§ 58.1-4124 Tax rate on adjusted gross receipts
§ 58.1-4125 Gaming Proceeds Fund

Terms Used In Virginia Code > Title 58.1 > Subtitle IV > Chapter 41 > Article 9 - Taxation

  • Adjusted gross receipts: means the gross receipts from casino gaming less winnings paid to winners. See Virginia Code 58.1-4100
  • Board: means the Commonwealth Transportation Board. See Virginia Code 33.2-100
  • Board: means the Virginia Lottery Board established in the Virginia Lottery Law (§ 58. See Virginia Code 58.1-4100
  • Casino gaming establishment: means the premises, including the entire property located at the address of the licensed casino, upon which lawful casino gaming is authorized and licensed as provided in this chapter. See Virginia Code 58.1-4100
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Department: means the independent agency responsible for the administration of the Virginia Lottery created in the Virginia Lottery Law (§ 58. See Virginia Code 58.1-4100
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Locality: has the meaning assigned to it in § 1-221. See Virginia Code 33.2-100
  • Maintenance: means (i) ordinary maintenance; (ii) maintenance replacement; (iii) operations that include traffic signal synchronization, incident management, and other intelligent transportation system functions; and (iv) any other categories of maintenance that may be designated by the Commissioner of Highways. See Virginia Code 33.2-100
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Sports betting: means the same as such term is defined in § 58. See Virginia Code 58.1-4100
  • Sports betting facility: means an area, kiosk, or device located inside a casino gaming establishment licensed pursuant to this chapter that is designated for sports betting. See Virginia Code 58.1-4100
  • State: includes District of Columbia;

    (f) "Transit facilities" means all real and personal property located in the Zone, necessary or useful in rendering transit service between points within the Zone, by means of rail, bus, water or air and any other mode of travel, including, without limitation, tracks, rights-of-way, bridges, tunnels, subways, rolling stock for rail, motor vehicle, marine and air transportation, stations, terminals and ports, areas for parking and all equipment, fixtures, buildings and structures and services incidental to or required in connection with the performance of transit service;

    (g) "Transit services" means the transportation of persons and their packages and baggage by means of transit facilities between points within the Zone including the transportation of newspapers, express and mail between such points, and charter service which originates within the Zone but does not include taxicab service or individual-ticket-sales sightseeing operations;

    (h) "Transit Zone" or "Zone" means the Washington Metropolitan Area Transit Zone created and described in Section 3 as well as any additional area that may be added pursuant to Section 83(a) of this Compact; and

    (i) "WMATC" means Washington Metropolitan Area Transit Commission. See Virginia Code 33.2-3100