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Jennifer Horikawa of Maui, Hawaii, plays on a slot machine at the Main Street Station hotel-casino in downtown Las Vegas on Tuesday, May 26, 2015. The Internal Revenue Service has proposed lowering the reporting level for gambling winnings from $1,200 to $600, a move that the casino industry and its patrons oppose. (Chase Stevens/Las Vegas Review-Journal) Follow Chase Stevens on Twitter @csstevensphoto.
Florida Casinos. Florida has three forms of casino gambling: casino boats, Indian casinos and gaming machines at pari-mutuels in two south Florida counties. The casino boats offer gamblers the opportunity to board ships that cruise offshore where casino gambling is legal. From the west coast the boats travel nine miles out into the Gulf of Mexico.