{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-392.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-392.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-392.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-392.1.html"}],"law_id":65648,"edition_id":1,"section_id":65648,"structure_id":13337,"section_number":"59.1-392.1","catch_line":"Advance deposit account wagering revenues; distribution","history":"2015, cc. 731, 751.","full_text":"A\n\nNotwithstanding the provisions of \u00a7 59.1-392, the allocation of revenue from advance deposit account wagering shall include (i) a licensee fee of 1.5 percent paid to the Commission; (ii) an additional fee equal to one percent of all wagers made within the Commonwealth placed through an advance deposit account wagering licensee, which shall be paid to the Virginia Breeders Fund, and (iii) an additional fee equal to nine percent of all wagers made within the Commonwealth placed through an advance deposit account wagering licensee, out of which shall be paid:1\n\nFour percent to a nonprofit industry stakeholder organization recognized by, and with oversight from, the Commission to include the recognized majority horsemen’s group, a breeder’s organization, and a licensed track operator for the purpose of promoting, sustaining, and advancing horse racing within the Commonwealth; and2\n\nFive percent to representatives of the recognized majority horsemen’s group by breed to be used for purse funds at races conducted in the Commonwealth, unless otherwise authorized by the Commission.\n\t\t\t\tNotwithstanding the foregoing, if the advance deposit account wagering licensee is a significant infrastructure limited licensee, the additional fee equal to nine percent of the wagers placed through such advance deposit account wagering licensee since November 1, 2014, shall instead be retained by such licensee for operational expenses, including defraying the costs of live racing.B\n\nThe Commission-recognized nonprofit industry stakeholder organization shall make distributions from fees received from advance deposit wagering to organizations within the Commonwealth providing care for retired race horses, the Virginia-Maryland Regional College of Veterinary Medicine, the Virginia Horse Center Foundation, the Virginia Horse Industry Board, and the Virginia Thoroughbred Association in the percentages of wagering handles set forth in subsections K and N of § 59.1-392, and shall make a distribution of thirty-five one-hundredths of one percent of all wagers made within the Commonwealth placed through such advance deposit account wagering licensee to the locality where live racing licensed by the Commission occurred prior to January 1, 2012, and beginning January 1, 2020, to the locality or localities where such live racing occurs to be shared in a ratio of the number of such annual live races in a locality to the total number of such annual lives races in the Commonwealth. Distributions under this section from the Commission-recognized nonprofit stakeholder organization to the foregoing entities and locality or localities, when added to the distributions to such entities and locality or localities under § 59.1-392, shall be capped at the sum necessary to equal distributions made in the 2013 calendar year to each entity under § 59.1-392, and shall be capped at the sum necessary to equal $400,000 for a locality or localities.C\n\nAny additional distribution of fees received from advance deposit account licensees by the Commission-recognized nonprofit industry stakeholder organization shall be approved by the Commission.","order_by":null,"text":{"0":{"id":238596,"text":"Notwithstanding the provisions of \u00a7 59.1-392, the allocation of revenue from advance deposit account wagering shall include (i) a licensee fee of 1.5 percent paid to the Commission; (ii) an additional fee equal to one percent of all wagers made within the Commonwealth placed through an advance deposit account wagering licensee, which shall be paid to the Virginia Breeders Fund, and (iii) an additional fee equal to nine percent of all wagers made within the Commonwealth placed through an advance deposit account wagering licensee, out of which shall be paid:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":238597,"text":"Four percent to a nonprofit industry stakeholder organization recognized by, and with oversight from, the Commission to include the recognized majority horsemen’s group, a breeder’s organization, and a licensed track operator for the purpose of promoting, sustaining, and advancing horse racing within the Commonwealth; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":238598,"text":"Five percent to representatives of the recognized majority horsemen’s group by breed to be used for purse funds at races conducted in the Commonwealth, unless otherwise authorized by the Commission.\n\t\t\t\tNotwithstanding the foregoing, if the advance deposit account wagering licensee is a significant infrastructure limited licensee, the additional fee equal to nine percent of the wagers placed through such advance deposit account wagering licensee since November 1, 2014, shall instead be retained by such licensee for operational expenses, including defraying the costs of live racing.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":238599,"text":"The Commission-recognized nonprofit industry stakeholder organization shall make distributions from fees received from advance deposit wagering to organizations within the Commonwealth providing care for retired race horses, the Virginia-Maryland Regional College of Veterinary Medicine, the Virginia Horse Center Foundation, the Virginia Horse Industry Board, and the Virginia Thoroughbred Association in the percentages of wagering handles set forth in subsections K and N of § 59.1-392, and shall make a distribution of thirty-five one-hundredths of one percent of all wagers made within the Commonwealth placed through such advance deposit account wagering licensee to the locality where live racing licensed by the Commission occurred prior to January 1, 2012, and beginning January 1, 2020, to the locality or localities where such live racing occurs to be shared in a ratio of the number of such annual live races in a locality to the total number of such annual lives races in the Commonwealth. Distributions under this section from the Commission-recognized nonprofit stakeholder organization to the foregoing entities and locality or localities, when added to the distributions to such entities and locality or localities under § 59.1-392, shall be capped at the sum necessary to equal distributions made in the 2013 calendar year to each entity under § 59.1-392, and shall be capped at the sum necessary to equal $400,000 for a locality or localities.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":238600,"text":"Any additional distribution of fees received from advance deposit account licensees by the Commission-recognized nonprofit industry stakeholder organization shall be approved by the Commission.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13337,"edition_id":1,"name":"Taxation and Audit","identifier":"5","label":"article","depth":3,"order_by":1,"parent_id":13336,"metadata":{},"date_created":"2026-06-26 03:44:40","date_modified":"2026-06-26 03:44:40","permalink":{"id":261181,"object_type":"structure","relational_id":13337,"identifier":"5","token":"59.1\/29\/5","url":"\/59.1\/29\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13336,"edition_id":1,"name":"Horse Racing and Pari-Mutuel Wagering","identifier":"29","label":"chapter","depth":2,"order_by":1,"parent_id":12809,"metadata":{},"date_created":"2026-06-26 03:44:40","date_modified":"2026-06-26 03:44:40","permalink":{"id":261047,"object_type":"structure","relational_id":13336,"identifier":"29","token":"59.1\/29","url":"\/59.1\/29\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12809,"edition_id":1,"name":"Trade and Commerce","identifier":"59.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":259521,"object_type":"structure","relational_id":12809,"identifier":"59.1","token":"59.1","url":"\/59.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":59836,"structure_id":13337,"section_number":"59.1-392","catch_line":"Percentage retained; tax","url":"\/59.1-392\/","token":"59.1\/29\/5\/59.1-392","metadata":false},{"id":65648,"structure_id":13337,"section_number":"59.1-392.1","catch_line":"Advance deposit account wagering revenues; distribution","url":"\/59.1-392.1\/","token":"59.1\/29\/5\/59.1-392.1","metadata":false},{"id":54320,"structure_id":13337,"section_number":"59.1-393","catch_line":"Admissions tax","url":"\/59.1-393\/","token":"59.1\/29\/5\/59.1-393","metadata":false},{"id":60086,"structure_id":13337,"section_number":"59.1-394","catch_line":"Audit required","url":"\/59.1-394\/","token":"59.1\/29\/5\/59.1-394","metadata":false}],"previous_section":{"id":59836,"structure_id":13337,"section_number":"59.1-392","catch_line":"Percentage retained; tax","url":"\/59.1-392\/","token":"59.1\/29\/5\/59.1-392","metadata":false},"next_section":{"id":54320,"structure_id":13337,"section_number":"59.1-393","catch_line":"Admissions tax","url":"\/59.1-393\/","token":"59.1\/29\/5\/59.1-393","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-392.1\/","history_text":"

This law was first created in 2015. The record of its establishment is cataloged in chapters 731<\/a> and 751<\/a> 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.<\/p>","references":false,"refers_to":[{"id":59836,"section_number":"59.1-392","catch_line":"Percentage retained; tax","order_by":null,"url":"\/59.1-392\/"}],"permalink":{"id":261187,"object_type":"law","relational_id":65648,"identifier":"59.1-392.1","token":"59.1\/29\/5\/59.1-392.1","url":"\/59.1-392.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-392.1\/","token":"59.1\/29\/5\/59.1-392.1","dublin_core":{"Title":"Advance deposit account wagering revenues; distribution","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-392.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of \u00a7 59.1-392<\/a>, the allocation of revenue from advance deposit account wagering<\/span> shall include (i) a licensee<\/span> fee of 1.5 percent paid to the Commission<\/span>; (ii) an additional fee equal to one percent of all wagers made within the Commonwealth placed through an advance deposit account wagering<\/span> licensee<\/span>, which shall be paid to the Virginia Breeders Fund<\/span>, and (iii) an additional fee equal to nine percent of all wagers made within the Commonwealth placed through an advance deposit account wagering<\/span> licensee<\/span>, out of which shall be paid: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Four percent to a nonprofit industry stakeholder organization recognized by, and with oversight from, the Commission<\/span> to include the recognized majority horsemen’s group, a breeder’s organization, and a licensed track operator for the purpose of promoting, sustaining, and advancing horse racing<\/span> within the Commonwealth; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Five percent to representatives of the recognized majority horsemen’s group by breed to be used for purse funds at races conducted in the Commonwealth, unless otherwise authorized by the Commission<\/span>.\n\t\t\t\tNotwithstanding the foregoing, if the advance deposit account wagering<\/span> licensee is a significant infrastructure limited licensee<\/span>, the additional fee equal to nine percent of the wagers placed through such advance deposit account wagering<\/span> licensee since November 1, 2014, shall instead be retained by such licensee for operational expenses, including defraying the costs of live racing. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commission<\/span>-recognized nonprofit industry stakeholder organization shall make distributions from fees received from advance deposit wagering to organizations within the Commonwealth providing care for retired race horses, the Virginia-Maryland Regional College of Veterinary Medicine, the Virginia Horse Center Foundation, the Virginia Horse Industry Board, and the Virginia Thoroughbred Association in the percentages of wagering handles<\/span> set forth in subsections K and N of § 59.1-392<\/a>, and shall make a distribution of thirty-five one-hundredths of one percent of all wagers made within the Commonwealth placed through such advance deposit account wagering<\/span> licensee to the locality where live racing licensed by the Commission<\/span> occurred prior to January 1, 2012, and beginning January 1, 2020, to the locality or localities where such live racing occurs to be shared in a ratio of the number of such annual live races in a locality to the total number of such annual lives races in the Commonwealth. Distributions under this section from the Commission<\/span>-recognized nonprofit stakeholder organization to the foregoing entities and locality or localities, when added to the distributions to such entities and locality or localities under § 59.1-392<\/a>, shall be capped at the sum necessary to equal distributions made in the 2013 calendar year to each entity under § 59.1-392<\/a>, and shall be capped at the sum necessary to equal $400,000 for a locality or localities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any additional distribution of fees received from advance deposit account licensees<\/span> by the Commission<\/span>-recognized nonprofit industry stakeholder organization shall be approved by the Commission<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADVANCE DEPOSIT ACCOUNT WAGERING REVENUES; DISTRIBUTION (\u00a7 59.1-392.1)\n\nA. Notwithstanding the provisions of \u00a7 59.1-392, the allocation of revenue from\nadvance deposit account wagering shall include (i) a licensee fee of 1.5 percent\npaid to the Commission; (ii) an additional fee equal to one percent of all\nwagers made within the Commonwealth placed through an advance deposit account\nwagering licensee, which shall be paid to the Virginia Breeders Fund, and (iii)\nan additional fee equal to nine percent of all wagers made within the\nCommonwealth placed through an advance deposit account wagering licensee, out of\nwhich shall be paid:\n\n 1. Four percent to a nonprofit industry stakeholder organization recognized\n by, and with oversight from, the Commission to include the recognized majority\n horsemen’s group, a breeder’s organization, and a licensed track\n operator for the purpose of promoting, sustaining, and advancing horse racing\n within the Commonwealth; and\n\n 2. Five percent to representatives of the recognized majority horsemen’s\n group by breed to be used for purse funds at races conducted in the\n Commonwealth, unless otherwise authorized by the Commission.\n \t\t\t\tNotwithstanding the foregoing, if the advance deposit account wagering\n licensee is a significant infrastructure limited licensee, the additional fee\n equal to nine percent of the wagers placed through such advance deposit\n account wagering licensee since November 1, 2014, shall instead be retained by\n such licensee for operational expenses, including defraying the costs of live\n racing.\n\nB. The Commission-recognized nonprofit industry stakeholder organization shall\nmake distributions from fees received from advance deposit wagering to\norganizations within the Commonwealth providing care for retired race horses,\nthe Virginia-Maryland Regional College of Veterinary Medicine, the Virginia\nHorse Center Foundation, the Virginia Horse Industry Board, and the Virginia\nThoroughbred Association in the percentages of wagering handles set forth in\nsubsections K and N of § 59.1-392, and shall make a distribution of\nthirty-five one-hundredths of one percent of all wagers made within the\nCommonwealth placed through such advance deposit account wagering licensee to\nthe locality where live racing licensed by the Commission occurred prior to\nJanuary 1, 2012, and beginning January 1, 2020, to the locality or localities\nwhere such live racing occurs to be shared in a ratio of the number of such\nannual live races in a locality to the total number of such annual lives races\nin the Commonwealth. Distributions under this section from the\nCommission-recognized nonprofit stakeholder organization to the foregoing\nentities and locality or localities, when added to the distributions to such\nentities and locality or localities under § 59.1-392, shall be capped at\nthe sum necessary to equal distributions made in the 2013 calendar year to each\nentity under § 59.1-392, and shall be capped at the sum necessary to equal\n$400,000 for a locality or localities.\n\nC. Any additional distribution of fees received from advance deposit account\nlicensees by the Commission-recognized nonprofit industry stakeholder\norganization shall be approved by the Commission.\n\nHISTORY: 2015, cc. 731, 751.","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}}