WarHorse Gaming broke ground on August 29, 2026 on a US$100 million casino-hotel complex in South Sioux City, Nebraska, reinforcing the expansion of commercial gaming in the state and turning the Iowa border corridor into a new hub for investment, jobs and entertainment. The project is being developed next to the Atokad racetrack and will feature approximately 63,000 square feet, 600 slot machines, 16 table games, retail sports betting, simulcasting, live horse racing, a 100-room hotel, restaurants, convention space and entertainment areas.
The development belongs to WarHorse Gaming LLC, a subsidiary of Ho-Chunk Inc., the economic development corporation of the Winnebago Tribe of Nebraska. Its President and CEO, Lance Morgan, has positioned South Sioux as a regional destination combining casino gaming, hospitality, racing, dining and entertainment, with an initial gaming opening targeted for late 2027 and full development to follow in later phases.
The project is expected to generate around 230 permanent jobs and could produce approximately US$40 million in annual GGR once fully operational, according to published estimates. Under Nebraska law, commercial casinos may operate only within a licensed racetrack enclosure, under the Nebraska Racetrack Gaming Act, adopted following the gaming expansion approved by voters in 2020.
Lance Morgan
The regulatory authority is the Nebraska Racing and Gaming Commission (NRGC), chaired by Dennis P. Lee, with Casey Ricketts serving as Executive Director. The Commission administers Authorized Gaming Operator Licenses, oversees casinos, racing and sports wagering, and had already approved the initial phases of the new South Sioux City racetrack during 2025.
Nebraska imposes a 20% tax on Gross Gaming Revenue. Of the proceeds, 70% goes to the Property Tax Credit Cash Fund, 2.5% to the Compulsive Gamblers Assistance Fund, 2.5% to the General Fund and 25% to local governments. WarHorse estimates that South Sioux City and Dakota County could jointly receive between US$2 million and US$2.5 million annually, while the new complex aims to retain gaming spend that has historically crossed the Missouri River into Iowa casinos.
