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Please refer to the full terms and conditions on our website. Log in. Annual Conference Football Law Law Firms Tax Advisors Country. Home Topics Legislating for game integrity as U. Legislating for game integrity as U. Continue reading this article Register with your email and password Already a member? About the Author. Leave a comment Please login to leave a comment.
Legal Advisors. Upcoming Events MAR. The District of Columbia approved sports betting in December and will take bets in the spring. But raising large amounts of tax revenue from sports gambling is no sure bet. Lotteries and casinos not only signal support for gambling, they also provide a regulatory infrastructure for sports betting.
The states that recently legalized sports betting all used existing casinos and lottery systems to help establish and run the new gambling activities. Hypothetically, states could tax either, but currently all tax revenue. This can lead to misstatements from policymakers who sometimes confuse the handle a lot of money with gambling revenue far less money or even tax revenue a fraction of the lesser amount when advocating for legalization. States also must set a tax rate high enough to maximize revenue but not so high that it discourages casinos or bettors.
Casinos and other gambling providers already operate on very small margins so high tax rates can discourage them from promoting or funding sports betting—or even operating a sports book at all. For example, even though sports gambling was legal Pennsylvania by May, casinos waited until November to offer the product to betting customers. Fewer options and smaller amounts bet mean less tax revenue. Tax rates also can affect payouts to winning sports bettors, which can be important with state competition.
And states also must compete with illegal bookmakers who still operate with tax-free odds and whose customers probably pay no income tax on their winnings. Most others view this as leagues looking for their piece of the revenue action. Regardless, all new states have resisted integrity fees so far, following seven decades of practice in Nevada. And the sports leagues seem pretty excited about legal gambling even without integrity fees.
However, the politically influential leagues may try to convince Congress to create a federal fee. New Jersey originally challenged the federal ban on sports gambling to revitalize Atlantic City. But as with so much else in , many customers want the sports betting product on their phones. New Jersey, Nevada, and West Virginia already offer mobile gambling. The District of Columbia and Pennsylvania plan to do so soon.
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Appropriate education and training sessions not only for the student-athletes and non-athlete students, but for administrators, faculty, and staff as well, may help to protect university communities. Best practices for training often involve conducting programs on crucial topics at least once per year for all affected individuals, and also upon hiring new employees. Training can be conducted in person or through online or video modules. The nature and scope of each informational program may vary based on the role of those being trained.
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