A casino is an establishment for gambling. Most casinos offer a wide variety of games, including poker, blackjack, roulette, baccarat, and video poker. Some casinos also have sportsbooks and race tracks. Many offer a full range of amenities, such as restaurants and bars. Some even have hotel accommodations.

The advantage a casino has over the patrons is known as the house edge. The advantage can be small (less than two percent), but it adds up over millions of bets, and provides a steady source of income for the casino. This money allows the casinos to finance elaborate hotels, fountains, towers, and replicas of famous monuments. In games where skill is involved, the casino gains an advantage over the players by taking a commission on bets, often called the vig or rake.

Some casinos have become so large that they are considered to be cities in their own right, with the best examples being Las Vegas and Atlantic City. Other casinos are located on Native American reservations and are not subject to state laws that prohibit gambling.

In the United States, there are 40 states that have some form of legal casino gambling. The largest casinos are found in Nevada, with other significant concentrations in Reno, New Jersey, and Atlantic City. Some states treat casino winnings as taxable income and withhold federal taxes from the winners. Others tax the winnings only on a local basis. In either case, the taxpayer is encouraged to keep records of the winnings and losses so they can claim any applicable deductions.