{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-4011.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-4011.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-4011.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-4011.html"}],"law_id":64463,"edition_id":1,"section_id":64463,"structure_id":13969,"section_number":"58.1-4011","catch_line":"Meaning of &#8220;gross receipts.&#8221;","history":"1987, c. 531; 2014, c. 225.","full_text":"A\n\nNotwithstanding the provisions of Chapter 37 (&#xA7; 58.1-3700 et seq.) or &#xA7; 58.1-4025 relating to local license taxes, the term &#8220;gross receipts&#8221; as used in Chapter 37 shall include only the compensation actually paid to a licensed sales agent as provided by rule or regulation adopted by the Board consistent with the provisions of subdivision A 11 of &#xA7; 58.1-4007.B\n\nUnless otherwise provided by contract, any person licensed as a lottery agent who makes rental payments for the business premises on which state lottery tickets are sold on the basis of retail sales shall have that portion of rental payment based on sales of state lottery tickets or shares computed on the basis of the compensation received as a lottery agent from the Virginia Lottery.","order_by":null,"text":{"0":{"id":234590,"text":"Notwithstanding the provisions of Chapter 37 (&#xA7; 58.1-3700 et seq.) or &#xA7; 58.1-4025 relating to local license taxes, the term &#8220;gross receipts&#8221; as used in Chapter 37 shall include only the compensation actually paid to a licensed sales agent as provided by rule or regulation adopted by the Board consistent with the provisions of subdivision A 11 of &#xA7; 58.1-4007.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":234591,"text":"Unless otherwise provided by contract, any person licensed as a lottery agent who makes rental payments for the business premises on which state lottery tickets are sold on the basis of retail sales shall have that portion of rental payment based on sales of state lottery tickets or shares computed on the basis of the compensation received as a lottery agent from the Virginia Lottery.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13969,"edition_id":1,"name":"Powers and Duties of Virginia Lottery Board; Administration of Tickets and Prizes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13968,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":259077,"object_type":"structure","relational_id":13969,"identifier":"1","token":"58.1\/IV\/40\/1","url":"\/58.1\/IV\/40\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13968,"edition_id":1,"name":"Virginia Lottery Law; Sports Betting","identifier":"40","label":"chapter","depth":3,"order_by":1,"parent_id":13501,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":259075,"object_type":"structure","relational_id":13968,"identifier":"40","token":"58.1\/IV\/40","url":"\/58.1\/IV\/40\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13501,"edition_id":1,"name":"Other Sources of State Revenue","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:45:05","date_modified":"2026-06-26 03:45:05","permalink":{"id":259073,"object_type":"structure","relational_id":13501,"identifier":"IV","token":"58.1\/IV","url":"\/58.1\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56298,"structure_id":13969,"section_number":"58.1-4000","catch_line":"Short title","url":"\/58.1-4000\/","token":"58.1\/IV\/40\/1\/58.1-4000","metadata":false},{"id":66405,"structure_id":13969,"section_number":"58.1-4001","catch_line":"Establishment of state lottery","url":"\/58.1-4001\/","token":"58.1\/IV\/40\/1\/58.1-4001","metadata":false},{"id":70493,"structure_id":13969,"section_number":"58.1-4002","catch_line":"Definitions","url":"\/58.1-4002\/","token":"58.1\/IV\/40\/1\/58.1-4002","metadata":false},{"id":78216,"structure_id":13969,"section_number":"58.1-4003","catch_line":"Virginia Lottery established","url":"\/58.1-4003\/","token":"58.1\/IV\/40\/1\/58.1-4003","metadata":false},{"id":59963,"structure_id":13969,"section_number":"58.1-4004","catch_line":"Membership of Board; appointment; terms; vacancies; removal; expenses","url":"\/58.1-4004\/","token":"58.1\/IV\/40\/1\/58.1-4004","metadata":false},{"id":55760,"structure_id":13969,"section_number":"58.1-4005","catch_line":"Appointment, qualifications and salary of Director","url":"\/58.1-4005\/","token":"58.1\/IV\/40\/1\/58.1-4005","metadata":false},{"id":75231,"structure_id":13969,"section_number":"58.1-4006","catch_line":"Powers of the Director","url":"\/58.1-4006\/","token":"58.1\/IV\/40\/1\/58.1-4006","metadata":false},{"id":77989,"structure_id":13969,"section_number":"58.1-4006.1","catch_line":"Use of the phrase \"Virginia is for Bettors\" prohibited; civil penalty","url":"\/58.1-4006.1\/","token":"58.1\/IV\/40\/1\/58.1-4006.1","metadata":false},{"id":74431,"structure_id":13969,"section_number":"58.1-4007","catch_line":"Powers of the Board","url":"\/58.1-4007\/","token":"58.1\/IV\/40\/1\/58.1-4007","metadata":false},{"id":86024,"structure_id":13969,"section_number":"58.1-4007.1","catch_line":"Lottery tickets to bear telephone number for compulsive gamblers","url":"\/58.1-4007.1\/","token":"58.1\/IV\/40\/1\/58.1-4007.1","metadata":false},{"id":62905,"structure_id":13969,"section_number":"58.1-4007.2","catch_line":"Repealed","url":"\/58.1-4007.2\/","token":"58.1\/IV\/40\/1\/58.1-4007.2","metadata":false},{"id":85895,"structure_id":13969,"section_number":"58.1-4007.3","catch_line":"Posting of illegal gaming tip line; problem gambling helpline","url":"\/58.1-4007.3\/","token":"58.1\/IV\/40\/1\/58.1-4007.3","metadata":false},{"id":60211,"structure_id":13969,"section_number":"58.1-4008","catch_line":"Employees of the Department; background investigations of employees","url":"\/58.1-4008\/","token":"58.1\/IV\/40\/1\/58.1-4008","metadata":false},{"id":86133,"structure_id":13969,"section_number":"58.1-4009","catch_line":"Licensing of lottery sales agents; penalty","url":"\/58.1-4009\/","token":"58.1\/IV\/40\/1\/58.1-4009","metadata":false},{"id":77230,"structure_id":13969,"section_number":"58.1-4010","catch_line":"Authority of persons licensed as lottery sales agents; annual fee","url":"\/58.1-4010\/","token":"58.1\/IV\/40\/1\/58.1-4010","metadata":false},{"id":64463,"structure_id":13969,"section_number":"58.1-4011","catch_line":"Meaning of \"gross receipts.\"","url":"\/58.1-4011\/","token":"58.1\/IV\/40\/1\/58.1-4011","metadata":false},{"id":83782,"structure_id":13969,"section_number":"58.1-4012","catch_line":"Suspension and revocation of licenses","url":"\/58.1-4012\/","token":"58.1\/IV\/40\/1\/58.1-4012","metadata":false},{"id":83088,"structure_id":13969,"section_number":"58.1-4013","catch_line":"Right to prize not assignable; exceptions","url":"\/58.1-4013\/","token":"58.1\/IV\/40\/1\/58.1-4013","metadata":false},{"id":55730,"structure_id":13969,"section_number":"58.1-4014","catch_line":"Price of tickets or shares; who may sell; penalty","url":"\/58.1-4014\/","token":"58.1\/IV\/40\/1\/58.1-4014","metadata":false},{"id":72082,"structure_id":13969,"section_number":"58.1-4014.1","catch_line":"Method of payment for purchase of tickets or shares","url":"\/58.1-4014.1\/","token":"58.1\/IV\/40\/1\/58.1-4014.1","metadata":false},{"id":72946,"structure_id":13969,"section_number":"58.1-4015","catch_line":"Sale of ticket or share to person under eighteen prohibited; penalty","url":"\/58.1-4015\/","token":"58.1\/IV\/40\/1\/58.1-4015","metadata":false},{"id":85845,"structure_id":13969,"section_number":"58.1-4015.1","catch_line":"Voluntary exclusion program","url":"\/58.1-4015.1\/","token":"58.1\/IV\/40\/1\/58.1-4015.1","metadata":false},{"id":78837,"structure_id":13969,"section_number":"58.1-4016","catch_line":"Gift to minor prohibited","url":"\/58.1-4016\/","token":"58.1\/IV\/40\/1\/58.1-4016","metadata":false},{"id":59245,"structure_id":13969,"section_number":"58.1-4017","catch_line":"Alteration and forgery; presentation of counterfeit or altered ticket or share; penalty","url":"\/58.1-4017\/","token":"58.1\/IV\/40\/1\/58.1-4017","metadata":false},{"id":57248,"structure_id":13969,"section_number":"58.1-4018","catch_line":"Prohibited actions; penalty","url":"\/58.1-4018\/","token":"58.1\/IV\/40\/1\/58.1-4018","metadata":false},{"id":56776,"structure_id":13969,"section_number":"58.1-4018.1","catch_line":"Larceny of tickets; fraudulent notification of prizes; penalty","url":"\/58.1-4018.1\/","token":"58.1\/IV\/40\/1\/58.1-4018.1","metadata":false},{"id":55029,"structure_id":13969,"section_number":"58.1-4018.2","catch_line":"Ticket discounting; civil penalties","url":"\/58.1-4018.2\/","token":"58.1\/IV\/40\/1\/58.1-4018.2","metadata":false},{"id":60303,"structure_id":13969,"section_number":"58.1-4019","catch_line":"Certain persons ineligible to purchase tickets or shares or receive prizes","url":"\/58.1-4019\/","token":"58.1\/IV\/40\/1\/58.1-4019","metadata":false},{"id":81045,"structure_id":13969,"section_number":"58.1-4019.1","catch_line":"License required for \"instant ticket\" games or contests","url":"\/58.1-4019.1\/","token":"58.1\/IV\/40\/1\/58.1-4019.1","metadata":false},{"id":75369,"structure_id":13969,"section_number":"58.1-4020","catch_line":"Unclaimed prizes","url":"\/58.1-4020\/","token":"58.1\/IV\/40\/1\/58.1-4020","metadata":false},{"id":62937,"structure_id":13969,"section_number":"58.1-4020.1","catch_line":"Voluntary assignment of lottery prizes or pledge as collateral for a loan; requirements for the assignees and lenders","url":"\/58.1-4020.1\/","token":"58.1\/IV\/40\/1\/58.1-4020.1","metadata":false},{"id":61896,"structure_id":13969,"section_number":"58.1-4021","catch_line":"Deposit of moneys received by agents; performance of functions, etc., in connection with operation of lottery; compensation of agents","url":"\/58.1-4021\/","token":"58.1\/IV\/40\/1\/58.1-4021","metadata":false},{"id":84585,"structure_id":13969,"section_number":"58.1-4022","catch_line":"Virginia Lottery Fund","url":"\/58.1-4022\/","token":"58.1\/IV\/40\/1\/58.1-4022","metadata":false},{"id":77736,"structure_id":13969,"section_number":"58.1-4022.1","catch_line":"Lottery Proceeds Fund","url":"\/58.1-4022.1\/","token":"58.1\/IV\/40\/1\/58.1-4022.1","metadata":false},{"id":63848,"structure_id":13969,"section_number":"58.1-4023","catch_line":"Post-audit of accounts and transactions of Department; post-compliance audits","url":"\/58.1-4023\/","token":"58.1\/IV\/40\/1\/58.1-4023","metadata":false},{"id":78705,"structure_id":13969,"section_number":"58.1-4024","catch_line":"Employees of the Department","url":"\/58.1-4024\/","token":"58.1\/IV\/40\/1\/58.1-4024","metadata":false},{"id":69602,"structure_id":13969,"section_number":"58.1-4025","catch_line":"Exemption of lottery prizes and sales of tickets from state and local taxation","url":"\/58.1-4025\/","token":"58.1\/IV\/40\/1\/58.1-4025","metadata":false},{"id":56528,"structure_id":13969,"section_number":"58.1-4026","catch_line":"Set-off of debts to the Commonwealth from prizes","url":"\/58.1-4026\/","token":"58.1\/IV\/40\/1\/58.1-4026","metadata":false},{"id":75836,"structure_id":13969,"section_number":"58.1-4027","catch_line":"Judicial review","url":"\/58.1-4027\/","token":"58.1\/IV\/40\/1\/58.1-4027","metadata":false},{"id":84494,"structure_id":13969,"section_number":"58.1-4028","catch_line":"Repealed","url":"\/58.1-4028\/","token":"58.1\/IV\/40\/1\/58.1-4028","metadata":false},{"id":78868,"structure_id":13969,"section_number":"58.1-4029","catch_line":"Disclosure of identity of winners by the Department","url":"\/58.1-4029\/","token":"58.1\/IV\/40\/1\/58.1-4029","metadata":false}],"previous_section":{"id":77230,"structure_id":13969,"section_number":"58.1-4010","catch_line":"Authority of persons licensed as lottery sales agents; annual fee","url":"\/58.1-4010\/","token":"58.1\/IV\/40\/1\/58.1-4010","metadata":false},"next_section":{"id":83782,"structure_id":13969,"section_number":"58.1-4012","catch_line":"Suspension and revocation of licenses","url":"\/58.1-4012\/","token":"58.1\/IV\/40\/1\/58.1-4012","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-4011\/","history_text":"<p>This law was first created in 1987. The record of its establishment is cataloged in chapter 531 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1987 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2014, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?141+ful+CHAP0225\">225<\/a>.<\/p>","references":[{"id":69602,"section_number":"58.1-4025","catch_line":"Exemption of lottery prizes and sales of tickets from state and local taxation","order_by":null,"url":"\/58.1-4025\/"}],"refers_to":[{"id":71581,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","order_by":null,"url":"\/58.1-3700\/"},{"id":69602,"section_number":"58.1-4025","catch_line":"Exemption of lottery prizes and sales of tickets from state and local taxation","order_by":null,"url":"\/58.1-4025\/"}],"permalink":{"id":259139,"object_type":"law","relational_id":64463,"identifier":"58.1-4011","token":"58.1\/IV\/40\/1\/58.1-4011","url":"\/58.1-4011\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-4011\/","token":"58.1\/IV\/40\/1\/58.1-4011","dublin_core":{"Title":"Meaning of &#8220;gross receipts.&#8221;","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-4011","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Notwithstanding the provisions of Chapter 37 (&#xA7; <a class=\"law\" title=\"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes\" href=\"\/58.1-3700\/\">58.1-3700<\/a> et seq.) or &#xA7; <a class=\"law\" title=\"Exemption of lottery prizes and sales of tickets from state and local taxation\" href=\"\/58.1-4025\/\">58.1-4025<\/a> relating to local license taxes, the term &#8220;<span class=\"dictionary\">gross receipts<\/span>&#8221; as used in Chapter 37 shall include only the compensation actually paid to a licensed sales agent as provided by rule or regulation adopted by the <span class=\"dictionary\">Board<\/span> consistent with the provisions of subdivision A 11 of &#xA7; <a class=\"law\" title=\"Powers of the Board\" href=\"\/58.1-4007\/\">58.1-4007<\/a>. <a id=\"paragraph-234590\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-4011\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Unless otherwise provided by <span class=\"dictionary\">contract<\/span>, any person licensed as a lottery agent who makes rental payments for the business premises on which <span class=\"dictionary\">state lottery<\/span> tickets are sold on the basis of retail sales shall have that portion of rental payment based on sales of <span class=\"dictionary\">state lottery<\/span> tickets or shares computed on the basis of the compensation received as a lottery agent from the Virginia Lottery. <a id=\"paragraph-234591\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-4011\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMEANING OF &#8220;GROSS RECEIPTS.&#8221; (\u00a7 58.1-4011)\n\nA. Notwithstanding the provisions of Chapter 37 (&#xA7; 58.1-3700 et seq.) or\n&#xA7; 58.1-4025 relating to local license taxes, the term &#8220;gross\nreceipts&#8221; as used in Chapter 37 shall include only the compensation\nactually paid to a licensed sales agent as provided by rule or regulation\nadopted by the Board consistent with the provisions of subdivision A 11 of\n&#xA7; 58.1-4007.\n\nB. Unless otherwise provided by contract, any person licensed as a lottery agent\nwho makes rental payments for the business premises on which state lottery\ntickets are sold on the basis of retail sales shall have that portion of rental\npayment based on sales of state lottery tickets or shares computed on the basis\nof the compensation received as a lottery agent from the Virginia Lottery.\n\nHISTORY: 1987, c. 531; 2014, c. 225.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}