A brief listing of the main taxes exemplifies this complexity. Some state governments, including New South Wales, operate their own lotteries, while others tax the profits of a private lottery company, Tattersalls. Such taxes are levied at different rates for lotto, instant scratch-off games, and keno. A second important source of revenue is poker and other gaming machines, which are legal in all states except Queensland. They are taxed on gross wager (turnover) in some states and on gross revenue in others. Most states levy higher rates on machines in hotels than those in clubs. A racing tax, imposed in all the states on gross wager, is a third major source of gambling taxation. Amply illustrating the theme of complexity in structure, the rates levied differ not only by state but also by type of bet. Casinos are a fourth source of taxation, with most states imposing licence fees, levied monthly, annually, or one time only. All states also impose taxes on casino income, usually defined as gross revenue, with the rates ranging from a simple 15 per cent (of gross revenue) in one state to graduated rate schedules elsewhere. Some states assess separate taxes on gaming machines in casinos. The game of keno, available in clubs or casinos, is subjected to separate tax schedules on gross wager in some states,