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.).

Terms Used In Virginia Code 58.1-4141

  • Adjusted gross receipts: means the gross receipts from casino gaming less winnings paid to winners. See Virginia Code 58.1-4100
  • Casino gaming operator: means any person issued a license by the Board to operate a casino gaming establishment. See Virginia Code 58.1-4100
  • Gross receipts: means the total amount of money exchanged for the purchase of chips, tokens, electronic credits, electronic cash, or electronic cards by casino gaming patrons. See Virginia Code 58.1-4100
  • On-premises mobile casino gaming: means casino gaming offered by a casino gaming operator at a casino gaming establishment using a computer network of both federal and nonfederal interoperable packet-switched data networks through which the casino gaming operator may offer casino gaming to individuals who have established an on-premises mobile casino gaming account with the casino gaming operator and who are physically present on the premises of the casino gaming establishment, as authorized by regulations promulgated by the Board. See Virginia Code 58.1-4100

2020, cc. 1197, 1248.