DOR Gaming
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Gaming Taxes

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The Colorado Constitution authorizes a tax of up to 40 percent on casino adjusted gross proceeds (AGP). The Constitution states the percentage shall be established annually by the Gaming Commission. Over the years the Commission has maintained a graduated tax structure in which casinos pay a higher percentage the more AGP they generate. This is designed to encourage a mixture of small-, medium- and large-sized casinos. The highest tax rate has reached a maximum of 20 percent.


Under Amendment 50, if the Commission decides to raise the tax rates higher than those in place on July 1, 2008, voters statewide would need to approve the increase.


The gaming tax is paid and collected on a monthly basis, with casinos required to file returns by the 15th of the following month.


AGP is most easily defined as the amount of money wagered by bettors minus payouts from casinos.