Category 1 Sports Wagering Licensees are taxed on 15% of gross sports wagering revenue.
The MGC awarded a five-year Category 1 Sports Wagering Operator License to Wynn MA, LLC d/b/a Encore Boston Harbor on Decemthey received their operations certificate on January 31, 2023.The Commonwealth receives 25% of gross gaming revenues. The licensing fee is $85 million and requires a capital investment, to include a hotel facility, of at least $500 million.MGC awarded the resort-casino license in Region A (Eastern Massachusetts) to Wynn MA, LLC on September 17, 2014, after a competitive bidding process.