Las Vegas has always been a gambling and gaming town, focused on entertainment, gambling and all forms of fun and excitement, available for visitors and residents alike to enjoy at will.  But new tax laws that require gambling establishments to withhold 25% of winnings over $5,000 tend to have the propensity to put a cramp in the action available at Las Vegas gambling tables.  Considering the tremendous draw of Las Vegas attractions and Las Vegas hotels and casinos on high rollers who tend to win excessive amounts of money in cash games as well as standard gambling and poker tournaments, it is easy to see that a large portion of Las Vegas visitors, gamers and vacationers will be affected by the new law.  The long-term effect on the highrollers who visit Las Vegas on a regular basis is likely to be somewhat negative, as very few gaming and gambling enthusiasts have been entirely honest about their winnings in days past in the history of the sport.  Allowing casinos to withhold and report the player's winnings to the United States government is a less than favorable action in the view of many poker players, who consider the taxation of what is largely considered to be a game of skill to be highly unfair to the players who dedicate their lives to the profession of winning in tournaments and cash games.