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Taxpayers in the gaming industry include individuals, partnerships, corporations, and joint ventures operating gaming casinos on various facilities located in or near United States inland river waterways, river basins, channels, lakes, ponds, and cofferdams. These operations are conducted under licenses issued by local and state gaming agencies. Often, in the United States, state law prohibits gaming on land-based facilities and requires that the gaming facilities be on water. Operating casinos on the water are commonly referred to as "Riverboat Casinos." Operating casinos in water adjacent to land are commonly referred to as "Dockside Casinos." Taxpayers operating Riverboat or Dockside Casinos conduct legalized gaming activities that include blackjack, poker, roulette, craps, baccarat, keno and slot machines.
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