Tribal Slot Revenue Payments

The Tribal-State Compacts provide for the tribes to pay 2 percent of their “net win” to local units of government or a local revenue sharing board. Net win means the total amount wagered on each electronic game of chance minus the total amount paid to players for winning wagers at a machine.

Under the 1993 compacts and related consent judgment, the tribes determine which local units of government receive payments. The consent judgment calls for compensation to local communities for the cost of services to the casinos.

The five more recent compacts created local revenue sharing boards to disburse funds according to the relevant compact terms. There are local revenue sharing boards in the following counties: Allegan, Berrien (New Buffalo), Calhoun, Cass (Dowagiac), Emmet, Manistee and Van Buren (Hartford).

Compacts with exclusivity agreements include provisions for those tribes to make payments to the State of Michigan (Michigan Economic Development Corporation or Michigan Strategic Fund). The payments are not taxes but made in exchange for consideration from the state.

Spreadsheets - (PDF- Format): 

2% of Slot Revenue Payments to Local Units of Government * 

Net Win Payments to Michigan Economic Development Corporation (MEDC) *    

*The payments, as provided for under the terms of the Stipulation for Entry and Consent Judgment, and number of machines were calculated by the MGCB based on information provided by theTribes and/or Michigan Strategic Fund and are not intended to be a presentation in conformity with generally accepted accounting principles. In addition, the payment amounts and number of machines, as presented, have not been audited and/or reviewed by the MGCB.