• 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 1.88 Billion

    • Jobs Supported 10,663

    • Tax Impact $474.2 Million

    • Gross Gaming Revenue $805.9 Million (2023)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    West Virginia Lottery

    900 Pennsylvania Avenue
    Charleston, WV 25302
    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 Commission 30%
    Racing Purses 7%
    Workers Compensation Debt Reduction Fund 7%
    Tourism Fund 3%
    Host Counties 2%
    Thoroughbred Development Fund 1.5%
    Racetrack Employee Pension 1%
    Racing Commission 1%
    Other 1%
    Returned to Licensee 46.5%

    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
    No (for video lottery games)

    SMOKING BANS
    No

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    Yes. However, cryptocurrency is not currently accepted as a form of payment for gambling transactions.

    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

    TAX OF PROMOTIONAL CREDITS
    Yes

    AGE RESTRICTIONS
    Must be 21 years old.