Poker is usually played in casinos and is regulated as a table game by the public and territorial gambling control authorities listed below. In addition to casinos, poker is also played in hotels and clubs without generally being regulated in the same way as a traditional casino table poker game, provided that no third party (i.e. The owner/operator of the venue or tournament organizer) receives a percentage or share of an amount of the bet. The national and territorial taxation of casinos is determined on a case-by-case basis (usually during negotiations with the state or territorial government on that date). For example, Victoria`s only casino taker paid a federal tax of 27.5% or 30% on profits and a goods and services tax (GST) of 10% on gross turnover and paid a multi-million dollar royalty to the state for the right to operate the single casino. In addition, that licensee currently pays the State a tax equivalent to 21.25% of its gross gaming revenue from table games and 31.57% of its gross gaming revenue from slot machines for regular players, as well as a Community tax of 1%. The casino licensee alone also pays a 9% tax on High Roller gambling revenue, as well as a 1% community benefit payment. Finally, the only casino licensee pays an additional casino “supertax” based on gross gaming revenue, which increases based on gambling revenue, with a maximum tax of 20%.