Greenwood Gaming & Entertainment, Inc. v. Commonwealth

I respectfully dissent from the able Majority Opinion because I cannot agree that, in defining the phrase “gross terminal revenue” vis-a-vis slot machines, the General Assembly intended to create a loophole for casinos whereby their discretionary general marketing and promotional costs — matters over which the Commonwealth has no control — may be passed on to the taxpayers.

At the heart of this matter lies the fact that Greenwood spent $1.1 million in cash and non-cash awards-including vehicles, event tickets, and gift cards-to market and promote its business, and now seeks to offset those…