West Virginia Lottery
312 MacCorkle Avenue, S.E.
Charleston, WV 25314
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.
|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:|
|Workers Compensation Debt Reduction Fund||7%|
|Thoroughbred Development Fund||1.5%|
|Racetrack Employee Pension||1%|
|Returned to Licensee||46.5%|
Must be approved by the Lottery Commission and approved by an independent testing laboratory.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.
Lottery Commission requires notice prior to transportation of Video Lottery Terminals (VLTs).
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
CREDIT OFFERED TO PATRONS
Commercial casinos, racinos & online operators
INITIAL LICENSING FEE
LICENSE RENEWAL FEE
$100,000, payable every 5 years
OFFICIAL DATA MANDATE
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