Bill > HB4397

This bill increases the privilege tax, which is a fee for holding a license to operate interactive wagering, from 15 percent to 25 percent of a licensee's adjusted gross interactive wagering receipts, meaning the total amount wagered minus winnings paid out. This tax is imposed on the operation of West Virginia Lottery interactive wagering and is generally in place of other state and local taxes, except for property taxes, and does not apply to sales or use taxes on interactive wagering equipment or services. The bill also clarifies that investments in systems or equipment for interactive wagering are considered "facility modernization improvements" and that no tax credits are allowed for investments in gaming equipment or real property used for interactive wagering operations.

Government Affairs

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4397&year=2026&sessiontype=RS&btype=bill