$90.39 million for the month of September 2023 at Plainage Park Casino, MGM Springfield and the Port of Angkor Boston.
It also generated about $49.81 million in taxable sports betting revenue between eight mobile/online sports betting operators and three direct operators for the month of September.
Total Game Sales (Casino Games)
PPC, a Category 2 slot facility, is taxed on 49% of the GGR. Of that total taxable amount, 82% is paid to Local Aid and 18% is allocated to the Race Horse Development Fund. Category 1 resort casinos MGM Springfield and Encore Boston Harbor are taxed on 25% of their GGR. The money is allocated to several specific state funds under game laws.
To date, the Commonwealth has collected a total of $1.541 billion in taxes and valuations from the casino operations of PPC, MGM and Angkor since the opening of their respective gaming facilities.
Sports Betting Earnings
EBH, MGM and PPC are licensed as Category 1 Sports Waging Operators to operate retail sportsbooks on their respective properties, with Category 1 Operators taxed on 15% of TSWR.
Barstool Sportsbook, BetMGM, Betr, Caesars Sportsbook, DraftKings Sportsbook, Fanatics Betting & Gaming, FanDuel, WynnBET are licensed as Category 3 Sports Waging Operator, which can operate mobile or online sportsbooks, and Category 3 operators are taxed on 20% of TWSR.
Of the total business taxable amount, 45% is allocated to the general fund, 17.5% to the Human Resources Investment Trust Fund, 27.5% to the Gaming Local Assistance Fund, 1% to the Youth Development Achievement Fund, and 9% to the Public Health Trust Fund.
To date, the Commonwealth has collected approximately $60.26 million in taxes and valuations from licensed operators' sports betting operations since it began in-person sports betting on January 31, 2023 and online on March 10.
When wages and excise taxes paid by a business operator under federal law are negative for a month, adjusted in excess of the business operator's total sports betting revenue, the Sports Betting Act allows the business operator to carry the negative amount of tax liability over the subsequent months on their filed returns.