Seneca’s in Niagara Falls does not pay sales tax. Americans pays 8 percent in Niagara Falls. 

Seneca hotels pays no bed tax. American hotels pays 5 percent as bed tax in Niagara Falls.

Seneca’s do not pay property taxes on the 50 acres of land given to them. Americans in Niagara Falls pays among the highest property taxes in the nation. 

Seneca can build without inspectors, or follow New York building code. Americans have to follow costly regulations that add substantially to building costs. 

The difference in the cost of doing business is about 35 percent. If anybody thinks this is not a huge advantage, he knows nothing about business. An unlevel playing field hard to overcome.
 
Oh, one thing more: Seneca’s can operate lucrative gambling, An American will be jailed.