Seneca Niagara Casino & Hotel is a casino in Niagara Falls, New York. It was built by the city to compete with Casino Niagara and Niagara Fallsview Casino Resort in Niagara Falls, Ontario. Formerly known as the Niagara Falls Convention and Civic Center, it was taken over by the federally recognized Seneca Nation of New York.

The casino floor has an area of 147,000 sq ft (13,700 m²) with 99 gaming tables and 4,200 slot machines. It is the largest hotel in New York state outside of Manhattan.

• 6Legal Issues

History[edit]

The Seneca Niagara Casino opened in 2002, the result of an $80 million transformation of the Niagara Falls Convention and Civic Center into a full-service casino. It features 82,000 square feet of gaming space with 2,595 slot machines and 91 table games.^[1]

Seneca Niagara offers endless ways to win with the most sought after slot, table, keno and poker games in New York. Feel the anticipation, experience the thrill, and claim your fortune at Seneca Niagara Resort & Casino. Seneca Niagara Resort & Casino features the best in Niagara Falls entertainment with world-famous performers, jaw-dropping shows, must-see concerts and the region’s best live bands. Our live entertainment venues have everything you’re looking for! Enter the property ID (N1, N2, or N3) and your Social Club by Seneca Card Number (Do not put preceding zeros) and PIN to access to the Social Club by Seneca tool. Select the statement icon from the left hand side of the balance detail screen. Select the Tax Year for your Win/Loss Statement and select “Generate Statement”.

Restaurants[edit]

• Western Door (Steakhouse)
• Koi (Asian Cuisine)
• La Cascata (Italian Cuisine)
• Thunder Falls Buffet
• Blues Burger Bar
• Three Sisters Café
• Morrie's Express
• Tim Horton's and Cold Stone Creamery

Shopping[edit]

• Sky Boutique
• Seasons
• The NewsStand
• Player's Club Store
• Watson's Chocolates
• TEN

Entertainment[edit]

The Seneca Niagara Casino & Hotel is home to the Seneca Niagara Events Center, a 2,400-seat theater that has hosted various performing artists, including Stevie Nicks, Tony Bennett, Aretha Franklin, Martina McBride, Trace Adkins, Lewis Black, Lisa Lampanelli, Steely Dan, Heart, Steve Miller Band, Huey Lewis and the News, Gretchen Wilson, Air Supply, Smokey Robinson, Diana Ross, Blondie, Jeff Foxworthy, Jay Leno, The Moody Blues, Grand Funk Railroad, Cheap Trick, Jim Gaffigan, New Kids on the Block, Seth Meyers, The Pointer Sisters, Chicago, The Go-Go's, Bobby Vinton, Tracy Morgan, Jackson Browne, Frank Caliendo, Michael Bolton and more.

In addition, the Seneca Niagara Casino & Hotel has the Bear's Den Showroom, a 440-seat theatre that presented more intimate shows, such as The Goo Goo Dolls, Eddie Money, The Grass Roots, Lou Gramm, Gary Lewis and the Playboys, Little River Band, Mary Wilson, Richard Marx and more.

Expansion[edit]

In February 2008, the Seneca Gaming Corp. announced the expansion of the Seneca Niagara Casino & Hotel Property. It will add more hotel rooms, and other amenities.^{[citation needed]} It acquired Fallsville Splash Park, located next to the Seneca Niagara Casino, which was condemned by the State of New York and transferred to the Seneca Gaming Corporation. It was demolished for Phase 2 of expansion of the Niagara Falls casino.

Legal Issues[edit]

Adjacent properties owned by Seneca Gaming Corp.[edit]

Adjacent properties owned by the Seneca Gaming Corporation are not located on Seneca territory owned by the Nation, therefore it is technically illegal to put slot machines or provide for gambling. The Splash Park Property where Phase 2 of expansion is to take place is also located on non-sovereign land.

The former Convention Center is located on sovereign land, and the casino is operated by Gaming Corporation.

Taxing of non-sovereign adjacent properties owned by the Gaming Corporation[edit]

Use of the surrounding area adjacent to the Seneca Niagara Casino by the Seneca Nation for gaming has been the subject of a class-action lawsuit filed by attorney John Bartolomei in October 2010 on behalf of Fallsite LLC and residents who are angry over a 4% tax hike to be passed in 2011. The Seneca Niagara Casino is located on sovereign land owned by the Seneca Nation of Indians.

But, the land adjacent to the casino, including parking garages adjacent to Niagara St., the site of a former Pizza Hut on the corner of Niagara St. and John B. Daly Blvd., the Holiday Inn property on the corner of 3rd Street and Duggar Drive, the former Niagara Aerospace Museum in between 3rd and 4th Streets and Niagara Street and Wendel Way, the former E. Dent Lackey Plaza (now a parking lot) in between Wendel Way, Duggar Drive, 3rd Street and 4th Street, former private homes on 5th and 6th Streets, and the Splash Park Property on the corner of Falls Street and John B. Daly Blvd, are owned by the Seneca Gaming Corporation. The Seneca Gaming Corporation is non-sovereign and therefore taxable, but was left off the city tax rolls. If taxed, the corporation would be the largest payer of taxes in the City of Niagara Falls.^{[citation needed]}

Other properties[edit]

The Seneca Nation operates other gaming casinos on its property in New York state:

• Seneca Allegany Casino - This facility in Salamanca, New York, on the Allegany Indian Reservation, features a casino, spa, six restaurants and a new hotel completed in 2007.
• Seneca Buffalo Creek Casino - Seneca Nation's newest casino is located in downtown Buffalo, New York.

References[edit]

1. ^'Seneca Niagara Casino & Hotel'. www.niagarafallslive.com. Retrieved 29 October 2014.

External links[edit]

Fallsview Casino

Coordinates: 43°05′10″N79°03′25″W / 43.086145°N 79.056940°W

Seneca Niagara Casino Tax Forms 2017

Seneca Niagara Casino Concerts

Today I received the following inquiry:

“[L]ooking for some info why 30% was tak[en] out of an $83 winning in poker at a NY state casino when most states tax after 5k.”

The casino in this case was the Seneca Niagara Casino, located in Niagara Falls, NY.

To evaluate the issue, we need to know whether the taxpayer is a U.S. resident. That’s because the rules for withholding and informational reporting of gambling winnings under the Internal Revenue Code depend on the residency status of the taxpayer.

It turns out this taxpayer is a resident of Canada. In general, gambling winnings paid to foreign individuals are subject to 30% withholding, assuming the income is not effectively connected with a U.S. trade or business. Proceeds from a wager placed in blackjack, baccarat, craps, roulette, or big-6 wheel, however, are not amounts subject to reporting.

Seneca Niagara Falls Ny Casino

Here, it seems that Seneca properly withheld thirty percent of the $83 winnings, as poker is not exempt from nonresident withholding.

Seneca Niagara Casino Promotions

Note that an applicable tax treaty between the United States and a treaty partner may reduce the amount withheld by Seneca Niagara. The United States-Canada Tax Treaty, however, offers no such relief.

Is there any other relief? Suppose the same taxpayer enters in only one other poker tournament during the year paying an $83 entry fee, and loses. Now the taxpayer has net $0 of gambling winnings for the year, yet approximately $25 was withheld on the $83 win. One shouldn’t pay $25 in U.S. tax on net zero gambling winnings. To possibly obtain a refund, the taxpayer could file a Form 1040NR to claim the winnings and losses for the year and the amount withheld.

Keep in mind that the withholding and informational rules discussed above are pursuant to federal law, not state law. Again, U.S. casinos are required to withhold 30% and issue a Form 1042-S to nonresidents unless an exception applies.

Seneca Allegany Casino Salamanca Ny

Of course, some states have their own separate informational and withholding rules for state income tax purposes. But they are not in lieu of federal law, which still must be followed, but are in addition.

Seneca Niagara Casino Tax Forms Online

The comment that “most states tax after 5k” is likely a reference to the federal rule that requires all U.S. casinos to issue a Form W-2G to U.S. residents who win more than $5,000 in a poker tournament, net of the entry fee. Note, however, whether a W-2G is actually issued has no bearing on whether the actual winnings are taxable, as all gambling winnings of U.S. residents are taxable, regardless of the amount.