An act relating to casino gaming

This bill proposes to authorize up to two casino gaming operations in Vermont by requiring the Board of Liquor and Lottery to issue licenses for casinos. It establishes a 10% tax on a casino's adjusted gross receipts and sets a $5 million license fee (payable in full or installments), with applications requiring a $100,000 nonrefundable fee. The bill directly affects potential casino operators, the Board of Liquor and Lottery (which would oversee licensing and enforcement), and Vermont residents through potential tax revenue and local economic impacts. The legislation defines key terms like "casino" and "gaming operation" but focuses on the regulatory framework for licensing, taxation, and oversight.