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WV HB4398

Bill

Official Source

Status

Introduced

1/16/2026

Primary Sponsor

Adam Burkhammer

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Increases the privilege tax on sports wagering licenses from 10% to 25% of adjusted gross sports wagering receipts
  • Tax payments are due weekly to the West Virginia Lottery Commission, submitted electronically by Wednesday following each calendar week
  • Licensees with negative adjusted gross receipts (when patron winnings exceed total receipts) may carry forward losses to subsequent weeks but cannot receive refunds except upon license surrender
  • The privilege tax remains in lieu of other state and local taxes, including sales and use taxes on sports wagering equipment, supplies, and services
  • Introduced January 16, 2026, by Delegate Burkhammer and referred to the Committee on Government Organization

Legislative Description

Relating to privilege tax on holding a license to operate sports wagering

Taxation

Last Action

To House Local Governments

1/16/2026

Committee Referrals

Local Governments1/16/2026
Government Organization1/16/2026

Full Bill Text

No bill text available