the Limited Gaming Control Commission are responsible for licensing and overseeing sports wagering operations.

5Biennial Fees and Tax Rates

Licensees must pay biennial license fees of up to $125,000 under Section 44-30-1505 (4) of the Limited Gaming Act. Betting operators also pay a 10% tax on their revenue. The tax money funds various gambling-addiction services and helps protect Colorado’s limited water resources.

About 6% of the taxes may go to the Hold Harmless Fund, which provides financial support to the counties that host sportsbooks. To receive money, host cities must prove their casinos have experienced decreased revenue as a result of sports betting legalization. Operators are charged no integrity fees for the leagues.

casino laws imageWhen it comes to remote gambling, only online sports betting and daily fantasy sports enjoy legal status in the Centennial State. Daily fantasy sports received authorization after House Bill 20-1286 passed into law as the Fantasy Contests Act. Operators who provide such contests must register with the Colorado Division of Gaming, which oversees these activities.

Smaller operators with fewer than 7,500 active registrants are subject to yearly audits conducted by third-party testing agencies. All licensees must verify their customers’ identities to ensure they meet the minimum age requirement. Only players aged 18 or older can engage in daily fantasy sports.

Customers also have the option to exclude themselves from participation in the contests. Additionally, the operators must store players’ funds in segregated accounts. A registered player can have no more than one account with each licensed operator. Operators who fail to comply with the regulatory requirements risk civil fines of up to $1,000 per violation under Section 44-30-1611 of the Fantasy Contests Act.

Online casino games are not yet legal in Colorado, but this does not stop Coloradans from playing at offshore websites that carry licenses from other jurisdictions. Such operators are outside the scope of the Colorado Division of Gaming and the Limited Gaming Control Commission. Players who gamble with them often lack consumer protections and have no legal recourse if they fall prey to abuse or fraud.

Colorado Gambling Regulators

casino taxes imageThe Colorado Division of Gaming (CDG) and the Colorado Limited Gaming Control Commission (CLGCC) are responsible for overseeing the local gambling industry. The two agencies enforce state gambling laws, issue licenses, and collect and distribute tax funds. They work together to preserve the integrity and honesty of the local gaming sector. The CLGCC consists of three commissioners, a chair, and a vice-chair, all of whom are appointed by the Colorado Governor. It has authority over all limited gambling licensees operating within the state.

The law requires the commissioners to come from different professional and political backgrounds. Up to three of the five members can belong to the same political party. CLGCC members can serve no more than two four-year terms. Commission meetings are held each month so members can discuss expenditures, gaming revenue, taxes, and other subjects.

The Division of Gaming oversees registered daily fantasy sports operators in the state. The Division operates as part of the Colorado Department of Revenue and transferred some of its regulatory responsibilities to the CLGCC after the passage of the 1991 Limited Gaming Act. The Division maintains a registry of all licensed DFS operators it supervises. At the time of writing, there are 35 licensees on the list, including major names like DraftKings, FanDuel, and RealTime Fantasy.

Conclusion

Despite the low limits on single bets and other restrictions, Colorado is home to a mature gambling market that generated more than $1.23 billion in gross revenue in 2021 from commercial casinos alone. Gambling operations have a massive impact on the local economy, with sportsbooks bringing in more than $6.6 million to state coffers within their first year of operation. Full-fledged online gaming is not yet legal in the Centennial State, but this does little to prevent Coloradans from playing at offshore online casinos.