Utah's gaming getaway.

• Position: West Wendover, Nevada attracts thousands of customers from Utah each year for recreational activities unavailable in Utah, including gambling which faces tightening restrictions from church and political leaders

West Wendover, Nev., Mayor Walt Sanders does not mind if Utahn still refer to his city as "Wendover" as long as they keep coming back. Judging from the state of Utah's political affairs, things are looking bright, he said.

"As long as there are Utah politicians trying to get certain legislation [no pari-mutuel betting, additional tax on liqour, smoking ban in restaurants] passed, we're going to get more interest from the Wasatch Front," Sanders said. "Let's face it, people like to have those things available to them, and when the state becomes more restrictive, the more enticed people will be to come to West Wendover."

Enticed may be putting it mildly.

Donna Larsen, co-owner of Donna's Tours, a charter bus line, estimated her company takes approximately 29,000 weekend fun seekers to West Wendover every year, not to mention her mid-week business. Marsha Christensen, vice president of Nevada Tours, said her company transports roughly 70,000 to 80,000 people every year, while Dick Maben of Casino Caravans said 35,000 charter his company's buses.

And this doesn't take into consideration all the people who don't mind the two-hour drive from Salt Lake City to West Wendover.

People living along the Wasatch Front have accounted for about 90 percent of the city's annual gaming revenues over the last several years. The name West Wendover may be foreign to them; the city incorporated July 1, 1991, and officially adopted the name West Wendover. But Sanders said they can call it what they want as long as they know where to go when they want to play.

The Lure of Easy Money

A $20 to $50 stash from a week's pay could turn into hundreds or thousands of dollars with one pull of a slot machine handle or with a "full house" in poker in west Wendover. Depending on the game, it is possible that the Internal Revenue Service may ever find out about it.

Norma Lally, public affairs officers of the Las Vegas District of the IRS, said winnings of $1,200 or more on the slots, and $1,500 or more on keno require the casino to issue the winner a form W-2G, like a W-2, showing the gross winnings, the federal income tax withheld, etc. No W-2Gs, however, are required for winnings from table games such as blackjack, roulette, craps, poker, or bacarat.

"We're expecting everyone to be an honest, taxpaying citizen, and report his or her gambling winnings on the honor system," Lally said. That's a system that doesn't always work, but the IRS likely is missing out on little...