My wife does taxes and has often asked her clients with a W2G when they won enough for such a form. Most often, the answer is sometime after 2:00 am (but before the daylight, for anyone thinking that its always after 2:00 ). I should point out that I live in AZ and 'dry time' starts at 2:00 am and I am very aware that two words you never hear in Vegas together is "last call!", but has anyone noticed any such trends? We've tried the after 2:00 am theory in both Vegas and Laughlin, and it doesn't seem to apply. (Granted, we go for just being ahead when we leave, not necessarily enough for a W2G.) We've tried it here in town at the local establishments and it seems to be true about 50% of the time. Anyone notice any time trends?