needed to take place occurs." However, State Senator Jennifer Beck has stated that online gambling cannot be legalized with the approval of New Jersey voters, and several federal courts decisions have said an online bet occurs in both the location of the website, and the location of the gambler. To address Christie's concerns, new legislation was drafted that prohibits businesses other than Atlantic City casinos from advertising online gambling, or allowing their facilities to be used for online gambling. On February 26, 2013, a revised bill permitting Internet gambling was overwhelming approved by the New Jersey Legislature, and then signed into law by Chris Christie. The law legalizes online casino gambling for a ten-year trial period, restricts the operation of the websites to Atlantic City's eleven casinos, and imposes a 15% tax on online gambling revenue, instead of the 8% currently imposed on casinos. The act requires that the gambler be at least 21 and play from a computer in New Jersey. The gambler's location will likely be verified through a global positioning system (GPS), and the bill allows interstate compacts to be signed in future in order to authorize multistate gambling. Comps will be available, but will need to be redeemed by visiting the casino. Macquarie Capital estimates that online gambling will provide Atlantic City's casino with $260 to $400 million in additional revenue per year. The Casino Control Commission will create regulations for online gambling. It is unclear when online gambling licenses will be issued, or if there will be any legal challenges to the new law. Online casinos opened for business via a synchronized launch on November 21, 2013. At launch, game options were limited, but by 2017, twelve separate online casino brands offered many hundreds of games including a wide variety that have been brought over from the traditional casino world. In June 2017, it was reported that the New Jersey online gambling industry had surpassed $100 million in tax revenue. The combined revenues of all online casinos in New Jersey now actually exceed the revenues of the three NJ brick-and-mortar casinos with the lowest revenue figures. When the online casino portals were first launched, they were restricted to the same state, meaning players in New Jersey could only play with other players in New Jersey. However, in October 2017 the state signed an interstate compact with Delaware and Nevada (both of whom had passed similar