NEW YORK ( TheStreet) -- On Dec. 18 Las Vegas Sands (LVS) will be just another domino in a long-line of companies paying a special dividend this year. Sands and other cash rich companies are lining up to take advantage of the current tax rates and likely higher rates on dividend income that could kick in automatically on Jan. 1 (with the expiration of the Bush tax cuts).Triggered by large casino profits, as well as interests in mall and hotel income, Las Vegas Sands plans to reward shareholders by paying out a $2.75 a share special dividend, in addition to the annual dividend of $1.40 a share. That combined dividend payout amounts to an annual dividend yield in excess of 6%. Las Vegas Sands is a newcomer to paying dividends as the company squeezed out a token last year and the yield hovers around 2% today -- excluding the special dividend. Maybe there is more to this? Perhaps there could be a compelling opportunity for investors to benefit for Las Vegas Sands and its repeatable income model?