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  <xs:element id="penn_OnlineSportsBettingAndIGamingMarketAccessMember" abstract="true" name="OnlineSportsBettingAndIGamingMarketAccessMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_UnusualOrInfrequentItemOrBothCoinsurance" abstract="false" name="UnusualOrInfrequentItemOrBothCoinsurance" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" 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_NumberOfFacilities" abstract="false" name="NumberOfFacilities" nillable="true" xbrli:periodType="instant" 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_SharebasedCompensationArrangementbySharebasedPaymentAwardPerformancePeriod" abstract="false" name="SharebasedCompensationArrangementbySharebasedPaymentAwardPerformancePeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_CovenantReliefPeriodOneMember" abstract="true" name="CovenantReliefPeriodOneMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_RepaymentObligationRedevelopmentOfHotelAndEventCenterMember" abstract="true" name="RepaymentObligationRedevelopmentOfHotelAndEventCenterMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <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_EquityMethodInvestmentsAcquiredFairMarketValueCapAtExerciseOfCallRights" abstract="false" name="EquityMethodInvestmentsAcquiredFairMarketValueCapAtExerciseOfCallRights" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio" abstract="false" name="ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears" abstract="false" name="LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <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_LeaseLiabilityCurrent" abstract="false" name="LeaseLiabilityCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_UnusualOrInfrequentItemOrBothInsuranceReceivable" abstract="false" name="UnusualOrInfrequentItemOrBothInsuranceReceivable" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_MeadowsLeaseMember" abstract="true" name="MeadowsLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearTwo" abstract="false" name="LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearTwo" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringThePrecedingFiveYears" abstract="false" name="LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringThePrecedingFiveYears" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <xs:element id="penn_AdjustedEbitdaAbstract" abstract="true" name="AdjustedEbitdaAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_ScheduleOfGoodwillAndIntangibleAssetsTable" abstract="true" name="ScheduleOfGoodwillAndIntangibleAssetsTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_TermLoanAFacilityEntered2017Due2022Member" abstract="true" name="TermLoanAFacilityEntered2017Due2022Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_RetamaDevelopmentCorporationMember" abstract="true" name="RetamaDevelopmentCorporationMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ConvertibleNotesDue2026LiabilityComponentMember" abstract="true" name="ConvertibleNotesDue2026LiabilityComponentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_MorgantownLeaseMember" abstract="true" name="MorgantownLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LineOfCreditFacilityCovenantReliefPeriodAxis" abstract="true" name="LineOfCreditFacilityCovenantReliefPeriodAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
  <xs:element id="penn_FoodBeverageHotelAndOtherMember" abstract="true" name="FoodBeverageHotelAndOtherMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum: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_KansasEntertainmentLLCMember" abstract="true" name="KansasEntertainmentLLCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredCommercialAgreementIntangibleAsset" abstract="false" name="EquityMethodInvestmentAcquiredCommercialAgreementIntangibleAsset" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LesseeRemainingTermOfContract" abstract="false" name="LesseeRemainingTermOfContract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_NortheastSegmentMember" abstract="true" name="NortheastSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityLoyaltyCreditMember" abstract="true" name="ContractWithCustomerLiabilityLoyaltyCreditMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearFour" abstract="false" name="LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearFour" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_BusinessCombinationContingentConsiderationArrangementsBasisForAmountPeriodOfActualEarnings" abstract="false" name="BusinessCombinationContingentConsiderationArrangementsBasisForAmountPeriodOfActualEarnings" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LeaseRightOfUseAsset" abstract="false" name="LeaseRightOfUseAsset" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_EquityMethodInvestmentOwnershipPercentageAcquired" abstract="false" name="EquityMethodInvestmentOwnershipPercentageAcquired" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <xs:element id="penn_PinnacleRetamaPartnersLLCMember" abstract="true" name="PinnacleRetamaPartnersLLCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne" abstract="false" name="LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_TermLoanAFacilityDue2023Member" abstract="true" name="TermLoanAFacilityDue2023Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LesseeRenewalTermOfContract" abstract="false" name="LesseeRenewalTermOfContract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_RealEstateSaleSubsequentSaleByBuyerPercentageOfProceedsAboveThresholdReceivedBySellerIfSoldAfterFirstTwelveMonthsOfSalePeriod" abstract="false" name="RealEstateSaleSubsequentSaleByBuyerPercentageOfProceedsAboveThresholdReceivedBySellerIfSoldAfterFirstTwelveMonthsOfSalePeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <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_RevolvingCreditFacilityEntered2017Due2022Member" abstract="true" name="RevolvingCreditFacilityEntered2017Due2022Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ConvertibleNotesDue2026Member" abstract="true" name="ConvertibleNotesDue2026Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_IncreaseDecreaseInOperatingLeaseLiabilities" abstract="false" name="IncreaseDecreaseInOperatingLeaseLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_OperatingLeaseRightOfUseAssetAmortization" abstract="false" name="OperatingLeaseRightOfUseAssetAmortization" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_MAXXAMMember" abstract="true" name="MAXXAMMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LesseePeriodOverWhichPerformanceComponentAdjusted" abstract="false" name="LesseePeriodOverWhichPerformanceComponentAdjusted" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <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_NumberOfProperties" abstract="false" name="NumberOfProperties" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_DepreciationAndAmortizationExpenseMember" abstract="true" name="DepreciationAndAmortizationExpenseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredValuationOfAcquireeCommonStockOutstandingAtTimeOfAcquisition" abstract="false" name="EquityMethodInvestmentAcquiredValuationOfAcquireeCommonStockOutstandingAtTimeOfAcquisition" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_WestSegmentMember" abstract="true" name="WestSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearThree" abstract="false" name="LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearThree" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_FinancingObligationMaturityTableTextBlock" abstract="false" name="FinancingObligationMaturityTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:textBlockItemType"/>
  <xs:element id="penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo" abstract="false" name="LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredAdditionalInvestmentExpectedThreeYearsFromClosingOfTransaction" abstract="false" name="EquityMethodInvestmentAcquiredAdditionalInvestmentExpectedThreeYearsFromClosingOfTransaction" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearFour" abstract="false" name="LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearFour" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <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_FreeholdRacewayMember" abstract="true" name="FreeholdRacewayMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_EquityMethodInvestmentOwnershipPercentageThreeYearsAfterClosingOfTransaction" abstract="false" name="EquityMethodInvestmentOwnershipPercentageThreeYearsAfterClosingOfTransaction" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num: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_NoncashProceedsFromSaleOfRealEstate" abstract="false" name="NoncashProceedsFromSaleOfRealEstate" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_PlainridgeParkCasinoMember" abstract="true" name="PlainridgeParkCasinoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerTerm" abstract="false" name="ContractWithCustomerTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_LineOfCreditFacilityMaximumSeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne" abstract="false" name="LineOfCreditFacilityMaximumSeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_LineOfCreditFacilityMinimumLiquidity" abstract="false" name="LineOfCreditFacilityMinimumLiquidity" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_TropicanaLasVegasMember" abstract="true" name="TropicanaLasVegasMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_UnusualOrInfrequentItemOrBothAmountReceivedFromInsurers" abstract="false" name="UnusualOrInfrequentItemOrBothAmountReceivedFromInsurers" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" 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_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired" abstract="false" name="EquityMethodInvestmentAcquiredPercentageOfSharesAcquired" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <xs:element id="penn_FiniteLivedIntangibleAssetExpectedAmortizationAfterYearFour" abstract="false" name="FiniteLivedIntangibleAssetExpectedAmortizationAfterYearFour" nillable="true" xbrli:periodType="instant" 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_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearOne" abstract="false" name="LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearOne" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredCommercialAgreementRenewalTerm" abstract="false" name="EquityMethodInvestmentAcquiredCommercialAgreementRenewalTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_UnusualOrInfrequentItemOrBothAdditionalCostsIdentifiedForPolicyClaim" abstract="false" name="UnusualOrInfrequentItemOrBothAdditionalCostsIdentifiedForPolicyClaim" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" abstract="true" name="ScheduleOfGoodwillAndIntangibleAssetsLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_TermLoanBFacilityEntered2017Due2024Member" abstract="true" name="TermLoanBFacilityEntered2017Due2024Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_TermLoanB1FacilityDue2025Member" abstract="true" name="TermLoanB1FacilityDue2025Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember" abstract="true" name="ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_MidwestSegmentMember" abstract="true" name="MidwestSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ConvertibleNotesDue2026EquityComponentMember" abstract="true" name="ConvertibleNotesDue2026EquityComponentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" abstract="false" name="LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis" abstract="false" name="EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <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_PurchaseOptionAgreementPurchasePrice" abstract="false" name="PurchaseOptionAgreementPurchasePrice" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_AdjustedEarningsBeforeInterestTaxesDepreciationAmortizationAndRestructuringOrRentCosts" abstract="false" name="AdjustedEarningsBeforeInterestTaxesDepreciationAmortizationAndRestructuringOrRentCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <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_LeaseLiabilityNoncurrent" abstract="false" name="LeaseLiabilityNoncurrent" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <xs:element id="penn_RelocationForHollywoodGamingAtDaytonRacewayAndHollywoodGamingAtMahoningMember" abstract="true" name="RelocationForHollywoodGamingAtDaytonRacewayAndHollywoodGamingAtMahoningMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <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_EquityMethodInvestmentAcquiredPeriodAfterWhichOwnershipWillBeIncreased" abstract="false" name="EquityMethodInvestmentAcquiredPeriodAfterWhichOwnershipWillBeIncreased" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <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_RetamaNominalHolderLLCMember" abstract="true" name="RetamaNominalHolderLLCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum: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_LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" abstract="false" name="LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="num:percentItemType"/>
  <xs:element id="penn_EquityMethodInvestmentAcquiredCommercialAgreementNumberOfRenewalTerms" abstract="false" name="EquityMethodInvestmentAcquiredCommercialAgreementNumberOfRenewalTerms" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_LesseeAdjustedRevenueToRentRatio" abstract="false" name="LesseeAdjustedRevenueToRentRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
  <xs:element id="penn_PinnacleMasterLeaseMember" abstract="true" name="PinnacleMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_HollywoodCasinoPerryvilleMember" abstract="true" name="HollywoodCasinoPerryvilleMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_FinanceLeaseLiabilityPaymentsDueAfterYearFour" abstract="false" name="FinanceLeaseLiabilityPaymentsDueAfterYearFour" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityDomain" abstract="true" name="ContractWithCustomerLiabilityDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_SeniorSecuredCreditFacilityMember" abstract="true" name="SeniorSecuredCreditFacilityMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_RealEstateSaleBuyerSubsequentSalePeriod" abstract="false" name="RealEstateSaleBuyerSubsequentSalePeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_PennMasterLeaseMember" abstract="true" name="PennMasterLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <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_UnusualOrInfrequentItemOrBothCleanUpAndRestorationCosts" abstract="false" name="UnusualOrInfrequentItemOrBothCleanUpAndRestorationCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_DebtInstrumentNumberOfSemiAnnualPayments" abstract="false" name="DebtInstrumentNumberOfSemiAnnualPayments" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_A2018LongTermIncentiveCompensationPlanMember" abstract="true" name="A2018LongTermIncentiveCompensationPlanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_DebtInstrumentCovenantNumberBusinessDaysFromDeliveringTerminationNotice" abstract="false" name="DebtInstrumentCovenantNumberBusinessDaysFromDeliveringTerminationNotice" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
  <xs:element id="penn_LesseeInitialTermOfContract" abstract="false" name="LesseeInitialTermOfContract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
  <xs:element id="penn_DebtInstrumentSemiannualPaymentAmountBeginningOneYearFromCommencementOfOperations" abstract="false" name="DebtInstrumentSemiannualPaymentAmountBeginningOneYearFromCommencementOfOperations" 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_UnconsolidatedNonoperatingExpenseJointVenture" abstract="false" name="UnconsolidatedNonoperatingExpenseJointVenture" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="penn_MargaritavilleLeaseMember" abstract="true" name="MargaritavilleLeaseMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <xs:element id="penn_ContractWithCustomerLiabilityNumberOfLiabilityTypes" abstract="false" name="ContractWithCustomerLiabilityNumberOfLiabilityTypes" nillable="true" xbrli:periodType="duration" 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_FinancingObligationUndiscountedExcessAmount" abstract="false" name="FinancingObligationUndiscountedExcessAmount" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <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_LesseeFinanceLeaseCostAbstract" abstract="true" name="LesseeFinanceLeaseCostAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
  <xs:element id="penn_BarstoolSportsIncMember" abstract="true" name="BarstoolSportsIncMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="nonnum:domainItemType"/>
  <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_NumberOfOperatorAgreementsForWhichOrdinarySharesAndWarrantsIssued" abstract="false" name="NumberOfOperatorAgreementsForWhichOrdinarySharesAndWarrantsIssued" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
</xs:schema>
