As everyone has said, there is no entrance fee, no sign up. You just walk into the casino, look around, and if you see a table you want to play at (other than poker), if there is an empty seat, you are welcome.
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While some areas of a casino resort may be exclusive to hotel guests, the gaming floors are typically open to the public. This means that you can try your luck at the slot machines, play a hand of poker, or join in on a thrilling game of blackjack, even if you are not staying in the hotel.
Casino winnings are fully taxable and can bump you into a higher tax bracket. How much you win determines how you're taxed. The casino will take 24% of larger winnings for the IRS before paying you your lump sum.