The Secretary of State's office publishes the Code of Colorado Regulations, the official record of all administrative rules adopted by State agencies.
Colorado Limited Gaming Act with Constitutional Amendment- updated 5/6/20
- Amendment 50
On July 2, 2009, Colorado casinos began to allow $100 maximum bets, offer the games of craps and roulette, and remain open 24 hours a day as the result of Amendment 50, approved by Colorado voters on Nov. 4, 2008. The amendment earmarks additional State revenues generated by the increased limits, games and hours to community colleges and the gaming towns and counties. The amendment also requires voter approval for any increase in gaming tax rates.
Prior to the implementation of Amendment 50, casinos were limited to a $5 maximum wager on slot machines, live blackjack and live poker, while being open from 8 a.m. to 2 a.m.
The Amendment 50 text is now incorporated into the Colorado Limited Gaming Act with Constitutional Amendment which is linked at the top of this web page.
- Gambling Payment Intercept
As of July 1, 2008, casinos are required to check an online database of persons who are delinquent in child support payments prior to awarding cash jackpot prizes that require an IRS form. If the winner of the cash prize is listed on the database, the casino is required to withhold the amount of the child support delinquency and submit it to the State. The withheld funds are directed to the Colorado Department of Human Services to be applied toward the delinquency. If the delinquency is less than the cash prize, the remainder is paid to the winner.
On July 1, 2011, the intercept program was expanded to include debts for outstanding criminal restitution. Casinos still perform only one search, but the search checks for outstanding debt in both areas and forwards any intercepted amounts to the State. The withheld funds are first applied by the Colorado Department of Human Services to any delinquent child support, and next by the State Judicial Department to any outstanding criminal restitution. Any remainder is paid to the winner.
Another expansion to the intercept program became effective on January 1, 2012, and includes certain unpaid debts to the State. As before, casinos perform a single search which subsequently checks for arrears in child support, criminal restitution, and state debt. In the event a patron has debt in all three areas, his/her winnings are intercepted, and the debts are applied in the following priority: Colorado Department of Human Services, State Judicial Department, and finally Colorado Department of Personnel and Administration. Any remaining winnings after satisfying any outstanding debt in these areas are paid to the patron. In early 2014, the Colorado Department of Personnel and Administration (DPA) database was added to the registry in conjunction with the development of a single intercept architecture called the Master Intercept Repository (MIR). Intercepts on behalf of DPA can include debt which has accrued through contract, subrogation, tort or operation of law.
The MIR centralizes the intercept process for outstanding child support costs, criminal restitution and other court fees, and state debt certified to DPA. The MIR serves as a single point of record for DOR divisions (Gaming, Racing, Lottery and Taxation) to affect intercepts for these outstanding debts and will reasonably protect citizens from multiple accidental intercepts while placing DOR in a position for optimal data integrity.
After comparing a winner's profile to the MIR and intercepting any amount due, casino staff will assist winners of large jackpots with the necessary federal United States Internal Revenue Service (I.R.S.) forms, notify the IR.S. of the jackpot amount and provide a W-2G form to the winner to be filed with the winner's federal income taxes.
For smaller jackpots, it is the responsibility of the taxpayer to include casino winnings on personal tax forms as taxable income.
An IRS W-2G form is required for all slot machine jackpots above $1,200, certain poker jackpots above $600 and poker tournament prizes above $5,000.
For questions or issues related to the online registry, casinos should contact the Customer Service desk at Colorado Interactive at (303) 534-3468 x0 or 1-800-970-3468 x0.
- Sunset Bill
What is the Sunset Bill?
A sunset review, conducted by the Colorado Department of Regulatory Agencies, is a periodic assessment of state boards, programs, and functions to determine whether or not they should be continued by the legislature. Sunset reviews focus on creating the least restrictive form of regulation consistent with protecting the public. In formulating recommendations, sunset reviews consider the public's right to consistent, high quality professional or occupational services and the ability of businesses to exist and thrive in a competitive market, free from unnecessary regulation. The Division of Gaming's last sunset review was conducted in 2011-2012.
- Gaming Rules
These copies of the rules are provided as a convenience to the public by the Colorado Department of Revenue and do not constitute an official publication. The official version of these rules is published by the Office of the Secretary of State in the Colorado Code of Regulations and may be obtained from the Colorado Secretary of State's website.
updated October 15, 2020
Rule 1: General Rules and Regulations
Rule 2: Powers and Duties of Commission and Director
Rule 3: Applications, Investigations, and Licensure
Rule 4: Rights and Duties of Licensees
Rule 4.5: Publicly Traded Corporations and Public Offerings of Securities
Rule 5: Grounds and Procedures for Disciplinary Actions
Rule 6: Declaratory Orders
Rule 7: Conflicts of Interest
Rule 8: Rules for Blackjack
Rule 9: Minimum Procedures for Drop, Count, and Distribution of Chips and Coins for Blackjack, Craps and Roulette
Rule 10: Rules for Poker
Rule 11: Minimum Procedures for Drop, Count, and Distribution of Chips and Coins for Poker
Rule 12: Gaming Devices and Equipment
Rule 13: Purchase and Redemption of Coins, Chips, and Tokens
Rule 14: Gaming Tax
Rule 15: Procurement
Rule 16: Accounting Regulations
Rule 17: Minimum Procedures for Drop and Count for Slot Machines
Rule 18: Contracts and Formal Agreements between the Commission and Other State Agencies
Rule 19: Gaming District Boundaries
Rule 20: Commission Hearings and Practice
Rule 21: Rules for Blackjack-Poker Combination Games
Rule 22: Rules for Roulette
Rule 23: Rules of Craps
Rule 24: Limited Gaming Fund
- Sport Betting Rules
Sports Betting Rules can be found on the Sports Betting Rulemaking page.
- Helpful Links
- Please submit this form to Rules Manager Ronni Hunter at DOR_Gaming_RuleMaking@state.co.us
- Internal Control Minimum Procedures (ICMP)
Internal Control Minimum Procedures (ICMP) Effective December 15, 2020 Table of Contents ICMP Forms 1. General .doc 2. Table Games .doc .doc .xls 3. Poker .doc .doc .xls 4. Slot Machines .doc .doc .xls 5. Table Games, Slot & Kiosk Drop & Count .doc .doc .xls - Drop & Count Schedule .xls 6. Gaming Systems .doc .xls 7. Gaming Systems Testing .doc 8. Ticket-In/Ticket-Out & Slot Coupons .doc 9. Cashier .doc .doc .xls 10. Key Control .doc .doc .xls 11. Accounting .doc .doc .xls - Tax Template .xls - Minimum Bankroll .xls - Standard Statistical Reports .xls - Ticket Support Reports .xls 12. Electronic Imaging Systems .doc 13. Surveillance Systems Standards .doc .doc 14. Dealer Tips .doc .doc 15. Table Games Equipment .doc .xls 16. Electronic Promotional Credit Systems .doc 17. Terminology .doc Notification Requirements .doc Variance Request Forms .doc
- Approved ICMP Variance List
In an effort to further assist Colorado casinos with reopening, we have conducted a review of the ICMPs and have developed a spreadsheet detailing Division-approved variances that we believe may be helpful.Approved variances will be effective for 90 days, at which time they will be reevaluated by the Division to determine whether variances will be discontinued or extended. Updates to this list will be posted here as they occur. If you have any questions or wish to discuss other alternatives, please contact the appropriate Section Manager(s).
- Gaming Industry Bulletins
Bulletin # Date Subject Areas Bulletin 57 10/31/2019 Executive Order Implementing Digital Personal Identification Technology Bulletin 56 3/1/2019 Cloud Services Bulletin 54 11/3/2015 Title 31 CFR Requirements (anti-money laundering) Bulletin 53 11/3/2015 The Prohibited Use of EBT Cards at Certain Locations Bulletin 52 4/3/2014 Progressive Slot Machines and Associated Meters Bulletin 51 12/15/2006 License Require for Original Manufacturer of Slot Machine Bulletin 49 9/21/2005 Involvement with Illegal Gambling Revised 2/13/2012 Bulletin 47 8/26/2003 Display and Marketing of Devices by Unlicensed Entities Revised 2/16/2012 Bulletin 45 3/12/2002 Individual Licenses Revised 5/6/2006 Bulletin 44 3/18/2002 Unlicensed Vendors Bulletin 42 Revised 11/5/2014 Exhibitions of Gaming Devices Bulletin 39 3/10/2000 Personnel Lists Revised 7/1/2014
- Obsolete Gaming Industry Bulletins
Bulletin # Date Subject Areas Bulletin 50 1/3/2006 Exposed Network Access Points in Public Areas Revised 2/27/2012 Bulletin 48 2/9/2004 Play Off of Free Bonus Spin Round Revised 1/11/2005 Bulletin 46 12/10/2002 Wireless Local Area Networks Revised 2/27/2012 Bulletin 43 5/3/2001 Additional Payouts Bulletin 41 8/11/2000 Multiple Slot Jackpot and/or Fill Transactions Bulletin 40 4/25/2000 Residency Checks of Unlicensed Employees Bulletin 37 5/17/1999 Statistical Reports Bulletin 36 12/15/1997 Financial Interest Restrictions Bulletin 35 12/15/1997 Annual Financial Statement Filing Dates Changed Bulletin 34 10/27/1997 Slot Testing - Sealing Chips, Increasing Probability Bonus Award, Progressive Transfers - Patron Contribution, Component Parts Defined Bulletin 33 3/31/1997 Statistical Reports Bulletin 32 10/30/1996 Slot Machine Movement Notification Weekly Bulletin 31 9/26/1996 Underage Lingering, Shills Prohibited, Interest Restrictions Upon Licensing Bulletin 30 10/2/1995 Progressive Jackpot Meters Bulletin 29 6/9/1995 Renewal Applications - 120 Prior Expire Bulletin 28 2/24/1995 E-prom Duplicators and Erasers Bulletin 27 12/21/1994 Compliance Officers Required Bulletin 26 12/1/1994 Hard & Soft Jackpot Meters Bulletin 25 9/1/1994 ICMP Review Panel Bulletin 24 8/23/1994 One Hour Licensing Bulletin 23 7/25/1994 Signature Cards/Early Closings Bulletin 22 1/27/1994 Match Play Coupons Bulletin 21 10/1/1993 Device Fees Reduced Bulletin 20 7/30/1993 Even Money - Blackjack Bulletin 19 7/30/1993 Dealer Tips, Power Failures Bulletin 18 5/24/1993 Jackpot Withholding Taxes - State & Fed Bulletin 17 5/14/1993 Tax Rate Setting Methodology, Standard Financial Statement Form Bulletin 16 5/14/1993 Poker Tournament Rules, Poker Tournament Chips, Multiple Action Blackjack Bulletin 15 4/1/1993 Progressive Links/Re-Opening of Casino Bulletin 14 2/9/1992 Additional Payouts Bulletin 13 12/11/1992 Late Tax Returns Bulletin 12 11/23/1992 Audited FS, Independent Audits, SFS Bulletin 11 11/3/1992 Non-Supervisory Tip Pooling Bulletin 10 11/3/1992 Manufacturer/Distributor Ownership in Operators Bulletin 9 9/21/1992 Automated Slot Monitoring System Tests Bulletin 8 8/14/1992 Notification Quarterly of Revenue Sharers Bulletin 7 8/14/1995 Sale or Acquisition of Interests, Notification of Interest/Ability to Control Bulletin 6 6/8/1992 Underage Gaming Bulletin 5 6/8/1992 Accounting/Slot Monitoring Software Test Bulletin 4 2/4/1992 Employee Tip Reporting Bulletin 3 2/4/1992 Traffic Safety Bulletin 2 12/19/1991 Hopper Adjustment Bulletin 1 11/18/1991 Marking of Licensed Premises