Caligula's Palace is a casino located along The Strip in Las Venturas, San Andreas, situated between The Clown's Pocket and Royal Casino and, according to the game manual, it is the largest hotel in the world. It is owned by the Sindacco Family, but later shared between the Leone Family and Forelli Family. It is one of the three accessible casinos, along with The Four Dragons Casino and Casino Floor. It features blackjack, roulette, video poker, and slot machines, as well as a large basement area and several hotel suites. Ken Rosenberg is the casino's manager. The casino can still be accessed and gambled in after the mission Breaking the Bank at Caligula's, in which the casino is robbed by Carl Johnson and his associates.
Caligula's Palace is based on the Las Vegas casino Caesars Palace physically and in name (Caesar and Caligula are both Roman emperors). Certain details are taken from other casinos, like the waterworks from the Bellagio (both being Italy-inspired, although Bellagio wasn't built until 1998 and Caesars Palace has an impressive water show of its own) or luminant green windows from the MGM Grand. As for its mafia management, the mafia had been mostly ran out of Las Vegas in the 1980s by the FBI, but the scenario might be based on a rumor that current casino billionaire Steve Wynn may have been connected with the Genovese crime family around 1985, all the way up to then-don Anthony "Fat Tony" Salerno.
Trivia
*There is a glitch when entering the roof, random people will fall from the sky and die on the roof. To see this, you have to enter the casino, shoot the security guards, but no other people, keep on going right, reaching a lift. You will get to the higher section where you have to go to right, not left. When reaching the roof, climb onto the middle of the roof. If done right, people will start falling from the sky after a few seconds.