Receipts and Distribution of Indian Casino Revenue 2011

Receipts and Distribution of Indian Casino Revenue
by Local Revenue Sharing Boards
2011
Michigan Department of Treasury
Office of Revenue and Tax Analysis
September 2012
Receipts and Distribution of Indian Casino Revenue
by Local Revenue Sharing Boards
2011
Michigan Department of Treasury
Office of Revenue and Tax Analysis
September 2012
Report required by Section 973 (5) of Public Act 63 of 2011.
Acknowledgements
This report was prepared by Denise T. Heidt under the direction of Jay Wortley, Director, Office of
Revenue and Tax Analysis (ORTA), and Howard Heideman, Director of the Tax Analysis Division,
ORTA. David Hicks, Auditor Manager of the Indian Gaming Section at the Michigan Gaming
Control Board, provided support and helpful comments. Mary A. Pasch of ORTA provided
secretarial assistance.
This report is available electronically at the Department of Treasury’s Website:
http://www.michigan.gov/treasury/0,4679,7-121-1751_2197_21371_62373---,00.html
Receipts and Distribution of Indian Casino Revenue
by Local Revenue Sharing Boards Report
2011
Section 973 (5) of Public Act 63 of 2011 requires Treasury to report to the House and Senate
Appropriations Committees and the State Budget Director on the receipts and distribution of
Indian Casino revenues by local revenue sharing boards (local government units).
Under the Consent Judgment, the seven tribes who signed the August 1993 Tribal-State Gaming
Compact are required to pay 2 percent of their net win to local units of government in the
immediate vicinity of each tribal casino, where net win is defined as the total amount wagered on
each electronic game of chance, minus the total amount paid to players for winning wagers at
said electronic machines. The seven tribes who signed the Consent Judgment are: Bay Mills
Indian Community, Grand Traverse Band of Ottawa and Chippewa Indians, Hannahville Indian
Community, Keweenaw Bay Indian Community, Lac Vieux Desert Band of Lake Superior
Chippewa, Saginaw Chippewa Indian Tribe and the Sault Ste. Marie Tribe of Chippewa Indians.
Under the December 1998 Compact agreement, the four tribes who gained the right to open a
casino in Michigan are required to pay 2 percent of their net win to the Local Revenue Sharing
Board (LRSB). The LRSB’s sole function is to determine and make allocations of the tribal
payments to all local units of government that incur costs for hosting the casinos. The four tribes
who signed the Compact are: Little River Band of Ottawa, Little Traverse Bay Band of Odawa,
Nottawaseppi Huron Band of Potawatomi, and the Pokagon Band of Potawatomi.
The May 2007 Compact between the State of Michigan and the Match-E-Be-Nash-She-Wish
Band of Pottawatomi Indians (known as the Gun Lake Tribe) also provides the requirement of 2
percent of net win to be paid to local units of government.
In 2011, twelve tribes operated casinos in Michigan, under the 1993, 1998, or 2007 Compacts.
Historical data through 2010 on the 2 percent payments made by these tribes to their respective
local units of government was obtained from the Michigan Gaming Control Board (MGCB)
website (http://www.michigan.gov/documents/2_percent_Payments_76617_7.pdf, 07/24/2012
release). The 2 percent payment information for 2011 was obtained from the LRSB (directly)
and tribes (directly or online), where payment figures for some entities reflect the net payment
amounts after investment earnings and other fund transfers
From 1994 through 2011, Native American Tribes operating casinos in Michigan have made
total payments of $289.9 million to local units of government. In 2011, those payments totaled
$28.2 million.
1
Table 1
Indian Casinos Revenue to Local Governments
1994 to 2011
Grand
Gun Lake Tribe
Lac Vieux
Traverse
of Match-E-Be-
Desert
Bay Mills
Band of
Mills
Ottawa and
Indian
Chippewa
Indians
Year Community
Nash-She-Wish
Keweenaw Band of
Band of
Hannahville
Bay
Lake
Pottawatomi
Indian
Indian
Superior
Indians
Community Community Chippewa
Little
Little
Traverse
River
Band of
Ottawa
Indians
Bay
Band of
Odawa
Indians
2
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
$30,218
154,587
358,282
388,091
471,124
481,454
478,992
488,297
532,809
528,220
561,724
572,540
622,334
654,396
669,908
595,261
610,027
$615,817
$369,552
541,252
829,460
1,168,407
1,699,952
1,830,855
1,799,013
1,908,023
1,983,770
1,827,910
1,865,481
1,887,741
1,807,757
1,702,142
1,714,510
1,740,662
1,725,445
$1,707,642
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$2,106,527
$220,035
293,201
334,616
353,091
347,644
554,543
592,396
632,746
694,402
707,674
738,641
931,032
937,561
1,026,129
1,080,135
1,006,300
1,045,598
$1,102,020
$206,001
360,407
391,579
510,129
467,178
503,557
555,265
583,549
594,198
624,866
627,800
673,472
591,597
665,649
640,649
618,503
612,271
$624,402
$94,985
131,946
152,551
282,522
308,392
307,166
328,213
350,243
400,464
447,648
466,167
504,480
475,382
464,389
431,465
411,763
393,900
$378,919
n.a.
n.a.
n.a.
n.a.
n.a.
337,155
1,189,043
1,484,142
1,715,218
1,955,582
2,129,030
2,140,802
2,167,563
2,214,587
2,026,306
2,423,437
2,134,374
$2,079,649
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
599,421
839,415
978,898
1,338,605
1,079,947
1,137,338
1,179,263
1,419,522
1,294,721
1,133,075
1,122,734
$1,086,194
Total
$8,814,081
$28,109,575
$2,106,527
$12,597,764
$9,851,071
$6,330,594
$23,996,888
$13,209,133
Sault Ste.
Nottawaseppi
Pokagon
Huron Band
Band of
of Odawa
Potawatomi
Indians
Indians
Source:
. Data for 1994 through 2010: from Michigan Gaming Control Board (MGCB) webpage, 07/24/2012 version of 2% Payment to Local Governments table.
Data for 2011: from Tribes (directly or online) and the Local Revenue Sharing Boards (LRSB).
Prepared By: Office of Revenue and Tax Analysis, Michigan Department of Treasury
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
1,933,683
4,861,655
$4,625,784
Saginaw
Chippewa
Indian
Tribe
Marie
Tribe of
Chippewa
Indians
Total
Payments
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
6,184,938
6,228,653
5,727,152
$6,261,201
$1,696,111
3,388,876
4,177,890
5,493,602
6,659,672
7,362,008
7,353,827
7,150,869
7,683,494
7,716,455
7,726,614
7,732,270
7,899,977
7,329,998
7,345,959
6,730,619
6,175,184
$5,794,226
$984,321
1,710,403
2,030,778
1,851,505
2,018,592
2,114,801
1,978,515
2,004,084
1,932,658
1,913,192
1,926,099
1,960,729
1,982,291
1,951,265
1,939,846
1,750,245
1,804,907
$1,819,787
$3,601,223
$6,580,674
$8,275,156
$10,047,347
$11,972,553
$13,491,540
$14,874,685
$15,441,367
$16,515,912
$17,060,152
$17,121,504
$17,540,404
$17,663,724
$17,428,076
$23,328,437
$24,572,201
$26,213,247
$28,202,168
$11,421,122 $24,401,943
$115,417,651
$33,674,018
$289,930,368
Table 2
Indian Casinos Revenue to Local Governments
2011 Receipts
st
Tribes
1 Semi-Annual
Payment
2011
2 Semi-Annual
Payment
nd
Total
Payments
Bay Mills
Grand Traverse
Match-E-Be-Nash-She-Wish
Band of Pottawatomi Indians
Hannahville
Keweenaw Bay
Lac Vieux Desert (1)
Little River
Little Traverse Bay
Nottawaseppi Huron Band (1)
Pokagon Band (1)
Saginaw Chippewa (2)
Sault Ste. Marie
$291,182
$748,774
$324,635
$958,868
$615,817
$1,707,642
$514,871
$520,515
$292,480
n.a.
$1,009,017
$596,536
n.a.
n.a.
$2,951,258
$809,897
$1,591,656
$581,505
$331,922
n.a.
$1,070,632
$489,658
n.a.
n.a.
$2,842,967
$1,009,890
$2,106,527
$1,102,020
$624,402
$378,919
$2,079,649
$1,086,194
$4,625,784
$6,261,201
$5,794,226
$1,819,787
Total Payments
$7,734,531
$9,201,733
$28,202,168
Note:
(1). Tribe or LRSB did not provide data on semi-annual payments, only on total payments for 2011.
(2). Tribe did not provide requested data. Information obtained from following webpages (09/10/2012 download):
http://www.sagchip.org/council/events/2percent/2012/Spring/2012-0531-Saganing2p.htm
http://www.sagchip.org/council/events/2percent/2012/Spring/2012-0530-Isabella2p.htm
http://www.sagchip.org/council/events/2percent/2011/Fall/Saganing/2011-1127-Saganing2p.htm
http://www.sagchip.org/council/events/2percent/2011/Fall/Isabella/2011-1128-Isabella2p.htm
Source: Native American Tribes, Local Revenue Sharing Boards, and websites.
3
Table 3
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
1 Semi-Annual Payment
Bay Mills
Indian
Community
Nottawaseppi
Huron
Band (*)
st
$291,182
n.a.
nd
2 Semi-Annual Payment
$324,635
n.a.
Total
$615,817
$4,625,784
$615,817
$4,625,784
Distribution
Total
Bay Mills Township
Superior Township
Chippewa County
Ambulance Service
$153,954
153,954
153,954
153,954
Athens Area Schools
Athens Township
Battle Creek Schools
Calhoun County Administration
Calhoun County ISD
Calhoun County Medical Care Facility
Calhoun County Road Commission
Calhoun County Senior Services Office
City of Battle Creek
City of Marshall
Emmett Charter Township
Harper Creek Commmunity Schools
Kellogg Community College
Lakeview Schools
Marshall Public Schools
Marshall Township
PennfIeld Schools
Union City Schools
Village of Athens
Willard Library
$88,820
147,025
27,884
440,915
479,936
57,632
46,473
19,195
83,651
83,651
510,428
1,932,762
286,970
18,589
27,884
139,418
18,589
18,589
46,473
150,903
Note: (*) LRSB did not provide information on semi-annual payments, only
total payments.
Source: Bay Mills Indian Community.
FireKeeper's Local Revenue Sharing Board.
4
Table 4
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
Grand Traverse Band of
Ottawa and Chippewa
Indians
1st Semi-Annual Payment
$748,774
nd
2 Semi-Annual Payment
$958,868
Total
$1,707,642
Total Distribution
Acme Township
$24,480
Alba School
2,220
Benzonia Township
12,500
Boyne City Public Schools
51,435
Charlevoix Cnt Brd of Commissioners
31,795
Charlevoix Cnt Sherriff's Office
15,000
Charlevoix Public Schools Title VII Program
23,000
Charter Township of Garfield
35,000
Cherryland Middle School Title VII Program
36,000
Chestonia Township
50,000
City of Boyne City
58,888
City of Charlevoix
21,013
East Jordan Pblc Schls Title VII Indian Ed. Progr
9,000
Elk Rapids Pblc Schls Title VII Program
34,275
Elk Rapids Schools
3,000
Elk Rapids Township
4,000
Gov't to Gov't Agreement - Antrim County
25,550
Gov't to Gov't Agreement – Benzie County
38,325
Gov't to Gov't Agreement - Charlevoix Cnt
25,550
Gov't to Gov't Agreement - Leelanau Cnt
127,750
Grand Traverse County
49,700
Grand Traverse Cnt Brd of Commissioners
250,654
$1,707,642
Grand Traverse Emergency Services Authrty
Grand Traverse Rural Fire Department
Hayes Township
Inland Township Fire Department
Leelanau County
Leland Township
Mancelona Public Schools
Milton Township
Northport Public School
Northwest Academy
St. James Township
Suttons Bay Bingham District Library
Suttons Bay Bingham Fire & Rescue
Suttons Bay Public School
Suttons Bay Township
The City of Traverse City
Torch Lake Township Fire Department
Traverse Bay Area Intermediate Schl District
Traverse City Area Public Schools
Traverse City Fire Department
Village of Honor
Whitewater Township
Source: The Grand Traverse Band of Ottawa and Chippewa Indians.
5
$12,200
12,075
9,943
13,500
20,000
12,904
9,887
19,204
41,000
10,000
10,000
8,000
80,000
292,024
30,404
20,999
4,419
12,000
113,033
15,000
16,914
15,000
Table 5
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
1 Semi-Annual Payment
Match-E-Be-Nash-She-Wish
Band of Pottawatomi
Indians
st
$514,871
nd
2 Semi-Annual Payment
$1,591,656
Total
$2,106,527
Total Distribution
Administration
Wayland Township
Allegan County
AAESA
Wayland Schools
City of Wayland
Martin Township
Hopkins Township
Dorr Township
Yankee Springs
Leighton Township
$2,106,526
$ 54,594.84
532,793
368,672
149,142
902,488
16,473
16,473
16,473
16,473
16,473
16,473
Source: Gun Lake Tribal Gaming Authority.
6
Table 6
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
Hannahville
Indian
Community
1st Semi-Annual Payment
$520,515
nd
2 Semi-Annual Payment
Total
Bay College
Delta County
Menominee County
Menominee Co. Rd Cmmssn
Delta Conservation District
City of Escanaba
City of Gladstone
City of Menominee
City of Stephenson
Bark River Township
Gourley Township
Maple Ridge Township
Nadeau Township
Spalding Township
$581,505
$1,102,020
Total Distribution
$117,755
326,764
56,475
27,500
30,000
46,604
2,500
11,773
6,300
68,000
22,650
2,000
9,000
2,500
$1,102,020
Wells Township
Community Action Agency
Bark River Harris School
Carney Nadeau Public School
Delta Schoolcraft ISD
Escanaba Public Schools
Gladstone Public Schools
Nah Tah Wahsh Pblc Schl Acdmy
North Central Area School District
Menominee County ISD
North Menominee Schools
Rapid River Schools
Stephenson Area Public Schools
Source: Hannahville Indian Community.
7
$20,000
30,000
20,000
26,770
30,470
16,500
23,750
146,050
28,614
8,000
4,459
11,413
$6,173
Table 7
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
1 Semi-Annual Payment
Lac Vieux
Desert Band of
Lake Superior
Chippewa (*)
Keweenaw
Bay
Indian
Community
st
n.a.
$292,480
nd
n.a.
$331,922
$378,919
$624,402
$378,919
$624,402
2 Semi-Annual Payment
Total
Distribution
Total
Gogebic Community College
Ironwood Area Schools
McMillan Township
Watersmeet School
Watersmeet Township
$1,000
9,462
40,000
60,756
267,700
Baraga Area Schools
Baraga County Treasurer
Baraga Township
Chocolay Township
City of Marquette
Forwyth Township
Ishpeming School District
L'Anse Area Schools
L'Anse Township
Marquette Area Schools
North Star Public School
Sands Township
Skandia Township
Village Of Baraga
Village of L'Anse
$72,373
60,116
49,216
105,715
138,475
33,210
5,000
36,121
4,072
7,000
10,000
31,508
15,000
18,616
37,981
Note: (*) Tribe did not provide information on semi-annual payments, only
total payments.
Source: Lac Vieux Desert Band of Lake Superior Indians.
Keweenaw Bay Tribal Community.
8
Table 8
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
1 Semi-Annual Payment
Little River
Band of Ottawa
Indians
st
$1,009,017
nd
2 Semi-Annual Payment
$1,070,632
Total *
$2,079,649
Total Distribution *
$2,025,984
Adm Fees
Bear Lake Twp. Fire & Rescue
Bear Lake, KND & Onekama Schools
Brown Township
City of Manistee
City of Manistee Fire Dept.
City of Manistee Police Dept.
Clean Township Fire Dept.
District Health Dept. #10
Eastlake Village Fire Dept.
Filer Twp. Fire Dept.
KND School District
Manistee Area Public Schools
Manistee City Fire Dept.
Manistee City Police Dept.
Manistee Co.
Manistee Co. Blacker Airport Authority
Manistee Co. Library
Manistee Co. MCF
Manistee Co. Road Commiss.
Manistee Co. Senior Center
Manistee Co. Sheriff's Office
Manistee County (9-1-1)
$47,704
74,500
118,800
55,350
140,000
12,000
16,700
90,000
18,900
16,629
5,050
7,500
894,348
12,500
13,131
241,258
5,000
57,491
92,586
20,000
11,784
39,975
34,778
Manistee County (Council on Aging)
Manistee County (Dial A Ride)
Manistee County (Medical Care)
Manistee County Ag Society
Manistee Co. Child Advocacy Cntr
Manistee ISD
Manistee Township
Manistee Township Fire Dept.
Manistee-Benzie CMH
Mansitee Co. Firefighters Asso.
Maple Grove Twp. Fire Dept.
Norman Township Fire Dept.
Onekama Township
Onekama Township Fire Dept.
SSCENT
Stronach Township
Village of Copemish
Village of Eastlake
Village of Onekama
West Shore Community College
West Shore Medical Center
Note: * Due to 6 month delay from the time payments are received until the time they
are distributed, the actual revenue and expenses do not balance.
Source: Manistee Local Revenue Sharing Board.
9
$12,998
14,256
79,072
22,000
10,677
134,275
65,161
21,000
15,000
10,000
9,985
40,847
63,125
37,218
8,400
50,000
10,000
11,500
26,754
150,609
66,547
Table 9
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Little Traverse Bay
Band of Odawa
Indians
Pokagon
Band of
Potowatomi (*)
st
$596,536
n.a.
nd
2 Semi-Annual Payment
$489,658
n.a.
Total
$1,086,194
$6,261,201
$1,116,892
$6,261,201
Receipts
1 Semi-Annual Payment
Total Distribution
Administration
Bear Creek
City of Petoskey
Cross Village
Emmet Co. Sheriff's Dpt
Emmet Co. Sheriff's Dpt - SANE
Emmet County
Local Taxing Authority
Petoskey Public Schools
Resort - Bear Creek Fire
Resort Twp
Springvale Twp Fire
Village of Alanson
$5,527
43,450
39,000
6,000
39,605
39,605
42,000
803,840
3,900
56,564
22,000
10,000
5,400
Berrien County
New Buffalo Twp
New Buffalo City
Chikaming Township
Three Oaks Twp
Three Oaks Village
Grand Beach Village
Michiana Village
New Buffalo Area Schools
New Buffalo Library
Berrien RESA
Lake Michigan College
$910,825
1,464,918
391,016
195,508
195,508
97,754
39,102
39,102
2,342,216
59,853
295,860
229,538
Note: (*) LRSB did not provide information on semi-annual payments, only
total payments.
Source: Emmet County Local Revenue Sharing Board.
Pokagon-New Buffalo Area Local Revenue Sharing Board.
10
Table 10
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
Saginaw
Chippewa
Indian
Tribe
1st Semi-Annual Payment
$2,951,258
nd
2 Semi-Annual Payment
$2,842,967
Total
$5,794,226
Arenac County
Arenac Twnshp
Arenad Eastern Schl Dstrct
AuGres Twnshp
AuGres-Sims Schls Dstrct
Beal City Public Schools
Chippewa Hills Pblc Schls
Chippewa Township
City of AuGres
City of Mt. Pleasant
City of Omer
City Of Piconning
City of Standish
Coe Township
Deep River Twnshp
Deerfield Township
Denver Township
Isabella County
Total Distribution
$626,345
10,064
156,522
10,064
82,048
11,657
54,144
259,894
20,000
952,534
11,097
25,000
62,445
375
10,064
40,013
40,013
985,662
$5,794,226
Isabella Township
Isabella/Gratiot RESD
Lincoln Twnshp
MasonTwnshp
Mt. Pleasant Public Schools
Nottawa Township
Piconning Twnshp
Pinconning Area Schls
Shepherd Public Schools
Sims Twnshp
SS & AuGres-Sims Schl Dst
Standish Twnshp
Turner Twnshp
Union Township
Village of Rosebush
Village of Twining
Whitney Twnshp
Wise Township
$170,013
28,689
10,064
10,064
1,337,868
40,013
10,064
96,623
277,116
10,064
84,767
20,152
40,064
148,352
86,400
12,000
5,064
48,913
Source: Saginaw Chippewa Indian Tribe website (09/10/2012 download).
http://www.sagchip.org/council/events/2percent/2011/Spring/2011-0527-Isabella2p.htm
http://www.sagchip.org/council/events/2percent/2011/Spring/2011-0527-Saganing2p.htm
http://www.sagchip.org/council/events/2percent/2010/Fall/saganing/2010-1128-Saganing2p.htm
11
Table 11
Indian Casinos Revenue to Local Governments
2011 Receipts and Distribution
Receipts
1 Semi-Annual Payment
Sault Ste. Marie
Tribe of Chippewa
Indians
st
$809,897
nd
2 Semi-Annual Payment
$1,009,890
Total
$1,819,787
Alger County
Alger County Sheriff's Office
Autrain Township
Total Distribution
$11,573
16,000
5,000
$1,819,787
Manistique Township
$7,000
Manistique, City of
20,000
Maple Ridge Township
800
Bay De Noc Community College
16,000
Marquette Area Public Schools
10,000
Big Bay De Noc School
12,415
Marquette County
26,500
Brevort Township
4,597
Marquette, City of
10,000
Chippewa County
40,000
Mathias Township
13,941
McMillan Township
27,000
Chippewa County Probate
7,500
Chippewa County Sheriff Department
50,000
Moran Township Schools
3,991
Clark Township
12,000
Munising Memorial Hospital
5,000
Consolidated Community Schools
86,372
Munising Public Schools
24,700
Delta County Sheriff Department
16,000
Munising Township
15,000
Nah Tah Wahsk School Academy
56,309
DeTour Area Schools
Engadine Consolidated Schools
Escanaba Area Public Schools
5,500
10,012
3,500
5,000
Pickford Public Schools
7,441
5,000
Pickford Township
5,000
3,000
Portage Township
10,000
Garfield Township
Hendricks Township
12,025
Rapid River Public Schools
Hudson Township
2,512
Sault Area Public Schools
Hulbert Township
5,000
Sault Ste. Marie, City of
Ishpeming Area Public Schools
7,000
Onota Township
Escanaba, City of
Gladstone Area Public Schools
North Star Academy
5,000
Schoolcraft County
700
4,217
81,816
475,718
9,473
Kinross Charter Township
53,178
Schoolcraft County Sheriff
16,000
Lake Superior State University
88,550
Soo Township
15,000
LaSalle High School
15,126
St. Ignace Area Schools
18,900
St. Ignace Rec & Comm Center
37,000
25,000
Les Cheneaux Comm Schools
8,000
Luce County Sheriff Department
17,000
St. Ignace Township
Mackinac County
15,000
St. Ignace, City of
Mackinac County Probate
17,500
Sugar Island Township
7,500
Mackinac County Sheriff Dept.
22,500
Trout Lake Township
10,500
Manistique Area Public Schools
4,000
Village of DeTour
Source: Sault Ste. Marie Tribe of Chippewa.
12
288,398
5,024