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In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek.  Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five dollars.”  Voters expanded the limits on gaming in 2008 through the passage of Amendment 50 to the Colorado Constitution, thereby allowing the games of roulette and craps, bets of up to $100, and extended casino hours of operation.  This issue brief looks at how casinos are tax

In May 2018, the U.S.  Supreme Court found in Murphy v.  National Collegiate Athletic Association that the federal Professional and Amateur Sports Protection Act (1992) violated the Tenth Amendment to the U.S.

Gambling is defined in Colorado law as “risking any money, credit, deposit, or other thing of value for gain contingent in whole or in part upon lot, chance, the operation of a gambling device, or the happening outcome of an event, including a sporting event, over which the person taking a risk has no control.  According to the Division of Gaming within the Colorado Department of Revenue, in practical terms this is defined more succinctly as: payment, luck, and the receipt of prizes. If one of these criteria is not present, an activity does not meet the definition of gambling.