<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:d5220071-9027-4874-a1db-0141f982c40a,g:f14d098d-a205-4280-a778-cd052dd15189-->
<xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:penn="http://www.pngaming.com/20251231" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" attributeFormDefault="unqualified" elementFormDefault="qualified" targetNamespace="http://www.pngaming.com/20251231">
  <xs:import namespace="http://fasb.org/srt/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd"/>
  <xs:import namespace="http://fasb.org/us-gaap/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2024-01-31" schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/country/2025" schemaLocation="https://xbrl.sec.gov/country/2025/country-2025.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/cyd-af-sub/2025" schemaLocation="https://xbrl.sec.gov/cyd/2025/cyd-af-sub-2025.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/dei/2025" schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/ecd/2025" schemaLocation="https://xbrl.sec.gov/ecd/2025/ecd-2025.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/stpr/2025" schemaLocation="https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd"/>
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="penn-20251231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:type="simple"/>
      <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="penn-20251231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:type="simple"/>
      <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="penn-20251231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:type="simple"/>
      <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="penn-20251231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:type="simple"/>
      <link:roleType id="CoverPage" roleURI="http://www.pngaming.com/role/CoverPage">
        <link:definition>0000001 - Document - Cover Page</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AuditInformation" roleURI="http://www.pngaming.com/role/AuditInformation">
        <link:definition>0000002 - Document - Audit Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CONSOLIDATEDBALANCESHEETS" roleURI="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETS">
        <link:definition>9952151 - Statement - CONSOLIDATED BALANCE SHEETS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CONSOLIDATEDBALANCESHEETSParenthetical" roleURI="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETSParenthetical">
        <link:definition>9952152 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CONSOLIDATEDSTATEMENTSOFOPERATIONS" roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFOPERATIONS">
        <link:definition>9952153 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CONSOLIDATEDSTATEMENTSOFCOMPREHENSIVELOSS" roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCOMPREHENSIVELOSS">
        <link:definition>9952154 - Statement - CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY" roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY">
        <link:definition>9952155 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CONSOLIDATEDSTATEMENTSOFCASHFLOWS" roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCASHFLOWS">
        <link:definition>9952156 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="Organization" roleURI="http://www.pngaming.com/role/Organization">
        <link:definition>9952157 - Disclosure - Organization</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentation" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentation">
        <link:definition>9952158 - Disclosure - Significant Accounting Policies and Basis of Presentation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="NewAccountingPronouncements" roleURI="http://www.pngaming.com/role/NewAccountingPronouncements">
        <link:definition>9952159 - Disclosure - New Accounting Pronouncements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RevenueDisaggregation" roleURI="http://www.pngaming.com/role/RevenueDisaggregation">
        <link:definition>9952160 - Disclosure - Revenue Disaggregation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AcquisitionsandDispositions" roleURI="http://www.pngaming.com/role/AcquisitionsandDispositions">
        <link:definition>9952161 - Disclosure - Acquisitions and Dispositions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InvestmentsinandAdvancestoUnconsolidatedAffiliates" roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliates">
        <link:definition>9952162 - Disclosure - Investments in and Advances to Unconsolidated Affiliates</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PropertyandEquipmentNet" roleURI="http://www.pngaming.com/role/PropertyandEquipmentNet">
        <link:definition>9952163 - Disclosure - Property and Equipment, Net</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssets" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssets">
        <link:definition>9952164 - Disclosure - Goodwill and Other Intangible Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccruedExpensesandOtherCurrentLiabilities" roleURI="http://www.pngaming.com/role/AccruedExpensesandOtherCurrentLiabilities">
        <link:definition>9952165 - Disclosure - Accrued Expenses and Other Current Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebt" roleURI="http://www.pngaming.com/role/LongTermDebt">
        <link:definition>9952166 - Disclosure - Long-Term Debt</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="Leases" roleURI="http://www.pngaming.com/role/Leases">
        <link:definition>9952167 - Disclosure - Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CommitmentsandContingencies" roleURI="http://www.pngaming.com/role/CommitmentsandContingencies">
        <link:definition>9952168 - Disclosure - Commitments and Contingencies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxes" roleURI="http://www.pngaming.com/role/IncomeTaxes">
        <link:definition>9952169 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockholdersEquity" roleURI="http://www.pngaming.com/role/StockholdersEquity">
        <link:definition>9952170 - Disclosure - Stockholders' Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensation" roleURI="http://www.pngaming.com/role/StockBasedCompensation">
        <link:definition>9952171 - Disclosure - Stock-Based Compensation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossperShare" roleURI="http://www.pngaming.com/role/LossperShare">
        <link:definition>9952172 - Disclosure - Loss per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SegmentInformation" roleURI="http://www.pngaming.com/role/SegmentInformation">
        <link:definition>9952173 - Disclosure - Segment Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurements" roleURI="http://www.pngaming.com/role/FairValueMeasurements">
        <link:definition>9952174 - Disclosure - Fair Value Measurements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RelatedPartyTransactions" roleURI="http://www.pngaming.com/role/RelatedPartyTransactions">
        <link:definition>9952175 - Disclosure - Related Party Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationPolicies" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationPolicies">
        <link:definition>9955511 - Disclosure - Significant Accounting Policies and Basis of Presentation (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationTables" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationTables">
        <link:definition>9955512 - Disclosure - Significant Accounting Policies and Basis of Presentation (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RevenueDisaggregationTables" roleURI="http://www.pngaming.com/role/RevenueDisaggregationTables">
        <link:definition>9955513 - Disclosure - Revenue Disaggregation (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InvestmentsinandAdvancestoUnconsolidatedAffiliatesTables" roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesTables">
        <link:definition>9955514 - Disclosure - Investments in and Advances to Unconsolidated Affiliates (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PropertyandEquipmentNetTables" roleURI="http://www.pngaming.com/role/PropertyandEquipmentNetTables">
        <link:definition>9955515 - Disclosure - Property and Equipment, Net (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsTables" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsTables">
        <link:definition>9955516 - Disclosure - Goodwill and Other Intangible Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccruedExpensesandOtherCurrentLiabilitiesTables" roleURI="http://www.pngaming.com/role/AccruedExpensesandOtherCurrentLiabilitiesTables">
        <link:definition>9955517 - Disclosure - Accrued Expenses and Other Current Liabilities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtTables" roleURI="http://www.pngaming.com/role/LongTermDebtTables">
        <link:definition>9955518 - Disclosure - Long-Term Debt (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesTables" roleURI="http://www.pngaming.com/role/LeasesTables">
        <link:definition>9955519 - Disclosure - Leases (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesTables" roleURI="http://www.pngaming.com/role/IncomeTaxesTables">
        <link:definition>9955520 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensationTables" roleURI="http://www.pngaming.com/role/StockBasedCompensationTables">
        <link:definition>9955521 - Disclosure - Stock-Based Compensation (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossperShareTables" roleURI="http://www.pngaming.com/role/LossperShareTables">
        <link:definition>9955522 - Disclosure - Loss per Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SegmentInformationTables" roleURI="http://www.pngaming.com/role/SegmentInformationTables">
        <link:definition>9955523 - Disclosure - Segment Information (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsTables" roleURI="http://www.pngaming.com/role/FairValueMeasurementsTables">
        <link:definition>9955524 - Disclosure - Fair Value Measurements (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OrganizationDetails" roleURI="http://www.pngaming.com/role/OrganizationDetails">
        <link:definition>9955525 - Disclosure - Organization (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationSegmentInformationDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationSegmentInformationDetails">
        <link:definition>9955526 - Disclosure - Significant Accounting Policies and Basis of Presentation - Segment Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationConcentrationofCreditRiskandReceivablesDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationConcentrationofCreditRiskandReceivablesDetails">
        <link:definition>9955527 - Disclosure - Significant Accounting Policies and Basis of Presentation - Concentration of Credit Risk and Receivables (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationPropertyandEquipmentNetDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationPropertyandEquipmentNetDetails">
        <link:definition>9955528 - Disclosure - Significant Accounting Policies and Basis of Presentation - Property and Equipment Net (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationRevenueRecognitionDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationRevenueRecognitionDetails">
        <link:definition>9955529 - Disclosure - Significant Accounting Policies and Basis of Presentation - Revenue Recognition (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationAdvertisingDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationAdvertisingDetails">
        <link:definition>9955530 - Disclosure - Significant Accounting Policies and Basis of Presentation - Advertising (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationGamingandRacingTaxesDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationGamingandRacingTaxesDetails">
        <link:definition>9955531 - Disclosure - Significant Accounting Policies and Basis of Presentation - Gaming and Racing Taxes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationStockBasedCompensationDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationStockBasedCompensationDetails">
        <link:definition>9955532 - Disclosure - Significant Accounting Policies and Basis of Presentation - Stock-Based Compensation (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationEarningsorLossPerShareDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationEarningsorLossPerShareDetails">
        <link:definition>9955533 - Disclosure - Significant Accounting Policies and Basis of Presentation - Earnings or Loss Per Share (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SignificantAccountingPoliciesandBasisofPresentationGuaranteesandIndemnificationsDetails" roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationGuaranteesandIndemnificationsDetails">
        <link:definition>9955534 - Disclosure - Significant Accounting Policies and Basis of Presentation - Guarantees and Indemnifications (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RevenueDisaggregationDetails" roleURI="http://www.pngaming.com/role/RevenueDisaggregationDetails">
        <link:definition>9955535 - Disclosure - Revenue Disaggregation (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AcquisitionsandDispositionsNarrativeDetails" roleURI="http://www.pngaming.com/role/AcquisitionsandDispositionsNarrativeDetails">
        <link:definition>9955536 - Disclosure - Acquisitions and Dispositions - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InvestmentsinandAdvancestoUnconsolidatedAffiliatesInvestmentinBarstoolNarrativeDetails" roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesInvestmentinBarstoolNarrativeDetails">
        <link:definition>9955537 - Disclosure - Investments in and Advances to Unconsolidated Affiliates - Investment in Barstool Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InvestmentsinandAdvancestoUnconsolidatedAffiliatesKansasJointVentureNarrativeDetails" roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesKansasJointVentureNarrativeDetails">
        <link:definition>9955538 - Disclosure - Investments in and Advances to Unconsolidated Affiliates - Kansas Joint Venture Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InvestmentsinandAdvancestoUnconsolidatedAffiliatesScheduleofSummaryInformationDetails" roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesScheduleofSummaryInformationDetails">
        <link:definition>9955539 - Disclosure - Investments in and Advances to Unconsolidated Affiliates - Schedule of Summary Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PropertyandEquipmentNetScheduleofPropertyandEquipmentNetDetails" roleURI="http://www.pngaming.com/role/PropertyandEquipmentNetScheduleofPropertyandEquipmentNetDetails">
        <link:definition>9955540 - Disclosure - Property and Equipment, Net - Schedule of Property and Equipment, Net (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PropertyandEquipmentNetDepreciationExpenseDetails" roleURI="http://www.pngaming.com/role/PropertyandEquipmentNetDepreciationExpenseDetails">
        <link:definition>9955541 - Disclosure - Property and Equipment, Net - Depreciation Expense (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails">
        <link:definition>9955542 - Disclosure - Goodwill and Other Intangible Assets - Goodwill and Accumulated Goodwill Impairment Losses (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsAnnualAssessmentsforImpairmentDetails" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsAnnualAssessmentsforImpairmentDetails">
        <link:definition>9955543 - Disclosure - Goodwill and Other Intangible Assets - Annual Assessments for Impairment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsNarrativeDetails" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsNarrativeDetails">
        <link:definition>9955544 - Disclosure - Goodwill and Other Intangible Assets - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsReportingUnitsWithNegativeCarryingValuesDetails" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsReportingUnitsWithNegativeCarryingValuesDetails">
        <link:definition>9955545 - Disclosure - Goodwill and Other Intangible Assets - Reporting Units With Negative Carrying Values (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails">
        <link:definition>9955546 - Disclosure - Goodwill and Other Intangible Assets - Intangible Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails_1" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails_1">
        <link:definition>9955546 - Disclosure - Goodwill and Other Intangible Assets - Intangible Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="GoodwillandOtherIntangibleAssetsExpectedIntangibleAssetAmortizationExpenseDetails" roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsExpectedIntangibleAssetAmortizationExpenseDetails">
        <link:definition>9955547 - Disclosure - Goodwill and Other Intangible Assets - Expected Intangible Asset Amortization Expense (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccruedExpensesandOtherCurrentLiabilitiesDetails" roleURI="http://www.pngaming.com/role/AccruedExpensesandOtherCurrentLiabilitiesDetails">
        <link:definition>9955548 - Disclosure - Accrued Expenses and Other Current Liabilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtDebtSummaryDetails" roleURI="http://www.pngaming.com/role/LongTermDebtDebtSummaryDetails">
        <link:definition>9955549 - Disclosure - Long-Term Debt - Debt Summary (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtDebtMaturitiesDetails" roleURI="http://www.pngaming.com/role/LongTermDebtDebtMaturitiesDetails">
        <link:definition>9955550 - Disclosure - Long-Term Debt - Debt Maturities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtSeniorSecuredCreditFacilitiesDetails" roleURI="http://www.pngaming.com/role/LongTermDebtSeniorSecuredCreditFacilitiesDetails">
        <link:definition>9955551 - Disclosure - Long-Term Debt - Senior Secured Credit Facilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails" roleURI="http://www.pngaming.com/role/LongTermDebtSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails">
        <link:definition>9955552 - Disclosure - Long-Term Debt - Senior Unsecured Notes, Unsecured Convertible Notes, and Covenants (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtConvertibleNotesDetails" roleURI="http://www.pngaming.com/role/LongTermDebtConvertibleNotesDetails">
        <link:definition>9955553 - Disclosure - Long-Term Debt - Convertible Notes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtInterestExpenseNetDetails" roleURI="http://www.pngaming.com/role/LongTermDebtInterestExpenseNetDetails">
        <link:definition>9955554 - Disclosure - Long-Term Debt - Interest Expense, Net (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtCovenantsDetails" roleURI="http://www.pngaming.com/role/LongTermDebtCovenantsDetails">
        <link:definition>9955555 - Disclosure - Long-Term Debt - Covenants (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LongTermDebtOtherLongTermObligationsDetails" roleURI="http://www.pngaming.com/role/LongTermDebtOtherLongTermObligationsDetails">
        <link:definition>9955556 - Disclosure - Long-Term Debt - Other Long-Term Obligations (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesARPENNMasterLeaseDetails" roleURI="http://www.pngaming.com/role/LeasesARPENNMasterLeaseDetails">
        <link:definition>9955557 - Disclosure - Leases - AR PENN Master Lease (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesScheduleofFixedandPerformanceBasedComponentsofRentandAdditionalOperatingRightOfUseAssetandLeaseLiabilityDetails" roleURI="http://www.pngaming.com/role/LeasesScheduleofFixedandPerformanceBasedComponentsofRentandAdditionalOperatingRightOfUseAssetandLeaseLiabilityDetails">
        <link:definition>9955558 - Disclosure - Leases - Schedule of Fixed and Performance-Based Components of Rent and Additional Operating Right-Of-Use Asset and Lease Liability (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="Leases2023MasterLeaseDetails" roleURI="http://www.pngaming.com/role/Leases2023MasterLeaseDetails">
        <link:definition>9955559 - Disclosure - Leases - 2023 Master Lease (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesPinnacleMasterLeaseDetails" roleURI="http://www.pngaming.com/role/LeasesPinnacleMasterLeaseDetails">
        <link:definition>9955560 - Disclosure - Leases - Pinnacle Master Lease (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesOtherTripleNetLeaseswithREITLandlordsDetails" roleURI="http://www.pngaming.com/role/LeasesOtherTripleNetLeaseswithREITLandlordsDetails">
        <link:definition>9955561 - Disclosure - Leases - Other Triple Net Leases with REIT Landlords (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesScheduleofOtherInformationRelatedtoLeaseTermandDiscountRateDetails" roleURI="http://www.pngaming.com/role/LeasesScheduleofOtherInformationRelatedtoLeaseTermandDiscountRateDetails">
        <link:definition>9955562 - Disclosure - Leases - Schedule of Other Information Related to Lease Term and Discount Rate (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesScheduleofComponentsofLeaseExpenseDetails" roleURI="http://www.pngaming.com/role/LeasesScheduleofComponentsofLeaseExpenseDetails">
        <link:definition>9955563 - Disclosure - Leases - Schedule of Components of Lease Expense (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesSupplementalCashFlowInformationDetails" roleURI="http://www.pngaming.com/role/LeasesSupplementalCashFlowInformationDetails">
        <link:definition>9955564 - Disclosure - Leases - Supplemental Cash Flow Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesTripleNetLeasesDetails" roleURI="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails">
        <link:definition>9955565 - Disclosure - Leases - Triple Net Leases (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesScheduleofFutureMinimumLeaseCommitmentsDetails" roleURI="http://www.pngaming.com/role/LeasesScheduleofFutureMinimumLeaseCommitmentsDetails">
        <link:definition>9955566 - Disclosure - Leases - Schedule of Future Minimum Lease Commitments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesScheduleofFutureMinimumLeaseCommitmentsDetails_1" roleURI="http://www.pngaming.com/role/LeasesScheduleofFutureMinimumLeaseCommitmentsDetails_1">
        <link:definition>9955566 - Disclosure - Leases - Schedule of Future Minimum Lease Commitments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LeasesLessorNarrativeDetails" roleURI="http://www.pngaming.com/role/LeasesLessorNarrativeDetails">
        <link:definition>9955567 - Disclosure - Leases - Lessor Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CommitmentsandContingenciesESPNSportsbookandInvestmentAgreementsDetails" roleURI="http://www.pngaming.com/role/CommitmentsandContingenciesESPNSportsbookandInvestmentAgreementsDetails">
        <link:definition>9955568 - Disclosure - Commitments and Contingencies - ESPN Sportsbook and Investment Agreements (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CommitmentsandContingenciesLocationShareAgreementsPurchaseObligationsandCapitalExpenditureCommitmentsDetails" roleURI="http://www.pngaming.com/role/CommitmentsandContingenciesLocationShareAgreementsPurchaseObligationsandCapitalExpenditureCommitmentsDetails">
        <link:definition>9955569 - Disclosure - Commitments and Contingencies - Location Share Agreements, Purchase Obligations and Capital Expenditure Commitments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="CommitmentsandContingenciesEmployeeBenefitPlansDetails" roleURI="http://www.pngaming.com/role/CommitmentsandContingenciesEmployeeBenefitPlansDetails">
        <link:definition>9955570 - Disclosure - Commitments and Contingencies - Employee Benefit Plans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesDeferredTaxAssetsandLiabilitiesDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesDeferredTaxAssetsandLiabilitiesDetails">
        <link:definition>9955571 - Disclosure - Income Taxes - Deferred Tax Assets and Liabilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesNarrativeDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesNarrativeDetails">
        <link:definition>9955572 - Disclosure - Income Taxes - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesLossBeforeIncomeTaxExpenseDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesLossBeforeIncomeTaxExpenseDetails">
        <link:definition>9955573 - Disclosure - Income Taxes - Loss Before Income Tax Expense (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesComponentsofIncomeTaxBenefitExpenseDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesComponentsofIncomeTaxBenefitExpenseDetails">
        <link:definition>9955574 - Disclosure - Income Taxes - Components of Income Tax Benefit (Expense) (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails">
        <link:definition>9955575 - Disclosure - Income Taxes - Effective Income Tax Rate Reconciliation (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesReconciliationofEffectiveIncomeTaxRateDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesReconciliationofEffectiveIncomeTaxRateDetails">
        <link:definition>9955576 - Disclosure - Income Taxes - Reconciliation of Effective Income Tax Rate (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesUnrecognizedTaxBenefitsDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesUnrecognizedTaxBenefitsDetails">
        <link:definition>9955577 - Disclosure - Income Taxes - Unrecognized Tax Benefits (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="IncomeTaxesScheduleofIncomeTaxesPaidNetofCashReceivedDetails" roleURI="http://www.pngaming.com/role/IncomeTaxesScheduleofIncomeTaxesPaidNetofCashReceivedDetails">
        <link:definition>9955578 - Disclosure - Income Taxes - Schedule of Income Taxes Paid, Net of Cash Received (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockholdersEquityDetails" roleURI="http://www.pngaming.com/role/StockholdersEquityDetails">
        <link:definition>9955579 - Disclosure - Stockholders' Equity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensationNarrativeDetails" roleURI="http://www.pngaming.com/role/StockBasedCompensationNarrativeDetails">
        <link:definition>9955580 - Disclosure - Stock-Based Compensation - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensationStockOptionActivityDetails" roleURI="http://www.pngaming.com/role/StockBasedCompensationStockOptionActivityDetails">
        <link:definition>9955581 - Disclosure - Stock-Based Compensation - Stock Option Activity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensationFairValueandIntrinsicValueDetails" roleURI="http://www.pngaming.com/role/StockBasedCompensationFairValueandIntrinsicValueDetails">
        <link:definition>9955582 - Disclosure - Stock-Based Compensation -Fair Value and Intrinsic Value (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensationWeightedAverageAssumptionsDetails" roleURI="http://www.pngaming.com/role/StockBasedCompensationWeightedAverageAssumptionsDetails">
        <link:definition>9955583 - Disclosure - Stock-Based Compensation - Weighted-Average Assumptions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StockBasedCompensationRestrictedStockActivityDetails" roleURI="http://www.pngaming.com/role/StockBasedCompensationRestrictedStockActivityDetails">
        <link:definition>9955584 - Disclosure - Stock-Based Compensation - Restricted Stock Activity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossperShareScheduleofAntidilutiveSecuritiesExcludedFromComputationofEarningsPerShareDetails" roleURI="http://www.pngaming.com/role/LossperShareScheduleofAntidilutiveSecuritiesExcludedFromComputationofEarningsPerShareDetails">
        <link:definition>9955585 - Disclosure - Loss per Share - Schedule of Antidilutive Securities Excluded From Computation of Earnings Per Share (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossperShareNarrativeDetails" roleURI="http://www.pngaming.com/role/LossperShareNarrativeDetails">
        <link:definition>9955586 - Disclosure - Loss per Share - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossperShareCalculationofBasicandDilutedEPSDetails" roleURI="http://www.pngaming.com/role/LossperShareCalculationofBasicandDilutedEPSDetails">
        <link:definition>9955587 - Disclosure - Loss per Share - Calculation of Basic and Diluted EPS (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SegmentInformationNarrativeDetails" roleURI="http://www.pngaming.com/role/SegmentInformationNarrativeDetails">
        <link:definition>9955588 - Disclosure - Segment Information - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="SegmentInformationSegmentInformationDetails" roleURI="http://www.pngaming.com/role/SegmentInformationSegmentInformationDetails">
        <link:definition>9955589 - Disclosure - Segment Information - Segment Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsNarrativeDetails" roleURI="http://www.pngaming.com/role/FairValueMeasurementsNarrativeDetails">
        <link:definition>9955590 - Disclosure - Fair Value Measurements - Narrative (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails" roleURI="http://www.pngaming.com/role/FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails">
        <link:definition>9955591 - Disclosure - Fair Value Measurements - Carrying Amounts and Estimated Fair Values by Input Level (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsChangesinFairValueofLevel3AssetsandLiabilitiesDetails" roleURI="http://www.pngaming.com/role/FairValueMeasurementsChangesinFairValueofLevel3AssetsandLiabilitiesDetails">
        <link:definition>9955592 - Disclosure - Fair Value Measurements - Changes in Fair Value of Level 3 Assets and Liabilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsAssetsMeasuredatFairValueonaNonRecurringBasisDetails" roleURI="http://www.pngaming.com/role/FairValueMeasurementsAssetsMeasuredatFairValueonaNonRecurringBasisDetails">
        <link:definition>9955593 - Disclosure - Fair Value Measurements - Assets Measured at Fair Value on a Non-Recurring Basis (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsScheduleofSignificantUnobservableInputsUsedinCalculatingLevel3AssetsandLiabilitiesDetails" roleURI="http://www.pngaming.com/role/FairValueMeasurementsScheduleofSignificantUnobservableInputsUsedinCalculatingLevel3AssetsandLiabilitiesDetails">
        <link:definition>9955594 - Disclosure - Fair Value Measurements - Schedule of Significant Unobservable Inputs Used in Calculating Level 3 Assets and Liabilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="FairValueMeasurementsSignificantUnobservableInputsforFairValueMeasurementsDetails" roleURI="http://www.pngaming.com/role/FairValueMeasurementsSignificantUnobservableInputsforFairValueMeasurementsDetails">
        <link:definition>9955595 - Disclosure - Fair Value Measurements - Significant Unobservable Inputs for Fair Value Measurements (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RelatedPartyTransactionsDetails" roleURI="http://www.pngaming.com/role/RelatedPartyTransactionsDetails">
        <link:definition>9955596 - Disclosure - Related Party Transactions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:element id="penn_AuditInformationAbstract" abstract="true" name="AuditInformationAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_CommonStockNonExchangeableMember" abstract="true" name="CommonStockNonExchangeableMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_CommonStockExchangeableMember" abstract="true" name="CommonStockExchangeableMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_FinancingObligationCurrent" abstract="false" name="FinancingObligationCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationNoncurrent" abstract="false" name="FinancingObligationNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FoodBeverageHotelAndOtherMember" abstract="true" name="FoodBeverageHotelAndOtherMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_GainLossOnAcquisitionTransactions" abstract="false" name="GainLossOnAcquisitionTransactions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_GainLossOnLeaseTransactions" abstract="false" name="GainLossOnLeaseTransactions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_GainOnFinancingArrangement" abstract="false" name="GainOnFinancingArrangement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments" abstract="false" name="IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare" abstract="false" name="BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
  <xs:element id="penn_InvestmentAgreementWarrantExpense" abstract="false" name="InvestmentAgreementWarrantExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPrincipalPayments" abstract="false" name="FinancingObligationPrincipalPayments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ProceedsFromInsuranceFinancing" abstract="false" name="ProceedsFromInsuranceFinancing" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_PaymentsForInsuranceFinancing" abstract="false" name="PaymentsForInsuranceFinancing" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation" abstract="false" name="DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationsPolicyPolicyTextBlock" abstract="false" name="FinancingObligationsPolicyPolicyTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
  <xs:element id="penn_GamingAndRacingTaxesPolicyPolicyTextBlock" abstract="false" name="GamingAndRacingTaxesPolicyPolicyTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
  <xs:element id="penn_ScheduleOfComplimentaryItemsTableTextBlock" abstract="false" name="ScheduleOfComplimentaryItemsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
  <xs:element id="penn_FinancingObligationMaturityTableTextBlock" abstract="false" name="FinancingObligationMaturityTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
  <xs:element id="penn_NumberOfStatesInWhichEntityOperatesWithLiveSportsBetting" abstract="false" name="NumberOfStatesInWhichEntityOperatesWithLiveSportsBetting" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_CustomerLoyaltyProgramNumberOfMembers" abstract="false" name="CustomerLoyaltyProgramNumberOfMembers" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_JackpotNevadaMember" abstract="true" name="JackpotNevadaMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_BarstoolAcquisitionMember" abstract="true" name="BarstoolAcquisitionMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_BarstoolSportsIncMember" abstract="true" name="BarstoolSportsIncMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_KansasEntertainmentLLCMember" abstract="true" name="KansasEntertainmentLLCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_NumberOfFacilities" abstract="false" name="NumberOfFacilities" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_DisposalGroupPercentageOfOwnershipInterestSold" abstract="false" name="DisposalGroupPercentageOfOwnershipInterestSold" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_MarkersAndReturnedChecksMember" abstract="true" name="MarkersAndReturnedChecksMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_CreditCardAndOtherAdvancesToCustomersMember" abstract="false" name="CreditCardAndOtherAdvancesToCustomersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ReceivableFromAutomaticTellerMachineAndCashKioskTransactionsMember" abstract="true" name="ReceivableFromAutomaticTellerMachineAndCashKioskTransactionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_HotelBanquetMember" abstract="true" name="HotelBanquetMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_RacingSettlementsMember" abstract="true" name="RacingSettlementsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_OnlineGamingAndLicensingReceivablesFromThirdPartyOperatorsIncludingTaxesMember" abstract="true" name="OnlineGamingAndLicensingReceivablesFromThirdPartyOperatorsIncludingTaxesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MediaReceivablesMember" abstract="true" name="MediaReceivablesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_OtherReceivableMember" abstract="true" name="OtherReceivableMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_PropertyPlantAndEquipmentMaintenanceCapitalExpendituresUsefulLifeTrigger" abstract="false" name="PropertyPlantAndEquipmentMaintenanceCapitalExpendituresUsefulLifeTrigger" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_VirtualPlayingCreditsMember" abstract="true" name="VirtualPlayingCreditsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_OnlineSportsBettingAndIGamingMarketAccessMember" abstract="true" name="OnlineSportsBettingAndIGamingMarketAccessMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityAxis" abstract="true" name="ContractWithCustomerLiabilityAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityDomain" abstract="true" name="ContractWithCustomerLiabilityDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityLoyaltyCreditMember" abstract="true" name="ContractWithCustomerLiabilityLoyaltyCreditMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember" abstract="true" name="ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_RevenueFromContractWithCustomerParticipationInLoyaltyProgramNumberOfPerformanceObligations" abstract="false" name="RevenueFromContractWithCustomerParticipationInLoyaltyProgramNumberOfPerformanceObligations" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_ComplimentaryValueExcludedFromRevenue" abstract="false" name="ComplimentaryValueExcludedFromRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_RevenueFromContractWithCustomerNumberOfLiabilities" abstract="false" name="RevenueFromContractWithCustomerNumberOfLiabilities" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_NumberOfLoyaltyPrograms" abstract="false" name="NumberOfLoyaltyPrograms" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_ContractWithCustomerTerm" abstract="false" name="ContractWithCustomerTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_GamingTaxExpenses" abstract="false" name="GamingTaxExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity" abstract="false" name="DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_NortheastSegmentMember" abstract="true" name="NortheastSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_SouthSegmentMember" abstract="true" name="SouthSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_WestSegmentMember" abstract="true" name="WestSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MidwestSegmentMember" abstract="true" name="MidwestSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_InteractiveSegmentMember" abstract="true" name="InteractiveSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_DisposalGroupRightToReceiveGrossProceedsPercent" abstract="false" name="DisposalGroupRightToReceiveGrossProceedsPercent" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_DisposalGroupIncludingDiscontinuedOperationGoodwillAndIntangibleAssetsWriteOffs" abstract="false" name="DisposalGroupIncludingDiscontinuedOperationGoodwillAndIntangibleAssetsWriteOffs" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired" abstract="false" name="EquityMethodInvestmentAcquiredPercentageOfSharesAcquired" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis" abstract="false" name="EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredConsiderationTransferred" abstract="false" name="EquityMethodInvestmentAcquiredConsiderationTransferred" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable" abstract="false" name="EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember" abstract="true" name="AssetsExcludingAssetsHeldUnderMasterLeasesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LandAndLandImprovementsNotSubjectToMasterLeaseMember" abstract="true" name="LandAndLandImprovementsNotSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_BuildingsVesselsAndImprovementsNotSubjectToMasterLeaseMember" abstract="true" name="BuildingsVesselsAndImprovementsNotSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_FurnitureFixturesAndEquipmentNotSubjectToMasterLeaseMember" abstract="true" name="FurnitureFixturesAndEquipmentNotSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LeaseholdImprovementsNotSubjectToMasterLeaseMember" abstract="true" name="LeaseholdImprovementsNotSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ConstructionInProgressNotSubjectToMasterLeaseMember" abstract="true" name="ConstructionInProgressNotSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_AssetsHeldUnderMasterLeasesMember" abstract="true" name="AssetsHeldUnderMasterLeasesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LandAndLandImprovementsSubjectToMasterLeaseMember" abstract="true" name="LandAndLandImprovementsSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_BuildingsVesselsAndImprovementsSubjectToMasterLeaseMember" abstract="true" name="BuildingsVesselsAndImprovementsSubjectToMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ScheduleOfGoodwillAndIntangibleAssetsTable" abstract="true" name="ScheduleOfGoodwillAndIntangibleAssetsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" abstract="true" name="ScheduleOfGoodwillAndIntangibleAssetsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_SouthAndWestSegmentsMember" abstract="true" name="SouthAndWestSegmentsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_AmeristarCouncilBluffsTrademarkMember" abstract="true" name="AmeristarCouncilBluffsTrademarkMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_PlainridgeParkCasinoMember" abstract="true" name="PlainridgeParkCasinoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_AmeristarVicksburgMember" abstract="true" name="AmeristarVicksburgMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_BoomtownNewOrleansMember" abstract="true" name="BoomtownNewOrleansMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_CactusPetesAndHorseshuMember" abstract="true" name="CactusPetesAndHorseshuMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_AmeristarCouncilBluffsMember" abstract="true" name="AmeristarCouncilBluffsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_AccruedProgressiveJackpotLiabilityCurrent" abstract="false" name="AccruedProgressiveJackpotLiabilityCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AdvanceDepositCurrent" abstract="false" name="AdvanceDepositCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnpaidWagersCurrent" abstract="false" name="UnpaidWagersCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AccruedLoyaltyPointObligationCurrent" abstract="false" name="AccruedLoyaltyPointObligationCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_RevolvingCreditFacilityDue2027Member" abstract="true" name="RevolvingCreditFacilityDue2027Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TermLoanAFacilityDue2027Member" abstract="true" name="TermLoanAFacilityDue2027Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TermLoanBFacilityDue2029Member" abstract="true" name="TermLoanBFacilityDue2029Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_SeniorNotesDue2027Member" abstract="true" name="SeniorNotesDue2027Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_SeniorUnsecuredNotesDue2029Member" abstract="true" name="SeniorUnsecuredNotesDue2029Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ConvertibleNotesDue2026Member" abstract="true" name="ConvertibleNotesDue2026Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TermLoanBFacilityMember" abstract="true" name="TermLoanBFacilityMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_AmendedCreditFacilitiesMember" abstract="true" name="AmendedCreditFacilitiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TermLoanAFacilityMember" abstract="true" name="TermLoanAFacilityMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TermLoanAMember" abstract="true" name="TermLoanAMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TermLoanBMember" abstract="true" name="TermLoanBMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_SeniorSecuredCreditFacilityMember" abstract="true" name="SeniorSecuredCreditFacilityMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_DebtInstrumentReductionInBasisSpreadOnVariableRate" abstract="false" name="DebtInstrumentReductionInBasisSpreadOnVariableRate" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_DebtInstrumentBasisSpreadOnVariableRateFloor" abstract="false" name="DebtInstrumentBasisSpreadOnVariableRateFloor" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_NumberOfFinancialCovenants" abstract="false" name="NumberOfFinancialCovenants" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne" abstract="false" name="LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo" abstract="false" name="LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod" abstract="false" name="LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_InterestCapitalized" abstract="false" name="InterestCapitalized" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_SeniorUnsecuredNotesDue2027Member" abstract="true" name="SeniorUnsecuredNotesDue2027Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_NonCashInterestExpenseDebt" abstract="false" name="NonCashInterestExpenseDebt" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeLeaseCostTable" abstract="true" name="LesseeLeaseCostTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_PennMasterLeaseMember" abstract="true" name="PennMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_A2023MasterLeaseMember" abstract="true" name="A2023MasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_PropertyClassOfRentAxis" abstract="true" name="PropertyClassOfRentAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_PropertyClassOfRentDomain" abstract="true" name="PropertyClassOfRentDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_BuildingBaseRentMember" abstract="true" name="BuildingBaseRentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LandBaseRentMember" abstract="true" name="LandBaseRentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_PercentageRentMember" abstract="true" name="PercentageRentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_NewJolietFacilityLeaseMember" abstract="true" name="NewJolietFacilityLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LesseeLeaseCostLineItems" abstract="true" name="LesseeLeaseCostLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_LesseeInitialRent" abstract="false" name="LesseeInitialRent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_NumberOfFacilitiesWithLeasedRealEstateAssets" abstract="false" name="NumberOfFacilitiesWithLeasedRealEstateAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_LesseeNumberOfOptionsToExtend" abstract="false" name="LesseeNumberOfOptionsToExtend" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_LesseeRenewalTermOfContract" abstract="false" name="LesseeRenewalTermOfContract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet" abstract="false" name="LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LesseeAdjustedRevenuetoRentRatio" abstract="false" name="LesseeAdjustedRevenuetoRentRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LesseePeriodOverwhichPerformanceComponentAdjusted" abstract="false" name="LesseePeriodOverwhichPerformanceComponentAdjusted" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeComponentAdjustmentasPercentageofAverageChangetoNetRevenuesDuringThePrecedingFiveYears" abstract="false" name="LesseeComponentAdjustmentasPercentageofAverageChangetoNetRevenuesDuringThePrecedingFiveYears" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LesseePercentageRentFixedPeriod" abstract="false" name="LesseePercentageRentFixedPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_PinnacleMasterLeaseMember" abstract="true" name="PinnacleMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MargaritavilleLeaseAnnualEscalatorMember" abstract="true" name="MargaritavilleLeaseAnnualEscalatorMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MargaritavilleLeasePercentageRentResetMember" abstract="true" name="MargaritavilleLeasePercentageRentResetMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_GreektownLeaseMember" abstract="true" name="GreektownLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LeaseArrangementsAxis" abstract="true" name="LeaseArrangementsAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_LeaseArrangementsDomain" abstract="true" name="LeaseArrangementsDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LesseeFixedComponentOfRentIncreaseAmount" abstract="false" name="LesseeFixedComponentOfRentIncreaseAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset" abstract="false" name="LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeFinanceLeaseAnnualEscalatorIncreaseInRightOfUseAsset" abstract="false" name="LesseeFinanceLeaseAnnualEscalatorIncreaseInRightOfUseAsset" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseePercentageRentTestComponentOfRentIncreaseAmount" abstract="false" name="LesseePercentageRentTestComponentOfRentIncreaseAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeOperatingLeasePercentageRentResetIncreaseInRightOfUseAsset" abstract="false" name="LesseeOperatingLeasePercentageRentResetIncreaseInRightOfUseAsset" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeIncreaseInAnnualRentalExpenseForEscalators" abstract="false" name="LesseeIncreaseInAnnualRentalExpenseForEscalators" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest" abstract="false" name="LesseeIncreaseInAnnualRentalExpenseForRentResetTest" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AuroraProjectMember" abstract="true" name="AuroraProjectMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_OtherDevelopmentProjectsMember" abstract="true" name="OtherDevelopmentProjectsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_JolietProjectMember" abstract="true" name="JolietProjectMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MResortProjectMember" abstract="true" name="MResortProjectMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LesseeOperatingLeaseDecreaseInRightOfUseAsset" abstract="false" name="LesseeOperatingLeaseDecreaseInRightOfUseAsset" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeOperatingLeaseDecreaseInLeaseLiability" abstract="false" name="LesseeOperatingLeaseDecreaseInLeaseLiability" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeBaseRent" abstract="false" name="LesseeBaseRent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseePercentageOfProjectFundingAnticipatedRelocation" abstract="false" name="LesseePercentageOfProjectFundingAnticipatedRelocation" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_ProjectFundingCommitment" abstract="false" name="ProjectFundingCommitment" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeRentSubjectToAOneTimeIncrease" abstract="false" name="LesseeRentSubjectToAOneTimeIncrease" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseePercentageOfFixedRentEscalator" abstract="false" name="LesseePercentageOfFixedRentEscalator" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_ProjectFundingCommitmentReceivedAmount" abstract="false" name="ProjectFundingCommitmentReceivedAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeOperatingLeaseAnnualMinimumPaymentIncrease" abstract="false" name="LesseeOperatingLeaseAnnualMinimumPaymentIncrease" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LeaseRenewalOptionAxis" abstract="true" name="LeaseRenewalOptionAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_LeaseRenewalOptionDomain" abstract="true" name="LeaseRenewalOptionDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LeaseRenewalOptionOneMember" abstract="true" name="LeaseRenewalOptionOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LesseeRemainingTermofContract" abstract="false" name="LesseeRemainingTermofContract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeInitialTermOfContract" abstract="false" name="LesseeInitialTermOfContract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeExpectedTermOfContractWithRenewals" abstract="false" name="LesseeExpectedTermOfContractWithRenewals" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" abstract="false" name="LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio" abstract="false" name="LesseeFinanceLeaseAdjustedRevenueToRentRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LesseeFinanceLeasePercentageRentEscalationInterval" abstract="false" name="LesseeFinanceLeasePercentageRentEscalationInterval" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears" abstract="false" name="LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_VICIMasterLeaseMember" abstract="true" name="VICIMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MargaritavilleLeaseMember" abstract="true" name="MargaritavilleLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MorgantownLeaseMember" abstract="true" name="MorgantownLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MorgantownLeaseAnnualEscalatorScenarioOneMember" abstract="true" name="MorgantownLeaseAnnualEscalatorScenarioOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember" abstract="true" name="MorgantownLeaseAnnualEscalatorScenarioTwoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_MorgantownMember" abstract="true" name="MorgantownMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_RentEscalationPeriodAxis" abstract="true" name="RentEscalationPeriodAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_RentEscalationPeriodDomain" abstract="true" name="RentEscalationPeriodDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_RentEscalationPeriodOneMember" abstract="true" name="RentEscalationPeriodOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LesseeOperatingLeaseNumberOfOptionsToExtend" abstract="false" name="LesseeOperatingLeaseNumberOfOptionsToExtend" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_AnnualBaseRent" abstract="false" name="AnnualBaseRent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseePercentageOfFixedRentAnnualIncrease" abstract="false" name="LesseePercentageOfFixedRentAnnualIncrease" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LesseeOperatingLeaseAdjustedRevenuetoRentRatio" abstract="false" name="LesseeOperatingLeaseAdjustedRevenuetoRentRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LesseeFinanceLeasePerformanceRentEscalationInterval" abstract="false" name="LesseeFinanceLeasePerformanceRentEscalationInterval" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LesseeOperatingLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears" abstract="false" name="LesseeOperatingLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_NoncashProceedsFromSaleOfRealEstate" abstract="false" name="NoncashProceedsFromSaleOfRealEstate" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinanceLeaseAnnualRent" abstract="false" name="FinanceLeaseAnnualRent" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeAnnualEscalatorConsisting" abstract="false" name="LesseeAnnualEscalatorConsisting" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage" abstract="false" name="LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LesseeAnnualEscalatorPercentage" abstract="false" name="LesseeAnnualEscalatorPercentage" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_LeaseWeightedAverageRemainingLeaseTermAbstract" abstract="true" name="LeaseWeightedAverageRemainingLeaseTermAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_FinancingObligationWeightedAverageRemainingLeaseTerm" abstract="false" name="FinancingObligationWeightedAverageRemainingLeaseTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LeaseWeightedAverageDiscountRateAbstract" abstract="true" name="LeaseWeightedAverageDiscountRateAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_FinancingObligationWeightedAverageDiscountRatePercent" abstract="false" name="FinancingObligationWeightedAverageDiscountRatePercent" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_GamingExpenseMember" abstract="true" name="GamingExpenseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_DepreciationAndAmortizationExpenseMember" abstract="true" name="DepreciationAndAmortizationExpenseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_OperatingLeaseCostAbstract" abstract="true" name="OperatingLeaseCostAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_OperatingLeaseBaseRentExpense" abstract="false" name="OperatingLeaseBaseRentExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LeaseCostOperatingLease" abstract="false" name="LeaseCostOperatingLease" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeFinanceLeaseCostAbstract" abstract="true" name="LesseeFinanceLeaseCostAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_LeaseCostFinanceLease" abstract="false" name="LeaseCostFinanceLease" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationCostsAbstract" abstract="true" name="FinancingObligationCostsAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_FinancingObligationInterestExpense" abstract="false" name="FinancingObligationInterestExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_CashFlowLesseeAbstract" abstract="true" name="CashFlowLesseeAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_FinanceLeasePrincipalAndInterestPayments" abstract="false" name="FinanceLeasePrincipalAndInterestPayments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_NonCashLeaseActivitiesAbstract" abstract="true" name="NonCashLeaseActivitiesAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_OperatingLeaseCommencement" abstract="false" name="OperatingLeaseCommencement" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_OperatingLeaseLiabilityDerecognition" abstract="false" name="OperatingLeaseLiabilityDerecognition" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinanceLeaseCommencement" abstract="false" name="FinanceLeaseCommencement" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinanceLeaseLiabilityDerecognition" abstract="false" name="FinanceLeaseLiabilityDerecognition" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinanceObligationDerecognition" abstract="false" name="FinanceObligationDerecognition" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AmendedAndRestatedPENNMasterLeaseMember" abstract="true" name="AmendedAndRestatedPENNMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_LeasePayments" abstract="false" name="LeasePayments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentDueAbstract" abstract="true" name="FinancingObligationPaymentDueAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDueYearOne" abstract="false" name="FinancingObligationPaymentsDueYearOne" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDueYearTwo" abstract="false" name="FinancingObligationPaymentsDueYearTwo" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDueYearThree" abstract="false" name="FinancingObligationPaymentsDueYearThree" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDueYearFour" abstract="false" name="FinancingObligationPaymentsDueYearFour" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDueYearFive" abstract="false" name="FinancingObligationPaymentsDueYearFive" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDueAfterYearFive" abstract="false" name="FinancingObligationPaymentsDueAfterYearFive" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationPaymentsDue" abstract="false" name="FinancingObligationPaymentsDue" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligationUndiscountedExcessAmount" abstract="false" name="FinancingObligationUndiscountedExcessAmount" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FinancingObligation" abstract="false" name="FinancingObligation" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_SportsbookAgreementMember" abstract="true" name="SportsbookAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_InvestmentAgreementMember" abstract="true" name="InvestmentAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_WarrantsMaturingOnFebruary82033Member" abstract="true" name="WarrantsMaturingOnFebruary82033Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_WarrantsMaturingOnFebruary82034Member" abstract="true" name="WarrantsMaturingOnFebruary82034Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_WarrantsMaturingOnFebruary82035Member" abstract="true" name="WarrantsMaturingOnFebruary82035Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_CollaborativeArrangementInitialTerm" abstract="false" name="CollaborativeArrangementInitialTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_CollaborativeArrangementAnnualPayments" abstract="false" name="CollaborativeArrangementAnnualPayments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_ClassOfWarrantOrRightContingentConsiderationPotentialIssues" abstract="false" name="ClassOfWarrantOrRightContingentConsiderationPotentialIssues" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
  <xs:element id="penn_CollaborationAgreementTerminationAgreementRemainingFeesRemainderOfFiscalYear" abstract="false" name="CollaborationAgreementTerminationAgreementRemainingFeesRemainderOfFiscalYear" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_CollaborationAgreementTerminationAgreementMarketingExpense" abstract="false" name="CollaborationAgreementTerminationAgreementMarketingExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LocationShareAgreementsMember" abstract="true" name="LocationShareAgreementsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_PennMasterLeaseAndPinnacleMasterLeaseMember" abstract="true" name="PennMasterLeaseAndPinnacleMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_PennDevelopmentProjectsMember" abstract="true" name="PennDevelopmentProjectsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_CapitalLeasesMinimumFacilityMaintenanceSpendingThresholdPercentOfAnnualNetRevenue" abstract="false" name="CapitalLeasesMinimumFacilityMaintenanceSpendingThresholdPercentOfAnnualNetRevenue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_Section401kPlanMember" abstract="true" name="Section401kPlanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_DeferredCompensationArrangementwithIndividualVestingPeriod" abstract="false" name="DeferredCompensationArrangementwithIndividualVestingPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_DeferredTaxAssetsCapitalLease" abstract="false" name="DeferredTaxAssetsCapitalLease" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DeferredTaxAssetsUnrecognizedTaxBenefits" abstract="false" name="DeferredTaxAssetsUnrecognizedTaxBenefits" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DeferredTaxAssetsDiscountOnConvertibleNotes" abstract="false" name="DeferredTaxAssetsDiscountOnConvertibleNotes" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DeferredTaxAssetsOperatingLossCapitalLossInterestLimitationAndTaxCreditCarryforwards" abstract="false" name="DeferredTaxAssetsOperatingLossCapitalLossInterestLimitationAndTaxCreditCarryforwards" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DeferredTaxLiabilitiesLeaseRightOfUseAssets" abstract="false" name="DeferredTaxLiabilitiesLeaseRightOfUseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_IncomeTaxesTable" abstract="true" name="IncomeTaxesTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_OtherStateAndLocalJurisdictionMember" abstract="true" name="OtherStateAndLocalJurisdictionMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_TaxCarryforwardsExpirationPeriodAxis" abstract="true" name="TaxCarryforwardsExpirationPeriodAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_TaxCarryforwardsExpirationPeriodDomain" abstract="true" name="TaxCarryforwardsExpirationPeriodDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ExpireVariousDatesThrough2037Member" abstract="true" name="ExpireVariousDatesThrough2037Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ExpireVariousDatesThrough2038Member" abstract="true" name="ExpireVariousDatesThrough2038Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_IncomeTaxesLineItems" abstract="true" name="IncomeTaxesLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromCurrentPeriodTaxPositions" abstract="false" name="UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromCurrentPeriodTaxPositions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromPriorPeriodTaxPositions" abstract="false" name="UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromPriorPeriodTaxPositions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsReductionInReservesAndInterestAndPenalties" abstract="false" name="UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsReductionInReservesAndInterestAndPenalties" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" abstract="false" name="UnrecognizedTaxBenefitsNetTaxExpenseBenefit" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpenseNet" abstract="false" name="UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpenseNet" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_EffectiveIncomeTaxRateReconciliationEquityInvestmentWriteOffAmount" abstract="false" name="EffectiveIncomeTaxRateReconciliationEquityInvestmentWriteOffAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsAndReductionInReserves" abstract="false" name="UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsAndReductionInReserves" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ScoreMediaAndGamingIncMember" abstract="true" name="ScoreMediaAndGamingIncMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ConvertibleStockConversionRatio" abstract="false" name="ConvertibleStockConversionRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_ConvertiblePreferredStockConversionPeriod" abstract="false" name="ConvertiblePreferredStockConversionPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_NumberOfSeriesOfPreferredStock" abstract="false" name="NumberOfSeriesOfPreferredStock" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_A2022LongTermIncentiveCompensationPlanMember" abstract="true" name="A2022LongTermIncentiveCompensationPlanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_A2018LongTermIncentiveCompensationPlanMember" abstract="true" name="A2018LongTermIncentiveCompensationPlanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_A2022AmendedPlanMember" abstract="true" name="A2022AmendedPlanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_RestrictedStockAwardsMember" abstract="true" name="RestrictedStockAwardsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_StockAwardsMember" abstract="true" name="StockAwardsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio" abstract="false" name="ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriod" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriodWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriodWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
  <xs:element id="penn_EarningsBeforeInterestTaxesDepreciationAmortizationAndRentAdjusted" abstract="false" name="EarningsBeforeInterestTaxesDepreciationAmortizationAndRentAdjusted" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AdjustedEbitdaAbstract" abstract="true" name="AdjustedEbitdaAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_RentExpenseTripleNetOperatingLease" abstract="false" name="RentExpenseTripleNetOperatingLease" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ShareBasedPaymentArrangementCashReceivedToSettleAward" abstract="false" name="ShareBasedPaymentArrangementCashReceivedToSettleAward" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_PreOpeningDevelopmentandOtherCosts" abstract="false" name="PreOpeningDevelopmentandOtherCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnconsolidatedNonoperatingExpenseEquityMethodInvestments" abstract="false" name="UnconsolidatedNonoperatingExpenseEquityMethodInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_GainLossOnTransactionsAndAcquisitions" abstract="false" name="GainLossOnTransactionsAndAcquisitions" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_OtherNonoperatingIncomeExpenseNet" abstract="false" name="OtherNonoperatingIncomeExpenseNet" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_CorporateOverheadCosts" abstract="false" name="CorporateOverheadCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LegalAndAdvisoryCostsProxy" abstract="false" name="LegalAndAdvisoryCostsProxy" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_SecuredConvertibleNotesMember" abstract="true" name="SecuredConvertibleNotesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetsLiabilityValue" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetsLiabilityValue" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetLiabilityPurchases" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetLiabilityPurchases" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetsLiabilityInterest" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetsLiabilityInterest" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetsLiabilitySettlements" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetsLiabilitySettlements" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetLiabilityGainLossIncludedInEarnings" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetLiabilityGainLossIncludedInEarnings" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_MeasurementInputPreTaxRoyaltyRateMember" abstract="true" name="MeasurementInputPreTaxRoyaltyRateMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="penn_IndefiniteLivedIntangibleAssetMeasurementInput" abstract="false" name="IndefiniteLivedIntangibleAssetMeasurementInput" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:decimalItemType"/>
  <xs:element id="penn_NumberOfOperatingLease" abstract="false" name="NumberOfOperatingLease" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_LeaseNumberOfLeaseRenewals" abstract="false" name="LeaseNumberOfLeaseRenewals" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
</xs:schema>
