Page 20 - August 2013 • Southern California Gaming Guide

August 2013 Gaming News
TNew BBQ, Seafood Buffets at Chumash Casino Resort
he Chumash Casino Resort’s Creekside Buffet including Memphis, the Carolinas, Kansas City, Texas On Fridays, the Creekside Bu et is o ering an all-you- has two new themed nights that are getting rave and, of course, Santa Maria. It’s an opportunity to can-eat Seafood Buffet that features a shell sh bar, hand- reviews from barbecue showcase your favorites smoked rolled sushi, fresh sh caught in nearby Morro Bay, locally
and seafood a cionados alike. e Smokin’ Southern BBQ Buffet on ursdays, features meats prepared in a smoker that the Chumash Casino Resort purchased from award-winning
Bubba Grills in Haddock,
Georgia. e o erings highlight
avors and BBQ techniques from across the country
with di erent wood avors and
sauce styles that have made BBQ
famous around the country. Get
ready for helpings of brisket, ribs,
pork shoulder, Red Oak grilled
Tri-Tip and more. e all-you-
can-eat BBQ on ursday night Bu et is open Fridays from 4 p.m. to 11 p.m. For more runs from 4 p.m. to 11 p.m., and information go online at ChumashCasinoResort.com or
costs $24.95 for Club Chumash members. call 1-800-248-6274.
Agua Caliente Casino Resort Spa Receives Certificate of Excellence
gua Caliente Casino Resort Spa is a winner! e AAA-rated Four Diamond resort has now received the prestigious, 2013 TripAdvisor Certificate of Excellence award. It’s all thanks to satis ed guests, who
rate and review the casino resort, ranking it in the top 10% worldwide for traveler feedback. To qualify, the property successfully maintained an overall rating of four or higher across the board.
Guests from San Diego, Torrance, Arizona and Canada have all described Agua Caliente Casino Resort Spa as “Paradise in the desert!”, “Nice, friendly, and helpful,” “ e Best Indian- owned Casino Resort in America,” and an “Exciting Place!”
General Manager C.J. Graham says it’s an honor to receive the award.
“Our guests are our number one priority,” Graham said. “ e fact that they take the time to give us such remarkable feedback, even after leaving the property, speaks volumes. anks to them, others can learn about the quality experience they can expect when staying at Agua
Caliente Casino Resort Spa.”
CFourt Rejects U.S. Tax Practice on Foreign Gamblers
oreign gamblers cannot be taxed on every winning bet they make in U.S. casinos when they Park led a lawsuit challenging his tax bill. e
grown vegetables and much more. e cost is $29.95 with your Club Chumash card, and for an additional $6, you can enjoy a 1-pound whole lobster! Each table in the Creekside Bu et features its own bucket and metal cracker, which will help you feast on the lobster, Avila Bay rockcrabandtheshell shofyourchoosing. eSeafood
end up losing money overall, a federal appeals court ruled on Tuesday, July 9th, rejecting current Internal Revenue Service policy.
ruling overturned a decision from the U.S. Tax Court upholding the IRS policy. e tax agency had based its policy on the fact that foreigners cannot deduct gambling losses from their income, as U.S. residents can, and thus should not be allowed to do so during individual gambling sessions. Judge Kavanaugh, however, called that a “non sequitur.”
“ e fact that non-resident aliens may not deduct gambling losses from gambling winnings does not tell us how to measure those losses and winnings in the rst place,” he wrote.
e case is Park v. Commissioner of Internal Revenue Service, U.S. Court of Appeals for the District of Columbia Circuit, No. 12-1058. e IRS could appeal the ruling to the U.S. Supreme Court.
...Gaming News Continues on page 21
e U.S. Court of Appeals for the District of Columbia Circuit ruled that the IRS must treat foreign gamblers the same way it taxes U.S. bettors when they visit a casino.
“After a night of gambling, it’s no fun to walk out of the casino a loser,” wrote Judge Brett Kavanaugh for a unanimous three-judge panel. “But it’s even worse when the IRS, on your way out, tries to tax you on each individual bet that you happened to win over the course of your losing night.”
U.S. citizens are taxed on the gains they make per session. When a gambler cashes out at the end of the night, he or she owes income tax on any pro ts. If the session was unsuccessful, the bettor owes nothing.
at has not been the case with foreign gamblers, who were taxed on every winning bet made in games like slot
machines, regardless of whether they ended up losing money. e IRS’s policy before the July 9th ruling was to tax foreign gamblers 30% each time they won a bet in games such as bingo, slots and poker — without regard for their losses during the same session. (Table games such as craps, roulette, blackjack and baccarat were already exempted from the per-bet rule.)
Sang Park, a South Korean businessman, visited Pechanga Resort & Casino in 2006 and 2007. While he won more than $500,000 playing slot machines, he lost even more, leaving him with more than $50,000 in losses for those two years of gambling, according to court documents. Nevertheless, the IRS taxed him on his winnings, claiming he owed more than $150,000, despite the fact that he lost money.
PAGE 20
SOUTHERN CALIFORNIA GAMING GUIDE
AUGUST 2013