West Virginia
West Virginia authorized online sports betting under the Lottery Sports Wagering Act (2018, W. Va. Code chapter 29 article 22D) and online casino gaming under the Lottery Interactive Wagering Act (2019, article 22E). Online sports betting launched December 2018 and online casino (iGaming) launched July 2020. Both are tethered to the state's five licensed casinos, which contract management-service providers and interactive suppliers. The West Virginia Lottery Commission licenses and regulates all operators, suppliers and key persons.
Adjusted gross revenue / gross sports wagering receipts
Online casino 15%; online sports betting 10%
Interactive (online casino) gaming privilege tax is 15% of adjusted gross revenue. Sports wagering, both retail and online, is taxed at 10% of adjusted gross sports wagering receipts.
Lottery Sports Wagering Act (art. 22D); retail and online sports betting launched
Lottery Interactive Wagering Act (art. 22E) enacted; online casino launched July 2020
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (West Virginia Lottery Commission) before relying on it.