Companies in gaming and casino industry usually either operate gambling facilities or offer gaming activities including stand-alone casinos, casino hotels, riverboat casinos, bingo halls, gambling machine manufacturers, lottery services, Internet gambling services, bookmaking and other gambling services but excluding horse and dog race tracks and cruise lines with auxiliary gambling operations. Gambling activities generated gross revenues in excess of $92.27 billion in the United States. Commercial casinos provide more than 354,000 jobs, and state and local tax revenues of $5.2 billion. Companies classified as casinos will often also engage in auxiliary restaurant and hotel services, and therefore there is a cross-over with the hospitality and tourism areas. Gaming law is not a branch of law in the traditional sense but rather is a collection of several areas of law that include criminal law, regulatory law, constitutional law, administrative law, company law, contract law, and in some jurisdictions, competition law.