W. Va. Code R. § 179-4-144 - Deposits of Wagering Tax; Weekly Tax Return
144.1. The limited gaming facility licensee
shall maintain a separate depository account for receipt and disbursement of
adjusted gross receipts. The limited gaming facility licensee shall provide to
the Commission weekly and other periodic reconciliations of funds deposited
into this account and disbursements made from this account including the weekly
transfer from the limited gaming facility licensee to the commission.
144.2. Each Wednesday, the limited gaming
facility licensee shall, by electronic funds transfer, pay the privilege tax
contained in the corresponding tax return emailed to the Commission as required
by subsection three of this section.
144.3. Each Wednesday, the limited gaming
facility licensee shall submit electronically to the Commission a privilege tax
return for the adjusted gross receipts from authorized games of chance and
video lottery covering the previous calendar (Sunday through Saturday) week.
The limited gaming facility shall complete the Commission's prescribed
electronic format and shall email the return to casinotaxreturn@wvlottery.com.
As technology changes and improves, the Commission may by interpretive rule
specify another means of reporting.
Notes
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