Research

State of Play

Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

  • Number of Casinos 5

  • Economic Impact 1.03 Billion

  • Jobs Supported 8,347

  • Tax Impact $487.1 Million

  • Gross Gaming Revenue $435.5 Million (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

West Virginia Lottery

312 MacCorkle Avenue, S.E.
Charleston, WV 25314
304-558-0500
Website

The state lottery oversees casino-style gaming in West Virginia. Section 29-22-4 of the West Virginia Code creates a seven-member lottery commission. The governor, with the advice and consent of the state Senate, appoints members of the commission. Section 29-22-5 outlines the powers and duties of the state lottery commission. The Racetrack Video Lottery Act, West Virginia Code Section 29-22A, authorizes the operation of video lottery terminals (VLTs) at racetracks under the regulation and control of the state lottery.

Local approval via a referendum is required before the state’s racetracks can operate VLTs. A licensed racetrack has the right to install and operate up to 400 VLTs and may apply for the right to operate more.

AVAILABLE GAMING LICENSES
Racetrack Video Lottery Operator License
Racetrack Table Games Operator License
Gaming Facility License
VLT Manufacturer License
Table Game Supplier License
Interactive Wagering License Interactive Wagering Supplier
Interactive Gaming Provider/Management Services Provider

GAMING TAX RATE
53.5 percent on gaming machine revenue
35 percent on table game revenue

TAX PROMOTIONAL CREDITS
The state allows operators to issue 2-3 percent of promotional credits tax free, subject to a quarterly review.

WITHHOLDINGS ON WINNINGS
West Virginia does not withhold gambling taxes for state purposes, but must collect 6.5 percent if the winner does not provide proper identification.

TAX ALLOCATION
The Lottery Commission first pays for its operating costs, which are capped at four percent of the gross terminal income. The net terminal income collected by the state is distributed in the following manner:
Lottery Commission30%
Racing Purses7%
Workers Compensation Debt Reduction Fund7%
Tourism Fund3%
Host Counties2%
Thoroughbred Development Fund1.5%
Racetrack Employee Pension1%
Racing Commission1%
Other1%
Returned to Licensee46.5%

STATUTORY FUNDING REQUIREMENT
Between $150,000 and $500,000.

SELF-EXCLUSION
Yes

COMPLIMENTARY ALCOHOLIC DRINKS
Yes

ADVERTISING RESTRICTIONS
None

ON-PREMISE DISPLAY REQUIREMENT
Yes

AGE RESTRICTIONS
21+ years of age to gamble or be on the floor.

TESTING REQUIREMENTS
Must be approved by the Lottery Commission and approved by an independent testing laboratory.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Lottery Commission requires notice prior to transportation of Video Lottery Terminals (VLTs).

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None

CREDIT OFFERED TO PATRONS
Yes

AUTHORIZED OPERATORS
Commercial casinos, racinos & online operators

MOBILE/ONLINE
Allowed statewide

TAX RATE
10 percent

INITIAL LICENSING FEE
$100,000

LICENSE RENEWAL FEE
$100,000, payable every 5 years

AMATEUR RESTRICTIONS
None

OFFICIAL DATA MANDATE
None

INTEGRITY FEE
None