West Virginia Gambling Income Tax

West Virginia Income Tax Extension
West Virginia Income Tax Tables
West Virginia Income Tax Returns
West Virginia Income Tax Rate

Mar 08, 2017 I read on page 16 of their book that west Virginia source income of a non resident does not include gambling winnings except certain lotteries. Based on this I think maybe TP does not owe tax on the slot machine winnings that they have. Feb 21, 2015 In particular, West Virginia is a new interesting case, as it's a 'bad poker tax' state that disallows gambling losses entirely on its state income tax but, over the past few years, has become the poker hub for the NoVA/DC/MD area with a rather high-traffic poker room in Charles Town, WV. Every employer making payment of any wage or salary subject to the West Virginia personal income tax is required to deduct and withhold the tax from such wages or salaries and remit the tax withheld to the State Tax Department. Employers are required to remit the withheld tax on or before the fifteenth day of the succeeding month.

Introduction to West Virginia Slot Machine Casino Gambling in 2019

West Virginia slot machine casino gambling consists of five casinos including one casino resort and four pari-mutuel wagering facilities with slot machines. Bars, restaurants, and fraternal organizations may have up to ten video lottery terminals (VLTs).

The West Virginia state legislature has two sets of minimum and maximum payout limits depending upon the location of the gaming machine. Limited annual information is available on actual payout return statistics.

This post continues the weekly series Online Resource: A State-By-State Slot Machine Casino Gambling Series, an online resource dedicated to guiding slot machine casino gambling enthusiasts to success. Each weekly post reviews slots gambling in a single U.S. state, territory, or the federal district.

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Relevant Legal Statutes on Gambling in West Virginia*

The minimum legal gambling age in West Virginia depends upon the gambling activity:

Land-Based Casinos: 21
Poker Rooms: 21
Bingo: 18
Lottery: 18
Pari-Mutuel Wagering: 21

In 1994, West Virginia legalized video lottery terminals at their thoroughbred and greyhound racetracks. Machine restrictions at these pari-mutuel wagering facilities include approval by the local county and having:

Slots
Blackjack
Keno
Many versions of poker

In 1999, West Virginia began allowing physical reel slot machines at licensed racetrack racinos.

In 2001, West Virginia passed a bill allowing these VLTs in bars, restaurants, and fraternal organizations. Bars and restaurants can have up to five VLTs and fraternal organizations up to ten VLTs. The Limited Video Lottery Act also imposed the state total of VLTs to 9,000 electronic gaming machines.

*The purpose of this section is to inform the public of state gambling laws and how the laws apply to various forms of gambling. This information is not intended to provide legal advice.

West Virginia Income Tax Extension

Slot Machine Private Ownership in West Virginia

It is legal to own a slot machine in West Virginia privately.

Gaming Control Board in West Virginia

The West Virginia Lottery Commission controls all VLT gaming regulations. After a 67% voter approval, the West Virginia Lottery was created in 1984 with Article VI, section 36 in the Constitution of West Virginia.

Afterward, West Virginia legalized VLTs with subsequent amendments, acts, rules, and statutes. Each of these statutes is available at the West Virginia Lottery’s Rules and Regulations.

Casinos in West Virginia

There are four pari-mutuel racetracks and one casino resort with slot machines in West Virginia.

In mid-2018, these casinos had a total of 5,841 gaming machines available for playing 18 different games. Another 1,470 retail locations with five to ten VLTs have a variety of eleven games.

The largest casino in West Virginia is Hollywood Casino at Charles Town Races having more than 2,500 gaming machines and 98 table games including a 16-table poker room.

The second largest casino is Mountaineer Casino Racetrack & Resort having 1,525 gaming machines and 36 table games.

List of Casinos in West Virginia

The five casinos in West Virginia are:

The Casino Club at The Greenbrier in White Sulphur Springs is a casino resort located 120 miles southeast of Charleston.
Hollywood Casino at Charles Town Races in Charles Town is a horse racing racino located 320 miles northeast of Charleston
Mardi Gras Casino & Resort in Cross Lanes is a dog racing racino located 10 miles northwest of Charleston
Mountaineer Casino Racetrack & Resort in New Cumberland is a horse racing racino located 35 miles north of Wheeling
Wheeling Island Hotel Casino Racetrack in Wheeling is a dog racing racino

List of Tribal Casinos in West Virginia

West Virginia has no federally-recognized tribes and, therefore, no tribal casinos.

Other Gambling Establishments

As an alternative to enjoying West Virginia slot machine casino gambling, consider exploring casino options in a nearby state. Bordering West Virginia is:

North: Maryland Slots and Pennsylvania Slots
East and South: Virginia Slots
West: Kentucky Slots and Ohio Slots

Each of the links above will take you to my state-specific blog for that neighboring state to West Virginia.

Payout Returns in West Virginia

West Virginia has two sets of payout limits. For racetrack racinos and the casino resort, the limits are 80% and 99.9%.

For the non-casino environment such as bars, restaurants, and fraternal organizations, these limits are 80% and 95%.

Further, the five to ten VLTs allowed at non-casino environments must obtain individual permissions to have a greater than 92% payout return. These so-called high payout terminals must twice obtain Commission approval including:

Written consent prior to manufacturing
Approval before applying for testing

The annual actual payout return percentage for all casinos in West Virginia was 92.92% in 2018 per the Commission’s Financial Reports under the News and Info –> Information tab at the West Virginia Lottery.

The West Virginia entry from the American Casino Guide’s slots payback statistics offers further payout return statistics by casino facility. However, these values are not reported online by the state.

Our West Virginia Slots Facebook Group

Are you interested in sharing and learning with other slots enthusiasts in West Virginia? If so, join our new West Virginia slots community on Facebook. All you’ll need is a Facebook profile to freely join this closed Facebook Group.

There, you’ll be able to privately share your slots experiences as well as chat with players about slots gambling in or near West Virginia. Come join us!

Summary of West Virginia Slot Machine Casino Gambling in 2019

West Virginia slot machine casino gambling consists of one casino resort, four dog or horse racetrack racinos, and 1,470 retailers. The four casinos may have gaming machines with up to 18 different games as well as slots with physical reels. Retailers may have five or ten video lottery terminals with as many as 11 different games.

Payout return limits are different for casinos versus retailers, although both have an identical minimum payout return limit of 80%. Casinos have a 99.9% maximum payout return limit.

However, retailers have a 95% maximum payout return limit with restrictions. Multiple Commission approvals are required for machines with a greater than 92% payout return limit.

Annual Progress in West Virginia Slot Machine Casino Gambling

Over the last year, there has been little change in the West Virginia gaming industry.

Archive: West Virginia Slot Machine Casino Gambling in 2018

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Types of West Virginia Online Gambling Allowed

The only form of expressly legal online gambling in West Virginia is off-track betting on horses and greyhounds. TVG, TwinSpires, and XpressBet all accept players from West Virginia. Races at Charles Town and Mountaineer tracks are not on the board for bettors located in the state at the time of action.

Daily fantasy sports sites claim to be legal in West Virginia. DraftKings and FanDuel are among the sites that hold this position and accept action from players in the state. West Virginia’s attorney general and legislature have not acted in this opinion by the daily fantasy sites. A bill is pending that would declare daily fantasy sports to not be gambling. It has not moved forward in the state legislature.

Types of Live West Virginia Gambling

Slots: Yes
Blackjack: Yes
Poker: Yes
Craps/Roulette: Yes
Horses: Yes
Lottery: Yes

West Virginia gambling offers almost every form betting you can imagine. Horse and greyhound racing are legal. This includes live and off-track betting. There is a state lottery that permits sales of instant game tickets. Lotto drawings may also be held. This includes contests where numbers are drawn for instate games, as well as massive interstate pools like Mega Millions and Powerball. Charities may hold bingo drawings and sell raffle tickets.

There are video lottery casinos in every developed part of the state. This includes video poker, slots, and keno. These businesses may not look like video lottery casinos. Words like “gambling” and “casino” may not be used.

The state’s four racetracks offer the same games but add table games to the variety. This includes blackjack, craps, roulette, Three Card Poker, Four Card Poker, Let it Ride, Ultimate Texas Hold’em, and live poker. There are no bet limits at West Virginia casinos.

West Virginia Gambling Laws

West Virginia gambling laws require any expansion of gambling to be made through a constitutional amendment. This requires a statewide referendum. Minimum West Virginia gambling is 18 years old to play the lottery, bingo, and racing. Video lottery and casino gambling have a minimum gambling age of 21 years old.

The racing industry is permitted to offer live horses and dogs. Each may also have a racebook. Off-track betting companies may also spread action over the Internet and on mobile apps.

Video lottery is permitted throughout the state. These establishments are located in alcohol establishments. The business name cannot resemble any gambling term. Video poker, slots, and keno are allowed in these locations. The games must payout between 80 percent and 95 percent. The tax rate on video lottery machines located in bars is 52 percent of the win.

Video lottery machines are also permitted at the state’s horse and greyhound tracks. The same games are spread. The tax rate is 49 percent on these devices’ net win. Racetracks may also offer table games. The tax rate on table games is 35 percent. There is no limitation on the amount of luck and skill involved. Craps, roulette, live poker and house-banked card games are all legal.

There are special rules that apply to historic resort hotels. This law was written specifically for The Greenbrier, a five-star resort located in White Springs. This resort was once home to an underground Congressional bunker in case of nuclear war. The Greenbrier may offer the same games as the racetracks. The only exception is that local residents are not permitted to visit the casino. It is only open to the hotel guests and members of its private club.

The state lottery is permitted to offer scratch-off and lotto tickets. Intrastate and interstate lotto games are allowed. Keno is not.

Charities and public organizations may hold bingo games and raffles. Games may be held no more than every other day, except on weekends. Charities must register bingo schedules with the state, at least, sixty days before the event.

List of West Virginia Casinos

Any town of significance has video lottery machines. The businesses will have obscure names that do not sound like West Virginia casinos; this is required by law. These establishments and convenience stores often sell lottery tickets.

There are four racetracks in West Virginia. Each has a casino with slots, video poker, live poker, blackjack, craps, roulette and other house-banked games. Race books are spread at each venue.

West Virginia Casino Locations

Below you will find a list of West Virginia casinos, along with their locations and websites for more information. You can always look at our West Virginia casinos map for more detailed information on how to get there.

Casino	Size	Address	Website
Casino Club – Greenbrier	320 Slot Machines	300 W. Main St.	www.greenbrier.com
Hollywood Casino – Charles Town	2,700 Slot Machines	750 Hollywood Dr.	www.hollywoodcasinocharlestown.com
Mardi Gras Casino – Cross Lanes	1,000 Slot Machines	1 Greyhound Dr.	www.mardigrascasinowv.com
Mountaineer Casino – Chester	2,100 Slot Machines	1420 Mountaineer Circle	/www.moreatmountaineer.com
Wheeling Island – Wheeling	1,400 Slot Machines	1 S. Stone St.	www.wheelingisland.com

West Virginia Income Tax Tables

The Greenbrier is a special resort in West Virginia. It is permitted to spread the same casino games as the racetracks. The only difference is that the casino floor is not open to the public. Only registered guests and members of the sporting club may gamble there. Guests must wear proper attire. This includes a sports jacket for men in the evening hours.

History of West Virginia Gambling

The first form of legal gambling in West Virginia was racing. That occurred in 1931. Horse and greyhound racing was legalized. Charles Town Races and Mountaineer Race Track raced thoroughbreds. Tri-State Race Track (now known as Mardi Gras Casino) and Wheeling Racetrack offered greyhound racing. Each of these now has attached racinos regulated by the state lottery.

The state lottery was approved by voters in 1984. It sold traditional tickets in its first 10 years. In 1994, it expanded into a video lottery. At first, slots and video poker was approved at the state’s four tracks. It expanded to table games and live poker in 2007.

Video poker saturated the state in the 1990’s. The machines were of questionable legality. While some states in the region decided to fight the underground video poker industry, West Virginia legalized the games in 2001 under the Limited Video Lottery Act. There were some conditions. All video poker machines in the state at the time were ordered out. New machines were licensed and capped at 9,000 in the state. The tax rate was 48 percent, however, that was raised to 52 percent in 2007.

West Virginia casinos held a monopoly until Pennsylvania legalized slots at racetracks in 2006. West Virginia gaming numbers remained on the uptick until Pennsylvania rolled out table games in 2010. This started a decline that never ended. Maryland and Ohio later legalized casinos. This cut West Virginia casinos and gambling profits even more.

West Virginia Casinos & Gambling FAQ

What is the minimum gambling age in West Virginia?

The minimum West Virginia gambling age is 18 years old for bingo, lottery, and racing. Video lottery and racino patrons must be at least 21 years old.

The West Virginia Video Lottery is video poker, slots, and keno that is spread in bars throughout the state. The businesses are nondescript. They may not advertise gambling.

Slots, video poker, live poker, electronic table games, blackjack, craps, roulette, Let it Ride, Big 6 Wheel, baccarat, Pai Gow Poker, Ultimate Texas Hold’em and Let it Ride are among the games players will find in West Virginia casinos.

The only form of gambling legal in West Virginia is off-track betting. TVG, TwinSpires, and XpressBet accept this action from state residents.

Are daily fantasy sports contests legal in West Virginia?

Sites like DraftKings and FanDuel say that their business model is legal in West Virginia. State officials have done nothing to refute that position.

Is online poker, casinos games or sports betting legal in West Virginia?

No. All of these types of websites are unlicensed and illegal in the state.

West Virginia Income Tax Returns

Greenbrier holds a resort gaming license. It is the only one of its kind in the state. Hotel guests and members of the private club are the only patrons permitted at Greenbrier.

West Virginia Income Tax Rate

Yes. All five casinos in West Virginia offer a poker room.

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