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Virginia Statutes, Title 58.1

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Title 58.1, Title 58.1. Taxation

39 chapters · 1,643 sections in this title.

All chapters in Title 58.11,643 Ch 3, Chapter 3. Income Tax.265 Ch 32, Chapter 32. Real Property Tax.185 Ch 22, Chapter 22. Virginia Fuels Tax Act.118 Ch 6, Chapter 6. Retail Sales and Use Tax.91 Ch 39, Chapter 39. Enforcement, Collection,…85 Ch 31, Chapter 31. Local Officers.79 Ch 26, Chapter 26. Taxation of Public Servi…59 Ch 40, Chapter 40. Virginia Lottery Law; Sp…58 Ch 37, Chapter 37. License Taxes.55 Ch 10, Chapter 10. Cigarette Tax.52 Ch 35, Chapter 35. Tangible Personal Proper…49 Ch 38, Chapter 38. Miscellaneous Taxes.47 Ch 17, Chapter 17. Miscellaneous Taxes.44 Ch 41, Chapter 41. Casino Gaming.44

44 sections·Filtered byTitle 58.1✕Ch 41✕

Va. Code Ann. § 58.1-4100 Definitions
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As used in this chapter, unless the context requires a different meaning: "Adjusted gross receipts" means the gross receipts from casino gaming less winnings paid to winners. "Board" means the Virginia Lottery Board established in the Virginia Lottery Law (§ 58.1-4000 et seq.). "…
Va. Code Ann. § 58.1-4101 Regulation and control of casino gaming; limitation
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A. Casino gaming shall be licensed and permitted as herein provided to benefit the people of the Commonwealth. The Board is vested with control of all casino gaming in the Commonwealth, with authority to prescribe regulations and conditions under this chapter. The purposes of thi…
Va. Code Ann. § 58.1-4102 Powers and duties of the Board; regulations
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The Board shall have the power and duty to: 1. Issue permits and licenses under this chapter and supervise all gaming operations licensed under the provisions of this chapter, including all persons conducting or participating in any gaming operation. The Board shall employ such p…
Va. Code Ann. § 58.1-4103 Voluntary exclusion program
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A. The Board shall adopt regulations to establish and implement a voluntary exclusion program. B. The regulations shall include the following provisions: 1. Except as provided by regulation of the Board, a person who participates in the voluntary exclusion program agrees to refra…

Va. Code Ann. § 58.1-4104 Fingerprints and background investigations

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The Board, in conjunction with an accredited law-enforcement agency, shall conduct a background investigation, including a criminal history records check and fingerprinting, of the following individuals: (i) every individual applying for a license or permit pursuant to this chapt…

Va. Code Ann. § 58.1-4105 Hearing and appeal

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Any person aggrieved by a refusal of the Department to issue any license or permit, the suspension or revocation of a license or permit, the imposition of a fine, or any other action of the Department may seek review of such action in accordance with Department regulations and Ar…

Va. Code Ann. § 58.1-4106 Injunction

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The Department may apply to the appropriate circuit court for an injunction against any person who has violated or may violate any provision of this chapter or any regulation or final decision of the Department. The order granting or refusing such injunction shall be subject to a…

Va. Code Ann. § 58.1-4107 Eligible host city; certification of preferred casino gaming operator

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A. The conduct of casino gaming shall be limited to the following eligible host cities: 1. Any city (i) in which at least 40 percent of the assessed value of all real estate in such city is exempt from local property taxation, according to the Virginia Department of Taxation Annu…

Va. Code Ann. § 58.1-4107.1 Regional Improvement Commission

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There is hereby established the Regional Improvement Commission (the Commission). The membership of the Commission shall consist of one member appointed by the local governing body of each jurisdiction composing the transportation district created pursuant to the Transportation D…

Va. Code Ann. § 58.1-4108 Operator's license required; capital investment; equity interest; transferability; fee

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A. No person shall operate a casino gaming establishment unless he has obtained an operator's license issued by the Department in accordance with the provisions of this chapter and the regulations promulgated hereunder. B. To obtain an operator's license issued under the provisio…

Va. Code Ann. § 58.1-4109 Submission of preferred casino gaming operator by eligible host city; application for operator's license; penalty

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A. If a majority of those voting in a referendum held pursuant to § 58.1-4123 vote in the affirmative, the eligible host city shall certify its preferred casino gaming operator and submit such certification to the Department within 30 days. B. Any preferred casino gaming operator…

Va. Code Ann. § 58.1-4110 Issuance of operator's license to preferred casino gaming operator; standards for licensure; temporary casino gaming allowed under certain conditions

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A. If a preferred casino gaming operator, as certified by the applicable eligible host city, submits an application that meets the standards for licensure set forth in this article, the Board shall issue an operator's license to such preferred casino gaming operator. The Board sh…

Va. Code Ann. § 58.1-4111 Duration and form of operator's license; bond

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A. A casino gaming operator license under this chapter shall be valid for a period of 10 years from its date of issuance but shall be reviewed no less frequently than annually to determine compliance with this chapter and Department regulations. Such annual review shall include a…

Va. Code Ann. § 58.1-4112 Records to be kept; reports; reinvestment projection

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A. A licensed operator shall keep his books and records so as to clearly indicate the total amount of gross receipts and adjusted gross receipts. B. The licensed operator shall furnish to the Department reports and information as the Department may require with respect to its act…

Va. Code Ann. § 58.1-4113 Electronic accounting and reporting requirements; annual audit of licensed gaming operations

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A. Each casino game that operates electronically shall be connected to a central monitoring and audit system established and operated by the Department. Such system shall provide the ability to audit and account for terminal revenues and distributions in real time. The central mo…

Va. Code Ann. § 58.1-4114 Supplier's permits; penalty

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A. The Board may issue a supplier's permit to any person upon application and payment of a nonrefundable application fee set by the Board, a determination by the Board that the applicant is eligible for a supplier's permit, and payment of a $5,000 initial permit fee. A supplier's…

Va. Code Ann. § 58.1-4115 Denial of permit final

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The denial of a supplier's permit by the Department shall be final unless appealed under § 58.1-4105. A permit may not be applied for again for a period of five years from the date of denial without the permission of the Department.

Va. Code Ann. § 58.1-4116 Suspension or revocation of license or permit

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A. The Director may suspend, revoke, refuse to renew, or assess a civil penalty against the holder of a license or permit in a sum not to exceed $100,000, after notice and a hearing. Such license or permit may, however, be temporarily suspended by the Director without prior notic…

Va. Code Ann. § 58.1-4117 Acquisition of interest in licensee or permit holder

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The Department shall require any person desiring to become a principal of, or other investor in, any licensee or holder of a supplier's permit to apply to the Board for approval and may demand such information of the applicant as it finds necessary. The Board shall consider such …

Va. Code Ann. § 58.1-4118 Service permit required

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No person shall participate in any gaming operation as a casino gaming employee or concessionaire or employee of either or in any other occupation that the Board has determined necessary to regulate in order to ensure the integrity of casino gaming in the Commonwealth unless such…

Va. Code Ann. § 58.1-4119 Application for service permit

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A. Any person desiring to obtain a service permit as required by this chapter shall apply on a form prescribed by the Department. Such form shall include, at a minimum, additional space for an applicant to include a written narrative detailing previous criminal charges, criminal …

Va. Code Ann. § 58.1-4120 Consideration of service permit application

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A. The Department shall promptly consider any application for a service permit and, within 30 business days, issue or deny such service permit on the basis of the information in the application and all other information provided, including information in the written narrative and…

Va. Code Ann. § 58.1-4121 Suspension or revocation of service permit; civil penalty

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A. The Director may suspend, revoke, refuse to renew, or assess a civil penalty against the holder of a service permit in a sum not to exceed $10,000, after notice and a hearing. Such service permit may, however, be temporarily suspended by the Director, with the Board's approval…

Va. Code Ann. § 58.1-4122 Conduct of casino gaming

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A. Casino gaming may be conducted by licensed operators, subject to the following: 1. Minimum and maximum wagers on games shall be set by Department regulations. 2. Agents of the Department, the Department of State Police, and the local law-enforcement and fire departments may en…

Va. Code Ann. § 58.1-4122.1 Posting of illegal gaming tip line; problem gambling helpline

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Every casino gaming operator shall post in a conspicuous place in its casino gaming establishment a sign that bears (i) the toll-free telephone number and website for the illegal gaming tip line established and administered by the Office of the Gaming Enforcement Coordinator in t…

Va. Code Ann. § 58.1-4123 Local referendum required

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A. The Department shall not grant any initial license to operate a gaming operation in an eligible host city until a referendum on the question of whether casino gaming shall be permitted in such city is approved by the voters of such city. B. The governing body of any city conta…

Va. Code Ann. § 58.1-4124 Tax rate on adjusted gross receipts

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A. A tax on the adjusted gross receipts of each licensed operator received from games authorized under this chapter shall be imposed as follows: 1. On the first $200 million of adjusted gross receipts of an operator each calendar year, a rate of 18 percent. 2. On the adjusted gro…

Va. Code Ann. § 58.1-4125 Gaming Proceeds Fund

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A. There is hereby created in the state treasury a special nonreverting fund to be known as the Gaming Proceeds Fund, referred to in this section as "the Fund." The Fund shall be established on the books of the Comptroller. All moneys required to be deposited into the Fund pursua…

Va. Code Ann. § 58.1-4126 Illegal operation; penalty

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A. No person shall: 1. Operate casino gaming where wagering is used or to be used without a license issued by the Department. 2. Operate casino gaming where wagering is permitted other than in the manner specified by this chapter. 3. Offer, promise, or give anything of value or b…

Va. Code Ann. § 58.1-4127 Fraudulent use of credential; penalty

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Any person other than the lawful holder thereof who has in his possession any credential, license, or permit issued by the Department, or any person who has in his possession any forged or simulated credential, license, or permit of the Department, and who uses such credential, l…

Va. Code Ann. § 58.1-4128 Prohibition on persons under 21 years of age placing wagers and sports betting on youth sports; penalty

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A. No person shall wager on or conduct any wagering on the outcome of a game pursuant to the provisions of this chapter unless such person is 21 years of age or older. No person shall accept any wager from a person under age 21. B. No person shall wager on or conduct any wagering…

Va. Code Ann. § 58.1-4129 Conspiracies and attempts to commit violations; penalty

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A. Any person who conspires, confederates, or combines with another, either within or outside the Commonwealth, to commit a felony prohibited by this chapter is guilty of a Class 6 felony. B. Any person who attempts to commit any act prohibited by this article is guilty of a crim…

Va. Code Ann. § 58.1-4130 Civil penalties

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Any person who conducts a gaming operation without first obtaining a license to do so, or who continues to conduct such games after revocation of his license, in addition to other penalties provided, shall be subject to a civil penalty assessed by the Board equal to the amount of…

Va. Code Ann. § 58.1-4131 Federal law applicable

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On-premises mobile casino gaming shall be subject to the provisions of, and preempted and superseded by, any applicable federal law.

Va. Code Ann. § 58.1-4132 Authorized on-premises mobile casino gaming

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On-premises mobile casino gaming is prohibited except when offered by a casino gaming operator to individuals who participate in on-premises mobile casino gaming on the premises of the casino gaming establishment. Any casino gaming operator that offers on-premises mobile casino g…

Va. Code Ann. § 58.1-4133 Location of primary on-premises mobile casino gaming operation

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A. A casino gaming operator's primary on-premises mobile casino gaming operation, including facilities, equipment, and personnel who are directly engaged in the conduct of on-premises mobile casino gaming, shall be located within a restricted area on the premises of the casino ga…

Va. Code Ann. § 58.1-4134 On-premises mobile casino gaming accounts

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A. A casino gaming operator may offer on-premises mobile casino gaming only to an individual who has established an on-premises mobile casino gaming account and uses such account to place wagers as follows: 1. Any wager shall be placed directly with the casino gaming operator by …

Va. Code Ann. § 58.1-4135 Disposition of inactive, dormant accounts

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All amounts remaining in on-premises mobile casino gaming accounts inactive or dormant for such period and under such conditions as established by regulation by the Board shall be closed. Any funds remaining in the account at such time shall be paid 50 percent to the casino gamin…

Va. Code Ann. § 58.1-4136 Assistance to people with gambling problem

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A. In order to assist those persons who may have a gambling problem, a casino gaming operator shall: 1. Cause the words "If you or someone you know has a gambling problem and wants help, call 1-800-GAMBLER," or some comparable language approved by the Department, which language s…

Va. Code Ann. § 58.1-4137 Offering of on-premises mobile casino gaming without approval; penalties

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Any person who offers on-premises mobile casino gaming in violation of this article or regulations promulgated thereunder is guilty of a Class 6 felony and subject to a fine of not more than $25,000 and, in the case of a person other than a natural person, to a fine of not more t…

Va. Code Ann. § 58.1-4138 Tampering with equipment; penalties

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A. Any person who knowingly tampers with software, computers, or other equipment used to conduct on-premises mobile casino gaming to alter the odds or the payout of a game or disables the game from operating according to the rules of the game as promulgated by the Board is guilty…

Va. Code Ann. § 58.1-4139 Tampering affecting odds, payout; penalties

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A. Any person who knowingly offers or allows to be offered any on-premises mobile casino game that has been tampered with in a way that affects the odds or the payout of a game or disables the game from operating according to the rules of the game as promulgated by the Board is g…

Va. Code Ann. § 58.1-4140 Facilities permitted to conduct on-premises mobile casino gaming; violations, penalties

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No person shall make its premises available for on-premises mobile casino gaming or advertise that its premises may be used for such purpose, other than a casino gaming operator that (i) has located all of its equipment used to conduct on-premises mobile casino gaming, including …

Va. Code Ann. § 58.1-4141 Taxation

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Any gross receipts from on-premises mobile casino gaming shall be included in a casino gaming operator's adjusted gross receipts and subject to taxation pursuant to the provisions of Article 9 (§ 58.1-4124 et seq.).