Below is a list of five of the top gambling cities in the U.S. While you can find places to gamble almost anywhere in the U.S., some destinations are more popular than others. In fact, we’ve never been refused an eligible refund. When it comes to ease of reclaiming a portion or all of your withheld winnings, no one is more successful than Refund Management Services (RMS). Unfortunately, dealing with the IRS can be complicated, time consuming, and confusing. residents are subject to a 30% withholding tax by the IRS. The types of gambling in the U.S include: casinos, horseracing tracks, greyhound tracks, and sports betting parlours. is the top destination for the travelling gambler. With the most casinos in the world, the U.S.