reglab/statecodes huggingface dataset:
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4033. Renewals of permits

A. A permit issued pursuant to § 58.1-4032 shall be valid for three years from the date issued.
B. At least 60 days before the expiration of a permit, the permit holder shall submit a renewal application, on forms prescribed by the Director, with a nonrefundable renewal fee of $200,000. Such fees shall be deposited into the Gaming Regulatory Fund established pursuant to § 58.1-4048.
C. The Director may deny a permit renewal if he finds grounds for denial as described in subsection F of § 58.1-4032. The Director's action shall be final unless appealed in accordance with § 58.1-4007.
D. The Director shall make a determination on an application for a renewal of a sports betting permit within 60 days of receipt. The Director's action shall be final unless appealed in accordance with § 58.1-4007.
2020, cc. 1218, 1256; 2023, cc. 586, 587.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4035. Suspension and revocation of permits; civil penalties

If the Director determines that a permit holder has violated this article, he may, with at least 15 days' notice and a hearing, (i) suspend or revoke the permit holder's permit and (ii) impose a monetary penalty of not more than $1,000 for each violation per day of this article. The Department shall enforce civil penalties under this section and shall deposit all collected penalties to the general fund. The Director's action shall be final unless appealed in accordance with § 58.1-4007.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4036. Use of official league data

A. A permit holder may use any data source for determining the result of a tier 1 bet.
B. A sports governing body may notify the Department that it desires permit holders to use official league data to settle tier 2 bets. A notification under this subsection shall be made according to forms and procedures prescribed by the Director. The Director shall notify each permit holder of the sports governing body's notification within five days after the Department's receipt of the notification. If a sports governing body does not notify the Department of its desire to supply official league data, a permit holder may use any data source for determining the result of a tier 2 bet on a professional sports event of the league governed by the sports governing body.
C. Within 60 days after the Director notifies each permit holder as required under subsection B, permit holders shall use only official league data to determine the results of tier 2 bets on professional sports events of the league governed by the sports governing body, unless any of the following apply:
1. The sports governing body is unable to provide a feed, on commercially reasonable terms, of official league data to determine the results of a tier 2 bets, in which case permit holders may use any data source for determining the results of tier 2 bets until the data feed becomes available on commercially reasonable terms.
2. A permit holder demonstrates to the Department that the sports governing body has not provided or offered to provide a feed of official league data to such permit holder on commercially reasonable terms, according to criteria identified in subsection D.
D. The Director shall consider the following information in determining whether a sports governing body has provided or offered to provide a feed of official league data on commercially reasonable terms:
1. The availability of a sports governing body's official league data for tier 2 bets from more than one authorized source;
2. Market information regarding the purchase, in Virginia and in other states, by permit holders of data from all authorized sources;
3. The nature and quantity of the data, including the quality and complexity of the process used for collecting the data; and
4. Any other information the Director deems relevant.
E. During any time period in which the Director is determining whether official league data is available on commercially reasonable terms pursuant to the provisions of subsections C and D, a permit holder may use any data source for determining the results of any tier 2 bets. The Director shall make a determination under subsections C and D within 120 days after a permit holder notifies the Department that it desires to demonstrate that a sports governing body has not provided or offered to provide a feed of official league data to the permit holder on commercially reasonable terms.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4037. Tax on adjusted gross revenue

A. There shall be imposed a tax of 15 percent on a permit holder's adjusted gross revenue.
B. The tax imposed pursuant to this section is due monthly to the Department, and the permit holder shall remit it on or before the twentieth day of the next succeeding calendar month. If the permit holder's accounting necessitates corrections to a previously remitted tax, the permit holder shall document such corrections when it pays the following month's taxes.
C. If the permit holder's adjusted gross revenue for a month is a negative number, the permit holder may carry over the negative amount to a return filed for a subsequent month and deduct such amount from its tax liability for such month, provided that such amount shall not be carried over and deducted against tax liability in any month that is more than 12 months later than the month in which such amount was accrued.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4038. Distribution of tax revenue

A. The Department shall allocate 2.5 percent of the tax revenue collected pursuant to § 58.1-4037 to the Problem Gambling Treatment and Support Fund established pursuant to § 37.2-314.2.
B. The Department shall allocate the remaining 97.5 percent of the tax revenue collected pursuant to § 58.1-4037 to the general fund.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4039. Events on which betting is prohibited; penalty

A. 1. No person shall place or accept a bet on youth sports.
2. No person shall place or accept a proposition bet on college sports.
3. No person shall place or accept a bet on Virginia college sports.
B. 1. A sports governing body may notify the Department that it desires to restrict, limit, or prohibit sports betting on its sporting events by providing notice in accordance with requirements prescribed by the Director. A sports governing body also may request to restrict the types of bets that may be offered. Notwithstanding § 58.1-4030, for purposes of this section, "sports governing body" includes any organization that is not headquartered in the United States and that otherwise meets the definition of "sports governing body."
2. For any request made pursuant to subdivision 1, the requester shall bear the burden of establishing to the satisfaction of the Director that the relevant betting or other activity poses a significant and unreasonable integrity risk. The Director shall seek input from affected permit holders before making a determination on such request.
3. If the Director denies a request made pursuant to subdivision 1, the Director shall give the requester notice and the right to be heard and offer proof in opposition to such determination in accordance with regulations established by the Board. If the Director grants a request, the Board shall promulgate by regulation such restrictions, limitations, or prohibitions as may be requested.
4. A permit holder shall not offer or take any bets in violation of regulations promulgated by the Board pursuant to this subsection.
C. The prohibitions in subdivisions A 1 and A 3 shall be limited to the single game or match in which a youth sports or Virginia college sports team is a participant. The prohibitions shall not be construed to prohibit betting on other games in a tournament or multigame event in which a youth sports or Virginia college sports team participates, so long as such other games do not have a participant that is a youth sports or Virginia college sports team.
D. Any person convicted of violating this section is guilty of a Class 1 misdemeanor.
2020, cc. 1218, 1256; 2021, Sp. Sess. I, cc. 351, 352.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4040. Underage betting prohibited; penalty

A. No person shall knowingly accept or redeem a sports bet by, or knowingly offer to accept or redeem a sports bet on behalf of, a person under the age of 21 years.
B. Any person convicted of violating this section is guilty of a Class 1 misdemeanor.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4041. Persons prohibited from sports betting; penalty

A. The following persons shall be prohibited from sports betting:
1. The Director and any Board member, officer, or employee of the Department;
2. Any permit holder;
3. Any director, officer, owner, or employee of a permit holder and any relative living in the same household as such persons; and
4. Any officer or employee of any entity working directly on a contract with the Department related to sports betting.
B. The persons described in subdivision A 3 shall be prohibited from sports betting only with respect to the related permit holder, but shall not be prohibited from placing sports bets with other permit holders.
C. Any competitor, coach, trainer, employee, or owner of a team in a professional or college sports event, or any referee for a professional or college sports event, shall be prohibited from placing a bet on any event in a league in which such person participates. In determining which persons are prohibited from placing wagers under this subsection, a permit holder shall use publicly available information and any lists of persons that a sports governing body may provide to the Department.
D. Any person convicted of violating this section is guilty of a Class 1 misdemeanor.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4042. Operation and advertising of unpermitted facilities prohibited; penalty

A. No person, except for a permit holder authorized pursuant to the provisions of this article, shall make its premises available for placing sports bets using the Internet or advertise that its premises may be used for such purpose.
B. The Director may impose a monetary penalty for each violation of this section. For a person determined to have made its premises available for placing sports bets using the Internet, the penalty shall not exceed $1,000 per day per individual who places a sports bet. For a person determined to have advertised that its premises may be used for such purpose, the penalty shall not exceed $10,000 per violation.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4043. Reporting and investigating prohibited conduct

A. The Department shall establish a hotline or other method of communication that allows any person to confidentially report information about prohibited conduct to the Board.
B. The Department shall investigate all reasonable allegations of prohibited conduct by a permit holder. The Department shall refer credible allegations of prohibited conduct by any person to the appropriate law-enforcement entity.
C. The Department shall maintain the confidentiality of the identity of any reporting person unless such person authorizes disclosure of his identity or until such time as the allegation of prohibited conduct is referred to law enforcement. If an allegation of prohibited conduct is referred to law enforcement, the Department shall disclose a reporting person's identity only to the applicable law-enforcement agency. The identity of a reporting person shall be excluded from the provisions of § 2.2-3705.7.
D. If the Department receives a complaint of prohibited conduct by an athlete, the Department shall notify the appropriate sports governing body of the athlete to review the complaint.
E. The Department and permit holders shall cooperate with investigations conducted by sports governing bodies or law-enforcement agencies. Such cooperation shall include providing or facilitating the provision of account-level betting information and audio or video files relating to persons placing wagers.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4044. Required direct notification to the Department and to sports governing bodies

A. A permit holder shall, as soon as is commercially reasonable, report to the Department any information relating to:
1. Criminal or disciplinary proceedings commenced against the permit holder in connection with its operations in the Commonwealth or in any other jurisdiction;
2. Abnormal betting activity or patterns that may indicate a risk to the integrity of a bet or wager;
3. Any potential breach of a sports governing body's rules and codes of conduct pertaining to sports betting, to the extent that such rules and codes of conduct are provided to and known by the permit holder;
4. Any conduct that may alter the outcome of an athletic event for purposes of financial gain, including match fixing; and
5. Suspicious or illegal wagering activities, including using funds derived from illegal activity to place bets, using bets to conceal or launder funds derived from illegal activity, using agents to place bets, and using false identification to place bets.
B. A permit holder shall, as soon as is commercially practicable, report the information described in subdivisions A 2, 3, and 4 to any sports governing body that may be affected by the activities described in subdivisions A 2, 3, and 4.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4045. Liquidity pools

The Board may promulgate rules authorizing permit holders to offset loss and manage risk, directly or with a third party approved by the Director, through the use of a liquidity pool in Virginia or another jurisdiction so long as such permit holder, or an affiliate of such permit holder, is licensed by such jurisdiction to operate a sports betting business. However, a permit holder's use of a liquidity pool shall not eliminate its duty to ensure that it has sufficient funds available to pay bettors.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4046. Intermediate routing of electronic data

All sports betting shall be initiated and received within Virginia unless otherwise permitted by federal law. Consistent with the intent of the United States Congress as expressed in the Unlawful Internet Gambling Enforcement Act, 31 U.S.C. § 5361 et seq., the intermediate routing of electronic data relating to lawful intrastate sports betting authorized under this article shall not determine the location in which such bet is initiated and received.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4047. Certain provisions in Article 1 (§ 58.1-4000 et seq.) to apply, mutatis mutandis

Except as provided in this article, the provisions of Article 1 (§ 58.1-4000 et seq.) shall apply to sports betting under this article. The Board shall promulgate regulations to interpret and clarify the applicability of Article 1 to this article.
2020, cc. 1218, 1256.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 40 - Virginia Lottery Law; Sports Betting › § 58.1-4048. Gaming Regulatory Fund

There is hereby created in the state treasury a special nonreverting fund to be known as the Gaming Regulatory Fund, referred to in this section as "the Fund." The Fund shall be established on the books of the Comptroller. All funds appropriated for such purpose and any gifts, donations, grants, bequests, and other funds received on its behalf shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely to offset the Department's costs associated with (i) the conduct of investigations required by § 58.1-4032, 58.1-4043, 58.1-4104, 58.1-4109, 58.1-4116, 58.1-4120, or 58.1-4121 or any other provision of this article or Chapter 41 (§ 58.1-4100 et seq.) and (ii) the enforcement of regulations promulgated by the Virginia Lottery Board pursuant to subdivisions A 14 and 15 of § 58.1-4007, subdivision 2 of § 58.1-4102, and § 58.1-4103. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Director.
2023, cc. 586, 587.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4101. Regulation and control of casino gaming; limitation

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 this chapter are to assist economic development, promote tourism, and provide for the implementation of casino gaming operations of the highest quality, honesty, and integrity and free of any corrupt, incompetent, dishonest, or unprincipled practices.
B. The conduct of casino gaming shall be limited to the qualified locations established in § 58.1-4107. The Board shall be limited to the issuance of a single operator's license for each such qualified location.
C. The conduct of any casino gaming and entrance to such establishment is a privilege that may be granted or denied by the Board or its duly authorized representatives in its discretion in order to effectuate the purposes set forth in this chapter. Any proposed site for a casino gaming establishment shall be privately owned property subject to the local land use and property taxation authority of the eligible host city in which the casino gaming establishment is located.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4102. Powers and duties of the Board; regulations

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 persons to be present during gaming operations as are necessary to ensure that such gaming operations are conducted with order and the highest degree of integrity.
2. Adopt regulations regarding the conditions under which casino gaming shall be conducted in the Commonwealth and all such other regulations it deems necessary and appropriate to further the purposes of this chapter.
3. Issue an operator's license only to a person who meets the criteria of § 58.1-4107.
4. Issue subpoenas for the attendance of witnesses before the Board, administer oaths, and compel production of records or other documents and testimony of such witnesses whenever in the judgment of the Board it is necessary to do so for the effectual discharge of its duties.
5. Order such audits as it deems necessary and desirable.
6. Provide for the withholding of the applicable amount of state and federal income tax of persons claiming a prize or payoff for winning a game and establish the thresholds for such withholdings.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4103. Voluntary exclusion program

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 refrain from (i) playing any account-based lottery game authorized under the provisions of this chapter or Chapter 40 (§ 58.1-4000 et seq.); (ii) participating in sports betting as such activity is regulated by the Board; (iii) engaging in any form of casino gaming authorized under the provisions of this chapter; (iv) participating in charitable gaming, as defined in § 18.2-340.16; (v) participating in fantasy contests, as defined in § 59.1-556; or (vi) wagering on horse racing, as defined in § 59.1-365. Any state agency, at the request of the Department, shall assist in administering the voluntary exclusion program pursuant to the provisions of this section.
2. A person who participates in the voluntary exclusion program may choose an exclusion period of two years, five years, or lifetime.
3. Except as provided by regulation of the Board, a person who participates in the voluntary exclusion program may not petition the Board for removal from the program for the duration of his exclusion period.
4. The name of a person participating in the program shall be included on a list of excluded persons. The list of persons entering the voluntary exclusion program and the personal information of the participants shall be confidential, with dissemination by the Department limited to lottery sales agents licensed under Chapter 40 (§ 58.1-4000 et seq.), owners and operators of casino gaming establishments, and any other parties the Department deems necessary for purposes of enforcement. The list and the personal information of participants in the voluntary exclusion program shall not be subject to disclosure under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.). In addition, the Board may disseminate the list to other parties upon request by the participant and agreement by the Board.
5. Lottery sales agents and owners and operators of casino gaming establishments shall make all reasonable attempts as determined by the Board to cease all direct marketing efforts to a person participating in the program. The voluntary exclusion program shall not preclude lottery sales agents and owners and operators of casino gaming establishments from seeking the payment of a debt incurred by a person before entering the program. In addition, the owner or operator of a casino gaming establishment may share the names of individuals who self-exclude across its corporate enterprise, including sharing such information with any of its affiliates.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4104. Fingerprints and background investigations

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 chapter; (ii) every individual who is an officer, director, or principal of a licensee or applicant for a license and every employee of the licensee who conducts gaming operations; (iii) all security personnel of any licensee; and (iv) all permit holders and officers, directors, principals, and employees of permit holders whose duties relate to gaming operations in Virginia. Each such individual shall submit his fingerprints and personal descriptive information to the Central Criminal Records Exchange to be forwarded to the Federal Bureau of Investigation for a national criminal records search and to the Department of State Police for a Virginia criminal history records check. The results of the background check and national and state criminal records check shall be returned to the Board.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4105. Hearing and appeal

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 Article 3 (§ 2.2-4018 et seq.) of the Administrative Process Act in the Circuit Court of the City of Richmond. Further appeals shall also be in accordance with Article 5 (§ 2.2-4025 et seq.) of the Administrative Process Act.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4106. Injunction

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 appeal as in other cases in equity.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4107.1. Regional Improvement Commission

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 District Act of 1964 (§ 33.2-1900 et seq.) that includes the eligible host city described in subdivision A 3 of § 58.1-4107. Each member shall be appointed to serve a two-year term. Notwithstanding the provisions of subdivision B 1 of § 58.1-4125, for a casino gaming establishment located in the eligible host city described in subdivision A 3 of § 58.1-4107, such transfer, otherwise returned to the city where it was collected, shall instead be made to the Commission. The purpose of the Commission shall be to (i) receive disbursements made to it; (ii) establish funding priorities for member localities related to improvements in the areas of education, transportation, and public safety; and (iii) make annual payments divided equally among the jurisdictions to fund the established priorities as determined by the Commission.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4108. Operator's license required; capital investment; equity interest; transferability; fee

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 provisions of this chapter, the applicant shall (i) make a capital investment of at least $300 million in a casino gaming establishment, including the value of the real property upon which such establishment is located and all furnishings, fixtures, and other improvements, and (ii) possess an equity interest equal to at least 20 percent of the casino gaming establishment.
C. A license issued under the provisions of this chapter shall be transferable, provided that the Department has approved the proposed transfer and all licensure requirements are satisfied at the time the transfer takes effect.
D. A nonrefundable fee of $15 million shall be paid by the applicant to the Department upon the issuance of a license and upon any subsequent transfer of a license to operate a casino gaming establishment. Such fees shall be deposited by the Department into the Gaming Regulatory Fund established pursuant to § 58.1-4048.
E. No person issued a license pursuant to this chapter shall be precluded from obtaining a license for online sports betting pursuant to the Virginia Lottery Law (§ 58.1-4000 et seq.) or any subsequently created online sports betting license.
2020, cc. 1197, 1248; 2023, cc. 586, 587.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4111. Duration and form of operator's license; bond

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 certification by the eligible host city of the status of the operator's compliance with local ordinances and regulations. If the certification states that the operator is not in compliance, the Department shall require the operator to submit a plan of compliance, corrective action, or request for variance.
B. The Board shall establish by regulation the criteria and procedures for license renewal and for amending licenses to conform to changes in a licensee's gaming operations. Such regulations shall require the operator to submit to the Board any updates or revisions to the capital investment plan provided with the initial license application pursuant to subdivision B 4 of § 58.1-4109. Renewal shall not be unreasonably refused.
C. The Department shall require a bond with surety acceptable to it, and in an amount determined by it, to be sufficient to cover any indebtedness incurred by the licensee to the Commonwealth.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4112. Records to be kept; reports; reinvestment projection

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 activities on forms designated and supplied for such purpose by the Department.
C. Every five years the licensed operator shall submit to the Department for review and approval a reinvestment projection related to the casino gaming establishment to cover the succeeding five-year period of operations.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4113. Electronic accounting and reporting requirements; annual audit of licensed gaming operations

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 monitoring and audit system shall collect the following information from each electronically operated casino game, as applicable: (i) cash in, (ii) cash out, (iii) points played, (iv) points won, (v) gross terminal income, (vi) net terminal income, (vii) the number of plays of the game, (viii) the amounts paid to play the game, (ix) door openings, (x) power failures, (xi) remote activations and disabling, and (xii) any other information required by Board regulations.
B. Within 90 days after the end of each fiscal year, the licensed operator shall transmit to the Department a third-party, independent audit of the financial transactions and condition of the licensee's total operations. All audits required by this section shall conform to Board regulations.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4115. Denial of permit final

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.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4116. Suspension or revocation of license or permit

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 notice, pending any prosecution, hearing, or investigation, whether by a third party or by the Director. A license may be suspended, revoked, or refused renewal by the Director for one or more of the following reasons:
1. Failure to comply with, or violation of, any provision of this chapter or any regulation or condition of the Department;
2. Failure to disclose facts during the application process that indicate that such license or permit should not have been issued;
3. Conviction of a felony under the laws of the Commonwealth or any other state or of the United States subsequent to issuance of a license or permit;
4. Failure to file any return or report, to keep any records, or to pay any fees or other charges required by this chapter;
5. Any act of fraud, deceit, misrepresentation, or conduct prejudicial to public confidence in the integrity of gaming operations;
6. A material change, since issuance of the license or permit, with respect to any matters required to be considered by the Director under this chapter; or
7. Other factors established by Board regulation.
B. Such action by the Director shall be final unless appealed in accordance with § 58.1-4105. Suspension or revocation of a license or permit for any violation shall not preclude criminal liability for such violation.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4117. Acquisition of interest in licensee or permit holder

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 application within 60 days of its receipt, and if in its judgment the acquisition by the applicant would be detrimental to the public interest, to the honesty and integrity of gaming operations, or to its reputation, the application shall be denied. All reasonable costs for review by the Board shall be borne by the applicant.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4118. Service permit required

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 person possesses a service permit to perform such occupation issued by the Board. The Board shall prescribe by regulation the criteria for the issuance, duration, and renewal of service permits.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4119. Application for service permit

A. Any person desiring to obtain a service permit as required by this chapter shall apply on a form prescribed by the Department. The application shall be accompanied by a fee prescribed by the Department. Such fees shall be deposited by the Department into the Gaming Regulatory Fund established pursuant to § 58.1-4048.
B. Any application filed hereunder shall be verified by the oath or affirmation of the applicant.
2020, cc. 1197, 1248; 2023, cc. 586, 587.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4120. Consideration of service permit application

A. The Department shall promptly consider any application for a service permit and issue or deny such service permit on the basis of the information in the application and all other information provided, including any investigation it considers appropriate. If an application for a service permit is approved, the Department shall issue a service permit containing such information as the Department considers appropriate.
B. The Department shall deny the application and refuse to issue the service permit, which denial shall be final unless an appeal is taken under § 58.1-4105, if it finds that the issuance of such service permit to such applicant would not be in the best interests of the Commonwealth or would reflect negatively on the honesty and integrity of casino gaming in the Commonwealth or that the applicant:
1. Has knowingly made a false statement of a material fact in the application or has deliberately failed to disclose any information requested by the Department;
2. Is or has been guilty of any corrupt or fraudulent practice or conduct in connection with gaming operations in the Commonwealth or any other state;
3. Has knowingly failed to comply with the provisions of this chapter or the regulations promulgated hereunder;
4. Has had a service permit to engage in activity related to casino gaming denied for cause, suspended, or revoked in the Commonwealth or any other state, and such denial, suspension, or revocation is still in effect;
5. Is unqualified to perform the duties required for the service permit sought; or
6. Has been convicted of a misdemeanor or felony involving unlawful conduct of wagering, fraudulent use of a gaming credential, unlawful transmission of information, touting, bribery, embezzlement, distribution or possession of drugs, excluding misdemeanor possession of marijuana, or any crime considered by the Department to be detrimental to the honesty and integrity of casino gaming in the Commonwealth.
C. The Department may refuse to issue a service permit if for any reason it determines the granting of such service permit is not consistent with the provisions of this chapter or its responsibilities or any regulations promulgated by any other agency of the Commonwealth.
2020, cc. 1197, 1248; 2022, cc. 589, 590.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4121. Suspension or revocation of service permit; civil penalty

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 without prior notice, pending any prosecution, hearing, or investigation, whether by a third party or by the Director. A service permit may be suspended, revoked, or refused renewal by the Director for one or more of the following reasons:
1. Failure to comply with, or violation of, any provision of this chapter or any regulation or condition of the Department;
2. Failure to disclose facts during the application process that indicate that such service permit should not have been issued;
3. Conviction of a felony under the laws of the Commonwealth or any other state or of the United States subsequent to issuance of a service permit;
4. Failure to file any return or report, keep any record, or pay any fees or other charges required by this chapter;
5. Any act of fraud, deceit, misrepresentation, or conduct prejudicial to public confidence in the integrity of gaming operations;
6. A material change, since issuance of the service permit, with respect to any matters required to be considered by the Director under this chapter; or
7. Other factors established by Department regulation.
B. Actions taken by the Director pursuant to this section shall be final unless appealed in accordance with § 58.1-4105. Suspension or revocation of a service permit for any violation shall not preclude criminal liability for such violation.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4123. Local referendum required

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 containing an eligible host city shall petition the court, by resolution, asking that a referendum be held on the question of whether casino gaming shall be permitted within the city. The court, by order entered of record in accordance with Article 5 (§ 24.2-681 et seq.) of Chapter 6 of Title 24.2, shall require the regular election officials of the city to open the polls and take the sense of the voters on the question as herein provided.
C. The clerk of such court of record of such city shall publish notice of such election in a newspaper of general circulation in such city once a week for three consecutive weeks prior to such election.
D. The regular election officers of such city shall open the polls at the various voting places in such city on the date specified in such order and conduct such election in the manner provided by law. The election shall be by ballot, which shall be prepared by the electoral board of the city and on which shall be printed the following question:
"Shall casino gaming be permitted at a casino gaming establishment in ________________________ (name of city and location) as may be approved by the Virginia Lottery Board?
[ ] Yes
[ ] No"
In the blank shall be inserted the name of the city in which such election is held and the proposed location of the casino gaming establishment. Any voter desiring to vote "Yes" shall mark in the square provided for such purpose immediately preceding the word "Yes," leaving the square immediately preceding the word "No" unmarked. Any voter desiring to vote "No" shall mark in the square provided for such purpose immediately preceding the word "No," leaving the square immediately preceding the word "Yes" unmarked.
E. The ballots shall be counted, the returns made and canvassed as in other elections, and the results certified by the electoral board to the court ordering such election. Thereupon, such court shall enter an order proclaiming the results of such election and a duly certified copy of such order shall be transmitted to the Department and to the governing body of such city.
F. A subsequent local referendum shall be required if a license has not been granted by the Board within five years of the court order proclaiming the results of the election.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4124. Tax rate on adjusted gross receipts

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 gross receipts of an operator that exceed $200 million but do not exceed $400 million each calendar year, a rate of 23 percent.
3. On the adjusted gross receipts of an operator that exceed $400 million each calendar year, a rate of 30 percent.
B. All tax revenues collected pursuant to the provisions of this section shall accrue to the Gaming Proceeds Fund and be allocated as provided in § 58.1-4125.
C. The taxes imposed by this section shall be paid by the licensed operator to the Department no later than the close of the fifth day of each month for the preceding month when the adjusted gross receipts were received and shall be accompanied by forms and returns prescribed by the Board. Revenues collected pursuant to this section shall be credited to the Gaming Proceeds Fund to be appropriated as set forth in § 58.1-4125. The Department may suspend or revoke the license of an operator for willful failure to submit the wagering tax payment or the return within the specified time.
D. The tax imposed under this section shall not apply to the receipts of a licensed operator from sports betting, whether such receipts were generated from a sports betting facility or sports betting platform; instead, such receipts shall be taxable under § 58.1-4037.
2020, cc. 1197, 1248; 2021, Sp. Sess. I, c. 7.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4125. Gaming Proceeds Fund

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 pursuant to this chapter shall be paid into the state treasury and credited to the Fund. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund.
B. Revenues from the Fund shall be apportioned by the Comptroller as follows:
1. The following amounts shall be distributed to the city in which they were collected by warrants of the Comptroller drawn on the Treasurer of Virginia on a quarterly basis:
a. An amount equal to a six percent tax on the first $200 million of adjusted gross receipts;
b. An amount equal to a seven percent tax on the adjusted gross receipts that exceed $200 million but do not exceed $400 million; and
c. An amount equal to an eight percent tax on the adjusted gross receipts that exceed $400 million.
2. For any casino gaming establishment operated by a Virginia Indian tribe recognized in House Joint Resolution No. 54 (1983) and acknowledged by the Assistant Secretary-Indian Affairs of the U.S. Department of the Interior as an Indian tribe within the meaning of federal law that has the authority to conduct gaming activities as a matter of claimed inherent authority or under the authority of the Indian Gaming Regulatory Act (25 U.S.C. § 2701 et seq.), an amount equal to a tax of one percent on the adjusted gross receipts of such establishment shall be deposited in the Virginia Indigenous People's Trust Fund established pursuant to § 2.2-401.01.
3. Eight-tenths of one percent of the Fund shall be deposited in the Problem Gambling Treatment and Support Fund established pursuant to § 37.2-314.2.
4. Two-tenths of one percent of the Fund shall be deposited in the Family and Children's Trust Fund established pursuant to § 63.2-2100.
5. Any remaining revenues not apportioned pursuant to subdivisions 1 through 4 shall be deposited in the School Construction Fund established pursuant to § 22.1-140.1.
2020, cc. 1197, 1248; 2021, Sp. Sess. I, c. 7; 2022, Sp. Sess. I, cc. 8, 9; 2023, cc. 586, 587.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4127. Fraudulent use of credential; penalty

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, license, or permit for the purposes of misrepresentation, fraud, or touting, is guilty of a Class 4 felony.
Any credential, license, or permit issued by the Department, if used by the holder thereof for a purpose other than identification and in the performance of legitimate duties in a casino gaming establishment, shall be automatically revoked.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4128. Prohibition on persons under 21 years of age placing wagers and sports betting on youth sports; penalty

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 on the outcome of a youth sports game. No person shall accept any wager from a person on a youth sports game.
C. Violation of this section is a Class 1 misdemeanor.
2020, cc. 1197, 1248.
2023 Code of Virginia › Title 58.1 - Taxation › Chapter 41 - Casino Gaming › § 58.1-4129. Conspiracies and attempts to commit violations; penalty

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 criminal offense and shall be punished as provided in § 18.2-26, 18.2-27, or 18.2-28, as appropriate.
2020, cc. 1197, 1248.