It is possible to distinguish at least three generic means of collecting revenues from gambling. First are excise taxes, whose form may be quite similar to those imposed on alcohol, tobacco, road fuel, and other items of consumption. Taxes on admissions into gambling establishments or on gross revenue received by casinos would fall into this category. So, too, would special taxes on the net revenue of gambling establishments, though they would have the form of business income taxes. It would also be reasonable to count as excises the licence fees that are levied on establishments or individual gaming machines, although these may have the form of a property tax. Excises should also cover other negotiated payments from operators of commercial gambling to governments, such as the agreed-upon payments of Indian tribes to US state governments.