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Introduced Version House Bill 4651 History

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hb4651 intr
H. B. 4651


(By Delegates White and Kominar)

[Introduced February 18, 2008; referred to the

Committee on Government Organization.]





A BILL to repeal §19-23-30 and of the code of West Virginia, one thousand nine hundred thirty-one, as amended; to repeal §29- 5A-2 of said code; to repeal §29-22-26 of said code; to amend and reenact §5F-2-1 of said code; to amend and reenact §11-9- 2A of said code; to amend and reenact §19-23-1, §19-23-2, §19-23-3, §19-23-4, §19-23-5, §19-23-10, §19-23-11, §19-23- 13, §19-23-13b, §19-23-16 and §19-23-28 of said code; to amend and reenact §29-5A-1, §29-5A-3, §29-5A-5, §29-5A-14 and §29-5A-24 of said code; to amend and reenact §29-22-1, §29- 22-2, §29-22-3, §29-22-4, §29-22-5, §29-22-6, §29-22-7, §29- 22-8, §29-22-19 and §29-22-28 of said code; to amend and reenact §29-22B-306 and §29-22B-308 of said code; to amend and reenact §29-22C-3 of said code; and to amend and reenact §29-25-2 of said code; and to amend said code by adding thereto a new section, designated §11-9-2b; and to amend said code by adding thereto a new section §29-22-8a, and to amend said code by adding thereto a new section, designated §29-22A-3a, and to amend said code by adding thereto a new section, designated §29-22B-335, and to amend said code by adding thereto a new section, designated §29-25-2a; and to amend said code by adding thereto two new sections, designated §47-20-1a and §47-20-1b; and to amend said code by adding thereto two new sections, designated §47-21-1a and §47-21-1b; and to amend said code by adding thereto two new sections, designated §47-23-1a and §47-23-1b, all relating to gaming, animal racing and boxing, including horse and dog racing, pari-mutuel wagering, boxing, lottery, racetrack video lottery, racetrack table games, limited video lottery, authorized gaming facility, charitable bingo, charitable raffles and charitable raffle boards and games; renaming lottery commission as State Gaming Commission; abolishing the racing commission and the athletic commission and transferring their respective powers and duties to State Gaming Commission; transferring powers and duties of tax commissioner involving charitable bingo and raffles and charitable raffle boards and games to State Gaming Commission; making substantive changes necessary to effectuate changes; and specifying effective dates.

Be it enacted by the Legislature of West Virginia:
That §19-23-30 of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be repealed; that §29-5A-2 of said code be repealed; that §29-22-26 of said code be repealed; that §5F-2-1 of said code be amended and reenacted; that §11-9-2a of said code be amended and reenacted; that §19-23-1, §19-23-2, §19- 23-3, §19-23-4, §19-23-5, §19-23-10, §19-23-11, §19-23-13, §19-23- 13b, §19-23-16 and §19-23-28 of said code be amended and reenacted; that §29-5A-1, §29-5A-3, §29-5A-5, §29-5A-14 and §29-5A-24 of said code be amended and reenacted; that §29-22-1, §29-22-2, §29-22-3, §29-22-4, §29-22-5, §29-22-6, §29-22-7, §29-22-8, §29-22-19 and §29-22-28 of said code be amended and reenacted; that §29-22B-306 and §29-22B-308 of said code be amended and reenacted; that §29- 22C-3 of said code be amended and reenacted; that §29-25-2 of said code be amended and reenacted; and that said code be amended by adding thereto a new section, designated §11-9-2a; and that said code be amended by adding thereto a new section, designated §29-22- 8a; and that said code be amended by adding thereto a new section, designated §29-22A-3a; and that said code be amended by adding thereto a new section, designated §29-22B-335, and that said code be amended by adding thereto a new section, designated §29-25-2a; and that said code be amended by adding thereto two new sections, designated §47-20-1a and §47-20-1b; and that said code be amended by adding thereto two new sections, designated §47-21-1a and §47- 21-1b; and that said code be amended by adding thereto two new sections, designated §47-23-1a and §47-23-1b, all to read as follows:
CHAPTER 5F. REORGANIZATION OF THE EXECUTIVE

BRANCH OF STATE GOVERNMENT.

§ 5F-2-1. Transfer and incorporation of agencies and boards; funds.

(a) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the Department of
Administration:
(1) Building Commission provided in article six, chapter five of this code;
(2) Public Employees Insurance Agency and Public Employees Insurance Agency Advisory Board provided in article sixteen, chapter five of this code;
(3) Governor's Mansion Advisory Committee provided for in article five, chapter five-a of this code;
(4) Commission on Uniform State Laws provided in article one-a, chapter twenty-nine of this code;
(5) West Virginia Public Employees Grievance Board provided for in article three, chapter six-c of this code;
(6) Board of Risk and Insurance Management provided for in article twelve, chapter twenty-nine of this code;
(7) Boundary Commission provided in article twenty-three, chapter twenty-nine of this code;
(8) Public Defender Services provided in article twenty-one, chapter twenty-nine of this code;
(9) Division of Personnel provided in article six, chapter twenty-nine of this code;
(10) The West Virginia Ethics Commission provided in article two, chapter six-b of this code;
(11) Consolidated Public Retirement Board provided in article ten-d, chapter five of this code; and
(12) Real Estate Division provided in article ten, chapter five-a of this code.
(b) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the D
e partment of Commerce:
(1) Division of Labor provided in article one, chapter twenty- one of this code, which includes:
(A) Occupational Safety and Health Review Commission provided in article three-a, chapter twenty-one of this code; and
(B) Board of Manufactured Housing Construction and Safety provided in article nine, chapter twenty-one of this code;
(2) Office of Miners' Health, Safety and Training provided in article one, chapter twenty-two-a of this code. The following boards are transferred to the Office of Miners' Health, Safety and Training for puposes of administrative support and liaison with the Office of the Governor:
(A) Board of Coal Mine Health and Safety and Coal Mine Safety and Technical Review Committee provided in article six, chapter twenty-two-a of this code;
(B) Board of Miner Training, Education and Certification provided in article seven, chapter twenty-two-a of this code; and
(C) Mine Inspectors' Examining Board provided in article nine, chapter twenty-two-a of this code;
(3) The West Virginia Development Office, which includes the Division of Tourism and the Tourism Commission provided in article two, chapter five-b of this code;
(4) Division of Natural Resources and Natural Resources Commission provided in a
r ticle one, chapter twenty of this code;
(5) Division of Forestry provided in article one-a, chapter nineteen of this code;
(6) Geological and Economic Survey provided in article two, chapter twenty-nine of this code; and
(7) Workforce West Virginia provided in chapter twenty-one-a of this code, which includes:
(A) Division of Unemployment Compensation;
(B) Division of Employment Service;
(C) Division of Workforce Development; and
(D) Division of Research, Information and Analysis; and
(8) Division of Energy provided in article two-f, chapter five-b of this code.
(c) The Economic Development Authority provided in article fifteen, chapter thirty-one of this code is continued as an independent agency within the executive branch.
(d) The Water Development Authority and Board provided in article one, chapter twenty-two-c of this code is continued as an independent agency within the executive branch.
(e) The following agencies and boards, including all of the allied, advisory and affiliated entities, are transferred to the Department of Environmental Protection for purposes of administrative support and liaison with the Office of the Governor:
(1) Air Quality Board provided in article two, chapter twenty- two-b of this code;
(2) Solid Waste Management Board provided in article three, chapter twenty-two-c of this code;
(3) Environmental Quality Board, or its successor board, provided in article three, chapter twenty-two-b of this code;
(4) Surface Mine Board provided in article four, chapter twenty-two-b of this code;
(5) Oil and Gas Inspectors' Examining Board provided in article seven, chapter twenty-two-c of this code;
(6) Shallow Gas Well Review Board provided in article eight,
§ chapter twenty-two-c of this code; and
(7) Oil and Gas Conservation Commission provided in article nine, chapter twenty-two-c of this code.
(f) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the Depar
t ment of Education and the Arts:
(1) Library Commission provided in article one, chapter ten of this code;
(2) Educational Broadcasting Authority provided in article five, chapter ten of this code;
(3) Division of Culture and History provided in article one, chapter twenty-nine of this code;
(4) Division of Rehabilitation Services provided in section two, article ten-a, chapter eighteen of this code.
(g) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the D
e partment of Health and Human Resources:
(1) Human Rights Commission provided in article eleven, chapter five of this code;
(2) Division of Human Services provided in article two, chapter nine of this code;
(3) Bureau for Public Health provided in article one, chapter sixteen of this code;
(4) Office of Emergency Medical Services and Advisory Council provided in article four-c, chapter sixteen of this code;
(5) Health Care Authority provided in article twenty-nine-b, chapter sixteen of this code;
(6) Commission on Mental Retardation provided in article fifteen, chapter twenty-nine of this code;
(7) Women's Commission provided in article twenty, chapter twenty-nine of this code; and
(8) The Child Support Enforcement Division provided in chapter forty-eight of this code.
(h) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the Department of Military A
f fairs and Public Safety:
(1) Adjutant General's Department provided in article one-a, chapter fifteen of this code;
(2) Armory Board provided in article six, chapter fifteen of this code;
(3) Military Awards Board provided in article one-g, chapter fifteen of this code;
(4) West Virginia State Police provided in article two, chapter fi
f teen of this code;
(5) Division of Homeland Security and Emergency Management and Disaster Recovery Board provided in article five, chapter fifteen of this code and Emergency Response Commission provided in article five-a of said chapter;
(6) Sheriffs' Bureau provided in article eight, chapter fifteen of this code;
(7) Division of Corrections provided in chapter twenty-five of this code;
(8) Fire Commission provided in article three, chapter twenty- nine of this code;
(9) Regional Jail and Correctional Facility Authority provided in article twenty, chapter thirty-one of this code;
(10) Board of Probation and Parole provided in article twelve, chapter sixty-two of this code; and
(11) Division of Veterans' Affairs and Veterans' Council provided in article one, chapter ninea of this code.
(i) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the Department of Revenue:
(1) Tax Division provided in article one, chapter eleven of this code;
(2) Racing Commission provided in article twenty-three, chapter nineteen of this code Gaming Commission and the position of Director of the Gaming Agency provided in article twenty-two, chapter twenty-nine of this code;
(3) Lottery Commission and position of Lottery Director provided in article twenty-two, chapter twenty-nine of this code;
(4) (3) Agency of Insurance Commissioner provided in article two, chapter thirty-three of this code;
(5) (4) Office of Alcohol Beverage Control Commissioner provided in article sixteen, chapter eleven of this code and article two, chapter sixty of this code;
(6) (5) Board of Banking and Financial Institutions provided in article three, chapter thirty-one-a of this code;
(7) (6) Lending and Credit Rate Board provided in chapter forty-seven-a of this code;
(8) (7) Division of Banking provided in article two, chapter thirty-one-a of this code;
(9) (8) The State Budget Office provided in article two of this chapter;
(10) (9) The Municipal Bond Commission provided in article three, chapter thirteen of this code; and
(11) (10) The Office of Tax Appeals provided in article ten-a, chapter eleven of this code; and
(12) The State Athletic Commission provided in article five-a, chapter twenty-nine of this code.
(j) The following agencies and boards, including all of the allied, advisory, affiliated or related entities and funds associated with any agency or board, are incorporated in and administered as a part of the Department of Transportation:
(1) Division of Highways provided in article two-a, chapter seventeen of this code;
(2) Parkways, Economic Development and Tourism Authority provided in article sixteen-a, chapter seventeen of this code;
(3) Division of Motor Vehicles provided in article two, chapter seventeen-a of this code;
(4) Driver's Licensing Advisory Board provided in article two, chapter seventeen-b of this code;
(5) Aeronautics Commission provided in article two-a, chapter twenty-nine of this code;
(6) State Rail Authority provided in article eighteen, chapter twenty-nine of this code; and
(7) Port Authority provided in article sixteen-b, chapter seventeen of this code.
(k) Except for powers, authority and duties that have been delegated to the secretaries of the departments by the provisions of section two of this article, the position of administrator and the powers, authority and duties of each administrator and agency are not affected by the enactment of this chapter.
(l) Except for powers, authority and duties that have been delegated to the secretaries of the departments by the provisions of section two of this article, the existence, powers, authority and duties of boards and the membership, terms and qualifications of members of the boards are not affected by the enactment of this chapter. All boards that are appellate bodies or are independent decisionmakers shall not have their appellate or independent decision-making status affected by the enactment of this chapter.
(m) Any department previously transferred to and incorporated in a department by prior enactment of this section means a division of the appropriate department. Wherever reference is made to any department transferred to and incorporated in a department created in section two, article one of this chapter, the reference means a division of the appropriate department and any reference to a division of a department so transferred and incorporated means a section of the appropriate division of the department.
(n) When an agency, board or commission is transferred under a bureau or agency other than a department headed by a secretary pursuant to this section, that transfer is solely for purposes of administrative support and liaison with the office of the Governor, a department secretary or a bureau. Nothing in this section extends the powers of department secretaries under section two of this article to any person other than a department secretary and nothing limits or abridges the statutory powers and duties of statutory commissioners or officers pursuant to this code.
CHAPTER 11. TAXATION.

ARTICLE 9. CRIMES AND PENALTIES.
§11-9-2a. Criminal investigation division established; funding of same.

(a) Criminal investigation division. -- A criminal investigation division consisting of no more than twelve investigators, of which one investigator shall serve as division director, plus necessary support staff, all of whom are exempt from the classified service, is hereby established in the state tax division for the purpose of assuring compliance with laws and rules pertaining to the taxes, fees or credits administered under article ten of this chapter, including, but not limited to, the provisions of articles twenty, twenty-one and twenty-three, chapter forty- seven of this code, but not including except for income taxes, imposed on individuals by article twenty-one of this chapter.
(b) Special audits division. -- A special audits division consisting of no more than eight tax examiners, plus necessary support staff, all of whom are covered by the classified service, is hereby established in the auditing section of the state tax division for purposes of assuring compliance with laws and rules pertaining to taxes, fees or credits administered under article ten of this chapter, including, but not limited to, the provisions of articles twenty, twenty-one and twenty-three, chapter forty-seven of this code, but not including except for income taxes imposed on individuals by article twenty-one of this chapter.
(c) The Legislature hereby finds that the enforcement of the laws and rules pertaining to the taxes, fees or credits administered under article ten of this chapter, as are applicable to persons whose residence or principal place of business is outside of the state of West Virginia, requires greater efforts and investigation than required for resident persons subject thereto, and does further find that there is a greater rate of noncompliance with said laws and rules by nonresident persons. Therefore, the criminal investigation division and the special audits division created in subsections (a) and (b) of this section are hereby directed to expend a significant amount of their efforts to ensure compliance with the laws and rules pertaining to taxes, fees or credits administered under article ten of this chapter in accordance with the authority provided in this section, by persons whose residence or principal place of business is located outside the state of West Virginia.
(d) Deposits of certain fees. -- Charitable bingo fees imposed by article twenty, chapter forty-seven of this code; charitable raffle fees imposed by article twenty-one of said chapter; and charitable raffle boards and games fees imposed by article twenty- three of said chapter in an amount not to exceed the amount appropriated by the Legislature in any fiscal year shall be deposited in a special revenue account established in the office of the treasurer. The special revenue account shall be used to support compliance expenditures relating to the establishment, operation, maintenance and support of the criminal investigation division established in subsection (a) of this section and the special audits division established in subsection (b) of this section. The expenditures may include, but shall not be limited to, employee compensation, equipment, office supplies and travel expenses. On the last day of each fiscal year, unencumbered funds in the special revenue account in excess of one hundred fifty thousand dollars shall be transferred to the general revenue fund.
(e)
(d)Investigators. -- Investigators employed in the criminal investigation division shall have a background in accounting or law enforcement or related fields pursuant to article twenty-nine, chapter thirty of this code, or its equivalent. Any investigator designated by the tax commissioner shall have all the lawful powers delegated to members of the division of public safety except the power to carry firearms and shall have the authority to enforce the provisions of this article and the criminal provisions of any other article of this code to which this article applies, in any county or municipality of this state. The tax commissioner shall establish additional standards as he or she considers applicable or necessary. Any employee shall, before entering upon the discharge of his or her duties, execute a bond with security in the sum of three thousand five hundred dollars, payable to the state of West Virginia, conditioned for the faithful performance of the employee's duties and the bond shall be approved as to form by the attorney general and shall be filed with the secretary of state for preservation in that office. The division of public safety, any county sheriff or deputy sheriff and any municipal police officer upon request by the tax commissioner is hereby authorized to assist the tax commissioner in enforcing the provisions of this article and any criminal penalty provision of any article of this code to which this article applies.
(f) (e) Class A license plates. -- Notwithstanding the provisions of article three, chapter seventeen-a of this code, upon application by the tax commissioner and payment of fees, the commissioner of motor vehicles shall issue a maximum of twenty Class A license plates to be used on state owned or leased vehicles assigned to investigators employed in the criminal investigation division.
(g) (f)Reports. -- On the first day of July of each year, beginning in the year one thousand nine hundred ninety-four, the tax commissioner shall present a written report to the joint committee on government operations on the division's compliance with the provisions of this section, including, but not limited to, activities of the divisions created by this section and disbursement of funding.
§11-9-2b. Transfer of the tax commissioner's duties with respect to charitable bingo, charitable raffle and the wholesale tax on charitable raffle boards and games to the State Gaming Agency; fees to support State Gaming Agency.

(a) After the thirtieth day of June, two thousand eight, the tax commissioner's regulation of charitable bingo games and charitable raffle games, and the administration of the wholesale fee on charitable raffle boards and games, are transferred to the State Gaming Commission and the Director of the State Gaming Agency as created by sections four and six, article twenty-two, chapter twenty-nine.
(b) After the thirtieth day of June, two thousand eight, persons employed by the tax commissioner under this article who are engaged in the regulation of charitable bingo games and charitable raffle games, and the administration of the wholesale fee on charitable raffleboards and games, are transferred to the State Gaming Agency as created and continued by section six, article twenty-two, chapter twenty-nine.
(c) Charitable bingo fees imposed by article twenty, chapter forty-seven of this code; charitable raffle fees imposed by article twenty-one of said chapter; and charitable raffle boards and games fees imposed by article twenty-three of said chapter shall be deposited in the nonappropriated special account established in the state treasury by section eight-a, article twenty-two, chapter twenty-nine of this code. The fees deposited in the nonappropriated special account shall be used by the State Gaming Agency for expenditures relating to the regulation of charitable bingo gaming, charitable raffle games and the administration of the wholesale tax on charitable raffle boards and games. The expenditures may include, but shall not be limited to, employee compensation, equipment, computer software, office supplies and travel expenses. On the last day of each fiscal year, unencumbered and undesignated funds from deposits of charitable bingo fees imposed by article twenty, chapter forty-seven of this code; charitable raffle fees imposed by article twenty-one of said chapter; and charitable raffle boards and games fees imposed by article twenty-three of said chapter that remain in the nonappropriated special account in excess of two hundred fifty thousand dollars shall be transferred to the general revenue fund.
CHAPTER 19. AGRICULTURE.

ARTICLE 23. HORSE AND DOG RACING.
§19-23-1. License required for horse and dog racing and pari- mutuel wagering in connection therewith; exception.

(a) No association shall hold or conduct any horse or dog race meeting at which horse or dog racing is permitted for any purse unless such association possesses a license therefor from the West Virginia racing State Gaming Commission and complies with the provisions of this article and all reasonable rules and regulations of such racing commission.
(b) Notwithstanding the provisions of subsection (a) of this section, the provisions of this article shall not be construed to prevent in any way the use without a license of any grounds, enclosure or racetrack owned and controlled by any association for any local, county or state fair, horse show or agriculture or livestock exposition, even though horse or dog racing be there conducted, if the pari-mutuel system of wagering upon the results of such horse or dog racing is neither permitted nor conducted with the knowledge or acquiescence of the association conducting such horse or dog racing.
§19-23-2. Permits required for horse and dog racetrack positions; residency requirements for employees of licensees.

(a) No person not required to be licensed under the provisions of section one of this article shall participate in or have anything to do with horse or dog racing for a purse or a horse or dog race meeting at any licensee's horse or dog racetrack, place or enclosure, where the pari-mutuel system of wagering upon the results of such horse or dog racing is permitted or conducted, as a horse owner, dog owner, jockey, apprentice jockey, exercise boy, kennel keeper, trainer, groom, plater, stable foreman, valet, veterinarian, agent, clerk of the scales, starter, assistant starter, timer, judge or pari-mutuel employee, or in any other capacity specified in reasonable rules and regulations of the racing commission unless such person possesses a permit therefor from the West Virginia racing commission and complies with the provisions of this article and all reasonable rules and regulations of such racing the commission.
(b) At least eighty percent of the individuals employed by a licensee at any horse or dog race meeting must be citizens and residents of this state and must have been such citizens and residents for at least one year. For the purpose of this subsection, citizens and residents of this state shall be construed to mean individuals who maintain a permanent place of residence in this state, and have been bona fide residents and citizens of this state for a period of one year immediately prior to the filing of their applications for employment. The provisions of this subsection shall not apply to individuals engaged in the construction of a horse or dog racetrack or in the equipping of same, nor to racing officials designated by the racing commission or racing officials designated by the executive officials of a licensee.
§19-23-3. Definitions.
Unless the context in which used clearly requires a different meaning, as used in this article:
(1) "Horse racing" means any type of horse racing, including, but not limited to, thoroughbred racing and harness racing;
(2) "Thoroughbred racing" means flat or running type horse racing in which each horse participating therein is a thoroughbred and is mounted by a jockey;
(3) "Harness racing" means horse racing in which the horses participating therein are harnessed to a sulky, carriage or other vehicle and shall not include any form of horse racing in which the horses are mounted by jockeys;
(4) "Horse race meeting" means the whole period of time for which a license is required by the provisions of section one of this article;
(5) "Dog racing" means any type of dog racing, including, but not limited to, greyhound racing;
(6) "Purse" means any purse, stake or award for which a horse or dog race is run;
(7) "Racing association" or "person" means any individual, partnership, firm, association, corporation or other entity or organization of whatever character or description;
(8) "Applicant" means any racing association making application for a license under the provisions of this article or any person making application for a permit under the provisions of this article, or any person making application for a construction permit under the provisions of this article, as the case may be;
(9) "License" means the license required by the provisions of section one of this article;
(10) "Permit" means the permit required by the provisions of section two of this article;
(11) "Construction permit" means the construction permit required by the provisions of section eighteen of this article;
(12) "Licensee" means any racing association holding a license required by the provisions of section one of this article and issued under the provisions of this article;
(13) "Permit holder" means any person holding a permit required by the provisions of section two of this article and issued under the provisions of this article;
(14) "Construction permit holder" means any person holding a construction permit required by the provisions of section eighteen of this article and issued under the provisions of this article;
(15) "Hold or conduct" includes "assist, aid or abet in holding or conducting";
(16) "Racing commission," "gaming commission," or "commission" means the West Virginia Racing State Gaming Commission established in section four, article twenty-two, chapter twenty-nine of this code;
(17) "Stewards" means the steward or stewards representing the racing commission, the steward or stewards representing a licensee and any other steward or stewards, whose duty it is to supervise any horse or dog race meeting, all as may be provided by reasonable rules of the racing commission, and the reasonable rules shall specify the number of stewards to be appointed, the method and manner of their appointment and their powers, authority and duties;
(18) "Pari-mutuel" means a mutuel or collective pool that can be divided among those who have contributed their wagers to one central agency, the odds to be reckoned in accordance to the collective amounts wagered upon each contestant running in a horse or dog race upon which the pool is made, but the total to be divided among the first three contestants on the basis of the number of wagers on these;
(19) "Pari-mutuel clerk" means any employee of a licensed racing association who is responsible for the collection of wagers, the distribution of moneys for winning pari-mutuel tickets, verification of the validity of pari-mutuel tickets and accounting for pari-mutuel funds;
(20) "Pool" means a combination of interests in a joint wagering enterprise or a stake in such enterprise;
(21) "Legitimate breakage" is the percentage left over in the division of a pool;
(22) "To the dime" means that wagers shall be figured and paid to the dime;
(23) "Code" means the Code of West Virginia, one thousand nine hundred thirty-one, as heretofore and hereinafter amended;
(24) "Accredited thoroughbred horse" means a thoroughbred horse that is: (a) Foaled in West Virginia; (b) sired by an accredited West Virginia sire; or (c) as a yearling, finished twelve consecutive months of verifiable residence in the state, except for thirty days' grace: (A) For the horse to be shipped to and from horse sales where the horse is officially entered in the sales catalogue of a recognized thoroughbred sales company; or (B) for obtaining veterinary services, documented by veterinary reports;
(25) "Accredited West Virginia sire" is a sire that is permanently domiciled in West Virginia, stands a full season in West Virginia and is registered with West Virginia Thoroughbred Breeders Association;
(26) "Breeder of an accredited West Virginia horse" is the owner of the foal at the time it was born in West Virginia;
(27) "Raiser of an accredited West Virginia horse" is the owner of the yearling at the time it finished twelve consecutive months of verifiable residence in the state. During the period, the raiser will be granted one month of grace for his or her horse to be shipped to and from thoroughbred sales where the horse is officially entered in the sales catalogue of a recognized thoroughbred sales company. In the event the yearling was born in another state and transported to this state, this definition does not apply after the thirty-first day of December, two thousand seven, to any pari-mutuel racing facility located in Jefferson County; nor shall it apply after the thirty-first day of December, two thousand twelve, and thereafter to any pari-mutuel racing facility located in Hancock County. Prior to the horse being shipped out of the state for sales, the raiser must notify the racing commission of his or her intentions;
(28) The "owner of an accredited West Virginia sire" is the owner of record at the time the offspring is conceived;
(29) The "owner of an accredited West Virginia horse" means the owner at the time the horse earned designated purses to qualify for restricted purse supplements provided in section thirteen-b of this article;
(30) "Registered greyhound owner" means an owner of a greyhound that is registered with the National Greyhound Association;
(31) "Fund" means the West Virginia Thoroughbred Development Fund established in section thirteen-b of this article; and
(32) "Regular purse" means both regular purses and stakes purses.

§19-23-4. West Virginia racing commission abolished; functions transferred to the State Gaming Commission; annual report.

(a) The "West Virginia racing commission," is continued in existence as a public corporation and, as such, may contract and be contracted with, plead and be impleaded, sue and be sued and have and use a common seal is hereby abolished effective the first day of July, two thousand eight. Powers and duties of the racing commission shall on and after that date be exercised by the State Gaming Commission and the Director of the State Gaming Agency created by sections four and six, article twenty-two, chapter twenty-nine of this code.
(b) The racing commission shall consist of three members, not more than two of whom shall belong to the same political party, to be appointed by the governor by and with the advice and consent of the Senate. The term of office for the members of the racing commission is four years, and until their successors have been appointed and have qualified, and members of the racing commission may serve any number of successive terms. The members of the racing commission in office on the effective date of the amendment and reenactment of this section in two thousand one shall, unless removed by the governor after the effective date of this article, continue to serve until their terms expire and until their successors have been appointed and have qualified. Any vacancy in the office of a member of the racing commission shall be filled by appointment by the governor for the unexpired term of the member whose office shall be vacant. No person is eligible for appointment to or to serve upon the racing commission:
(1) Unless he or she is an actual and bona fide resident of this state, shall have resided in this state for a period of at least five years next preceding his or her appointment, shall be a qualified voter of this state and be not less than twenty-five years of age;
(2) Who directly or indirectly, or in any capacity, owns or has any interest, in any manner whatever, in any racetrack where horse or dog race meetings may be held, including, but not limited to, an interest as owner, lessor, lessee, stockholder or employee;
(3) While serving as a member of the Legislature or as an elective officer of this state; or
(4) Who has been or shall be convicted of an offense which, under the law of this state or any other state or of the United States of America, constitutes a felony, or is a violation of article four, chapter sixty-one of this code.
(c) Each member of the racing commission shall be reimbursed for all reasonable and necessary expenses actually incurred in the performance of his or her duties as a member of the racing commission.
(d) The racing commission shall have its principal office at the seat of government, and shall meet annually at its principal office in the month of January, and at any other times and places designated by its chairman. At the annual meeting the racing commission shall elect from its membership a chairman and any other officers that are desired. Other meetings of the racing commission may be called by the chairman on such notice to the other members prescribed by the racing commission.
(e) A majority of the members of the racing commission constitute a quorum for the transaction of its business or the exercise of any of its powers and authority. No person not a bona fide member of the racing commission shall vote upon or participate in the deliberations of the racing commission on any matter which may come before it. All racing commission records, except as otherwise provided by law, shall be open to public inspection during regular office hours.
(f)
(b) As soon as possible after the close of each calendar year, the racing gaming commission shall submit to the governor a report of the racing transactions of the racing commission during the preceding calendar year.
(c)Whenever the term "racing commission" or "West Virginia racing commission" is used in this article twenty-three, or in article twenty-four of this chapter, or anywhere else in this code, these terms shall mean the State Gaming Commission and the Director of the State Gaming Agency established in article twenty-two, chapter twenty-nine of this code.
§19-23-5. Racing secretary and other personnel; qualifications; terms; powers and duties; compensation and expenses offices abolished as of the first day of July, two thousand eight; administrative functions and personnel placed under the supervision of the Director of the State Gaming Agency.

(a) The racing commission shall appoint a racing secretary to represent the racing commission and such racing secretary shall possess such powers and authority and perform such duties as the racing commission may direct or prescribe. The racing secretary shall preserve at the racing commission's principal office all books, maps, records, documents and other papers of the racing commission. The racing secretary shall, in addition to all other duties imposed upon him by the racing commission, serve in a liaison capacity between licensees and the racing commission. The racing commission may also employ, direct and define the duties of an assistant racing secretary and such stenographers, clerks and other office personnel as it may deem necessary to carry out the duties imposed upon it under the provisions of this article. The statutory offices of racing secretary, assistant racing secretary, chief clerk, director of security, director of audits, and chief chemist are abolished effective the first day of July, two thousand eight.
(b) In addition to the employees referred to above, The racing commission shall employ, direct and define the duties of a chief clerk, director of security, director of audit, chief chemist, stewards to represent the racing commission, supervisors of the pari-mutuel wagering conducted under the provisions of this article, veterinarians, inspectors, accountants, guards and all other employees deemed by the racing commission to be essential in connection with any horse or dog race meeting. The director of audit shall be a certified public accountant or experienced public accountant.
(c) No individual shall knowingly be employed or be continued in employment by the racing commission in any capacity whatever:
(1) Who directly or indirectly, or in any capacity, owns or has any interest, in any manner whatever, in any racetrack where horse or dog race meetings may be held, including, but not limited to, an interest as owner, lessor, lessee, stockholder or employee;
(2) Who at the time is or has been within one year prior thereto a member of the Legislature or an elective officer of this state, unless he is experienced and qualified as a racing official; or
(3) Who has been or shall be convicted of an offense which, under the law of this state or any other state or of the United States of America, constitutes a felony, or is a violation of article four, chapter sixty-one of this code. Any steward employed by the racing commission or by a licensee shall be a person of integrity, and experienced and qualified for such position by the generally accepted practices and customs of horse or dog racing in the United States.
(d)
(c) The racing secretary and all All other employees of the racing commission whose functions are required or needed under provisions of this article shall serve at the will and pleasure of the racing commission. The racing secretary and the other employees referred to in this section as employees of the racing commission They shall receive such compensation as may be fixed by the racing commission within the limit of available funds, and shall be reimbursed for all reasonable and necessary expenses actually incurred in the performance of their official duties.
(e) All compensation and reimbursement for expenses of the members of the racing commission, the racing secretary and all other employees of the racing commission shall be paid from the funds in the hands of the state treasurer collected under the provisions of this article and shall be itemized in the budget in the same manner as all other departments of state government, but no reimbursement for expenses incurred shall be paid unless an itemized account thereof, under oath, be first filed with the state auditor.
§19-23-10. Daily license tax; pari-mutuel pools tax; how taxes

paid; alternate tax; credits.

(a) Any racing association conducting thoroughbred racing at any horse racetrack in this state shall pay each day upon which horse races are run a daily license tax of two hundred fifty dollars. Any racing association conducting harness racing at any horse racetrack in this state shall pay each day upon which horse races are run a daily license tax of one hundred fifty dollars. Any racing association conducting dog races shall pay each day upon which dog races are run a daily license tax of one hundred fifty dollars. In the event thoroughbred racing, harness racing, dog racing, or any combination of the foregoing are conducted on the same day at the same racetrack by the same racing association, only one daily license tax in the amount of two hundred fifty dollars shall be paid for that day. Any daily license tax shall not apply to any local, county or state fair, horse show or agricultural or livestock exposition at which horse racing is conducted for not more than six days.
(b) Any racing association licensed by the racing commission to conduct thoroughbred racing and permitting and conducting pari- mutuel wagering under the provisions of this article shall, in addition to the daily license tax set forth in subsection (a) of this section, pay to the racing commission, from the commission deducted each day by the licensee from the pari-mutuel pools on thoroughbred racing a tax calculated on the total daily contribution of all pari-mutuel pools conducted or made at any and every thoroughbred race meeting of the licensee licensed under the provisions of this article. The tax, on the pari-mutuel pools conducted or made each day during the months of January, February, March, October, November and December, shall from the effective date of this section and for fiscal year one thousand nine hundred eighty-five be calculated at two and six-tenths percent; for fiscal year one thousand nine hundred eighty-six, be calculated at two and three-tenths percent; for fiscal year one thousand nine hundred eighty-seven, be calculated at two percent of the pool; for fiscal year one thousand nine hundred eighty-eight, be calculated at one and one-half percent; for fiscal year one thousand nine hundred eighty-nine, be calculated at one percent of the pool; for fiscal year one thousand nine hundred ninety, seven tenths of one percent, and for fiscal year one thousand nine hundred ninety-one and each fiscal year thereafter be calculated at four tenths of one percent of the pool; and, on the pari-mutuel pools conducted or made each day during all other months, shall from the effective date of this section and for fiscal year one thousand nine hundred eighty-five, be calculated at three and six-tenths percent; for fiscal year one thousand nine hundred eighty-six, be calculated at three and three- tenths percent; for fiscal year one thousand nine hundred eighty- seven, be calculated at three percent of the pool; for fiscal year one thousand nine hundred eighty-eight, be calculated at two and one-half percent; for fiscal year one thousand nine hundred eighty- nine, be calculated at two percent of the pool; for fiscal year one thousand nine hundred ninety, be calculated at one and seven-tenths percent of the pool; and for fiscal year one thousand nine hundred ninety-one and each fiscal year thereafter, be calculated at one and four-tenths percent of the pool: .Provided, That out of the amount realized from the three tenths of one percent decrease in the tax effective for fiscal year one thousand nine hundred ninety- one and thereafter, which decrease correspondingly increases the amount of commission retained by the licensee, the The licensee shall annually expend or dedicate: (i) One half of the realized amount an amount equal to fifteen one hundredths of one percent of the pool for capital improvements in its barn area at the track, subject to the racing commission's prior approval of the plans for the improvements; and (ii) the remaining one half of the realized amount an amount equal to fifteen one hundredths of one percent of the pool for capital improvements as the licensee may determine appropriate at the track. The term "capital improvement" shall be as defined by the Internal Revenue Code: .Provided, however, That any Any racing association operating a horse racetrack in this state having an average daily pari-mutuel pool on horse racing of two hundred eighty thousand dollars or less per day for the race meetings of the preceding calendar year shall, in lieu of payment of the pari-mutuel pool tax, calculated as in this subsection, be permitted to conduct pari-mutuel wagering at the horse racetrack on the basis of a daily pari-mutuel pool tax fixed as follows: On the daily pari-mutuel pool not exceeding three hundred thousand dollars the daily pari-mutuel pool tax shall be one thousand dollars plus the otherwise applicable percentage rate imposed by this subsection of the daily pari-mutuel pool, if any, in excess of three hundred thousand dollars: .Provided further, That upon the effective date of the reduction of the daily pari-mutuel pool tax to one thousand dollars from the former two thousand dollars, the The association or licensee shall daily deposit five hundred dollars into the special fund for regular purses established by subdivision (1), subsection (b), section nine of this article: . And provided further, That if If an association or licensee qualifying for the foregoing alternate tax conducts more than one racing performance, each consisting of up to thirteen races in a calendar day, the association or licensee shall pay both the daily license tax imposed in subsection (a) of this section and the alternate tax in this subsection for each performance: . And provided further, That a A licensee qualifying for the foregoing alternate tax is excluded from participation in the fund established by section thirteen-b of this article: And provided further, That , but this exclusion shall not apply to any thoroughbred racetrack at which the licensee has participated in the West Virginia thoroughbred development fund for more than four consecutive years prior to the thirty-first day of December, one thousand nine hundred ninety-two.
(c) Any racing association licensed by the racing commission to conduct harness racing and permitting and conducting pari-mutuel wagering under the provisions of this article shall, in addition to the daily license tax required under subsection (a) of this section, pay to the racing commission, from the commission deducted each day by the licensee from the pari-mutuel pools on harness racing, as a tax, three percent of the first one hundred thousand dollars wagered, or any part thereof; four percent of the next one hundred fifty thousand dollars; and five and three-fourths percent of all over that amount wagered each day in all pari-mutuel pools conducted or made at any and every harness race meeting of the licensee licensed under the provisions of this article.
(d) Any racing association licensed by the racing commission to conduct dog racing and permitting and conducting pari-mutuel wagering under the provisions of this article shall, in addition to the daily license tax required under subsection (a) of this section, pay to the racing commission, from the commission deducted each day by the licensee from the pari-mutuel pools on dog racing, as a tax, four percent of the first fifty thousand dollars or any part thereof of the pari-mutuel pools, five percent of the next fifty thousand dollars of the pari-mutuel pools, six percent of the next one hundred thousand dollars of the pari-mutuel pools, seven percent of the next one hundred fifty thousand dollars of the pari-mutuel pools, and eight percent of all over three hundred fifty thousand dollars wagered each day: . Provided, That the The licensee shall deduct daily from the pari-mutuel tax an amount equal to one tenth of one percent of the daily pari-mutuel pools in dog racing in fiscal year one thousand nine hundred ninety; fifteen hundredths of one percent in fiscal year one thousand nine hundred ninety-one; two tenths of one percent in fiscal year one thousand nine hundred ninety-two; one quarter of one percent in fiscal year one thousand nine hundred ninety-three; and three tenths of one percent in fiscal year one thousand nine hundred ninety-four and every fiscal year thereafter. The amounts deducted shall be paid to the racing commission to be deposited by the racing commission in a banking institution of its choice the state treasury in a nonappropriated special account to be known as "West Virginia Racing State Gaming Commission-Special Account-West Virginia Greyhound Breeding Development Fund". The purpose of the fund is to promote better breeding, a training facility and racing of greyhounds in the state through awards and purses to bona fide resident registered greyhound owners of accredited West Virginia whelped greyhounds. In order to be eligible to receive an award or purse through the fund, the registered greyhound owner of the accredited West Virginia whelped greyhound must be a bona fide resident of this state. To qualify as a bona fide resident of West Virginia, a registered greyhound owner may not claim residency in any other state. A registered greyhound owner must prove bona fide residency by providing to the commission personal income tax returns filed in the State of West Virginia for the most recent tax year and the three previous tax years, has real or personal property in this state on which the owner has paid real or personal property taxes during the most recent tax year and the previous three tax years and an affidavit stating that the owner claims no other state of residency. The racing commission and the West Virginia registered greyhound owners and breeders association shall maintain a registry for West Virginia bred greyhounds. The moneys shall be expended from collections by the racing commission for purses for stake races, supplemental purse awards, administration, promotion and educational programs involving West Virginia whelped dogs, owned by residents of this state under rules promulgated by the racing commission. The racing commission shall pay out of the greyhound breeding development fund to each of the licensed dog racing tracks the sum of seventy-five thousand dollars for the fiscal year ending the thirtieth day of June, one thousand nine hundred ninety-four. The licensee shall deposit the sum into the special fund for regular purses established under the provisions of section nine of this article. The funds shall be expended solely for the purpose of supplementing regular purses under rules promulgated by the racing commission.
Supplemental purse awards will be distributed as follows: Supplemental purses shall be paid directly to the registered greyhound owner of an accredited greyhound. The registered greyhound owner of accredited West Virginia whelped greyhounds that earn points at any West Virginia meet will receive a bonus award calculated at the end of each month as a percentage of the fund dedicated to the owners as purse supplements, which shall be a minimum of fifty percent of the total moneys deposited into the West Virginia greyhound breeding development fund monthly.
The total amount of the fund available for the owners' awards shall be distributed according to the ratio of points earned by an accredited greyhound to the total amount earned in races by all accredited West Virginia whelped greyhounds for that month as a percentage of the funds dedicated to the owners' purse supplements. The point value at all greyhound tracks shall be the same as approved by the racing commission to be effective April 1, 2007.
The registered greyhound owner of an accredited West Virginia whelped greyhound shall file a purse distribution form with the racing commission for a percentage of his or her dog's earnings to be paid directly to the registered greyhound owner or owners of the greyhound. Distribution shall be made on the fifteenth day of each month for the preceding month's achievements.
In no event shall points earned at a meet held at a track which did not make contributions to the West Virginia greyhound breeder's development fund out of the daily pool on the day the meet was held qualify or count toward eligibility for supplemental purse awards.
Any balance in the purse supplement funds after all distributions have been made for the year revert to the general account of the fund for distribution in the following year: Provided, That not more than one million dollars from the balance in the purse supplemental fund shall be used for the construction and maintenance of a dog training track and facilities if such be approved by the West Virginia Racing Commission commission. The West Virginia Racing Commission commission shall be authorized to promulgate rules governing dog training tracks.
In an effort to further promote the breeding of quality West Virginia whelped greyhounds, a bonus purse supplement shall be established in the amount of fifty thousand dollars per annum, to be paid in equal quarterly installments of twelve thousand five hundred dollars per quarter using the same method to calculate and distribute these funds as the regular supplemental purse awards. This bonus purse supplement is for three years only, commencing on the first day of July, one thousand nine hundred ninety-three, and ending the thirtieth day of June, one thousand nine hundred ninety- six. This money would come from the current existing balance in the greyhound development fund.
Each pari-mutuel greyhound track shall provide stakes races for accredited West Virginia whelped greyhounds: .Provided, That each Each pari-mutuel track shall have one juvenile and one open stake race annually. To assure breeders of accredited West Virginia whelped greyhounds an opportunity to participate in the West Virginia Greyhound Breeding Development Fund, the West Virginia Racing Commission commission by the first day of July each year shall establish and announce the minimum number of accredited West Virginia whelped greyhounds that greyhound racing kennels at West Virginia dog tracks must have on their racing active list during the calendar year following such action. The minimum number may vary from dog track to dog track. The minimum number shall be established after consultation with the West Virginia Greyhound Owners and Breeders Association and kennel owners and operators. Factors to be considered in establishing this minimum number shall be the number of individually registered accredited West Virginia whelped greyhounds whelped in the previous two years. The , the number of all greyhounds seeking qualification at each West Virginia dog track, the ratio of active running greyhounds to housed number of greyhounds at each West Virginia dog track, and the size and number of racing kennels at each West Virginia dog track. Any greyhound racing kennel not having the minimum number of accredited West Virginia whelped greyhounds determined by the West Virginia Racing Commission commission on their active list shall only be permitted to race the maximum allowable number on the active list less the number of accredited West Virginia whelped greyhounds below the established minimum number. Consistent violations of this minimum requirement may for review be reviewed by the Racing Commission commission and may constitute cause for denial or revocation of a kennel's racing license. The racing commission shall oversee and approve racing schedules and purse amounts.
Ten percent of the deposits into the greyhound breeding development fund beginning the first day of July, one thousand nine hundred ninety-three and continuing each year thereafter, shall be withheld by the racing commission and placed in a nonappropriated special revenue account hereby created in the State Treasury called the "administration, promotion and educational and capital improvement account". The racing commission is authorized to expend the moneys from collections deposited in the administration, promotion and educational and capital improvement account at such times and in such amounts as the commission determines to be necessary for purposes of administering and promoting the greyhound development program: Provided, That beginning with fiscal year one thousand nine hundred ninety-five and in each fiscal year thereafter in which the commission anticipates spending any money from the account, the commission shall submit to the executive department during the budget preparation period prior to the Legislature convening before that fiscal year for inclusion in the executive budget document and budget bill, the recommended expenditures, as well as requests of appropriations for the purpose of administration, promotion and education. The commission shall make an annual report to the Legislature on the status of the administration, promotion and education account, including the previous year's expenditures and projected expenditures for the next year.
The racing commission, for the fiscal year one thousand nine hundred ninety-four only, may expend up to thirty-five thousand dollars from the West Virginia greyhound breeding development fund to accomplish the purposes of this section without strictly following the requirements in the previous paragraph.
(e) All daily license and pari-mutuel pools tax payments required under the provisions of this section shall be made to the racing commission or its agent after the last race of each day of each horse or dog race meeting, and the pari-mutuel pools tax payments shall be made from all contributions to all pari-mutuel pools to each and every race of the day.
(f) Every association or licensee subject to the provisions of this article, including the changed provisions of sections nine and ten of this article, shall annually submit to the racing commission and the Legislature financial statements, including a balance sheet, income statement, statement of change in financial position and an audit of any electronic data system used for pari-mutuel tickets and betting, prepared in accordance with generally accepted auditing standards, as certified by an experienced public accountant or a certified public accountant.
§19-23-11. Revenues from horse racing and dog racing to be paid into a special account to fund commission expenses.

All revenues collected pursuant to the provisions of this article as license taxes or pari-mutuel pools taxes on horse racing and dog racing shall be paid by the racing commission to the state treasurer who shall deposit the revenues in a the nonappropriated special account to be denominated by him or her created in section eight-a, article twenty-two, chapter twenty-nine of this code. The revenues in the special account shall first be available to the commission to pay salaries and other budgeted expenses for the commission, not to exceed the amounts appropriated for such purposes in the budget bill for each fiscal year State Gaming Agency. Revenues in excess of the budgeted expenses of the commission shall be accumulated and transferred to the general revenue fund. The racing commission shall remit all collected racing revenues to the state treasurer at least one time during each thirty-day period of each racing season, and a final remittance as to any particular horse race or dog race meeting shall be made within thirty days from and after the close of each horse race or dog race meeting.
§19-23-13. Disposition of funds for payment of outstanding and unredeemed pari-mutuel tickets; publication of notice; irredeemable tickets; stake races for dog tracks.

(a) All moneys held by any licensee for the payment of outstanding and unredeemed pari-mutuel tickets, if not claimed within ninety days after the close of a horse or dog race meeting or the televised racing day, as the case may be, in connection with which the tickets were issued, shall be turned over by the licensee to the racing commission within fifteen days after the expiration of the ninety-day period, and the licensee shall give any information required by the racing commission concerning the outstanding and unredeemed tickets. The moneys shall be deposited by the racing commission in a banking institution of its choice in a a nonappropriated special account in the state treasury to be known as "West Virginia Racing State Gaming Commission Special Account - Unredeemed Pari-Mutuel Tickets." Notice of the amount, date and place of each deposit shall be given by the racing commission, in writing, to the state treasurer. The racing commission shall then cause to be published a notice to the holders of the outstanding and unredeemed pari-mutuel tickets, notifying them to present their unredeemed tickets for payment at the principal office of the racing commission within ninety days from the date of the publication of the notice. The notice shall be published within fifteen days following the receipt of the outstanding and unredeemed pari-mutuel ticket moneys by the commission from the licensee as a Class I legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for the publication shall be the county in which the horse or dog race meeting was held and the county in which the televised racing day wagering was conducted in this state.
(b) Any outstanding and unredeemed pari-mutuel tickets that are not presented for payment within ninety days from the date of the publication of the notice are thereafter irredeemable, and the moneys theretofore held for the redemption of the pari-mutuel tickets shall become the property of the racing commission and shall be expended from collections as provided in this subsection. The racing commission shall maintain separate accounts for each licensee and shall record in each separate account the moneys turned over by the licensee and the amount expended at the licensee's track for the purposes set forth in this subsection. For races that occurred earlier than the first day of January two thousand eight, The the moneys in the West Virginia racing commission State Gaming Commission special account - unredeemed pari-mutuel tickets shall be expended as follows:
(1) To the owner of the winning horse in any horse race at a horse race meeting held or conducted by any licensee: Provided, That the owner of the horse is at the time of the horse race a bona fide resident of this state, a sum equal to ten percent of the purse won by the horse at that race: Provided, however, That in the event there are more than ten races in any performance, the award to the resident owner of the winning horse will be that fractional share of the purse with a numerator of one and a denominator representing the number of races on the day of the performance.
(2) To the breeder (that is, the owner of the mare) of the winning horse in any horse race at a horse race meeting held or conducted by any licensee: Provided, That the mare foaled in this state, a sum equal to ten percent of the purse won by the horse: Provided, however, That in the event there are more than ten races in any performance, the award to the breeder will be that fractional share of the purse with a numerator of one and a denominator representing the number of races on the day of the performance; and
(3) To the owner of the stallion which sired the winning horse in any horse race at a horse race meeting held or conducted by any licensee: Provided, That the mare which foaled the winning horse was served by a stallion standing and registered in this state, a sum equal to ten percent of the purse won by the horse: Provided, however, That in the event there are more than ten races in any performance, the award to the owner of the stallion will be percentage of the purse based upon the fractional share represented by the number of races on the day of the performance; and
(4) To those horse racing licensees not participating in the thoroughbred development fund authorized in section thirteen-b of this article, the unexpended balance of the licensee's account not expended as provided in subdivisions (1), (2) and (3) of this subsection: Provided, That all moneys distributed under this subdivision shall be expended solely for capital improvements at the licensee's track: Provided, however, That the capital improvements must be approved, in writing, by the West Virginia racing commission before funds are expended by the licensee for that capital improvement; and
(5)(4) When the moneys in the special account, known as the West Virginia racing commission State Gaming Commission special account - unredeemed pari-mutuel tickets will more than satisfy the requirements of subdivisions (1), (2), and (3) and (4) of this subsection, the West Virginia racing commission shall have the authority to expend the excess moneys from unredeemed horse racing pari-mutuel tickets purse money in any race conditioned exclusively for West Virginia bred or sired horses, and to expend the excess moneys from unredeemed dog racing pari-mutuel tickets in supplementing purses and establishing stake races and dog racing handicaps at the dog tracks: Provided, That subject to the availability of funds, the commission shall, after the requirements of subdivisions (1), (2), (3) and (4) of this subsection have been satisfied: divide the net fund balance in the un-redeemed pari- mutuel tickets account in a calendar year on a pro rata basis among the following claims:
(A) The owner of the winning horse in each horse race at any horse race meeting held or conducted by any licensee, if the owner of the horse is at the time of the horse race a bona fide resident of this state;
(B) The breeder, meaning the owner of the mare, of any such winning horse at any horse race meeting held or conducted by any licensee, if the mare foaled in this state; and
(C) The owner of stallion that sired the winning horse at any horse race meeting held or conducted by any licensee, if the stallion stands and is registered in this state.
All claims for awards shall be submitted to the commission no later that the last business day of January following the calendar racing year during which the race was won. The total of all winner's shares of all races on claim forms shall be divided into each claim amount to get a relative percentage of each claim. Each percentage shall then be multiplied by the net unencumbered balance to determine the award to each claimant. Payment shall be made no later than the last business day of February following the racing year during which the race was won. Nothing in this subsection shall be construed as limited any qualified owner, breeder or sire to a single claim in any calendar year. The commission may require proof that the owner was, at the time of the race, a bona fide resident of this state. Upon proof by the owner that he or she filed a personal income tax return in this state for the previous two years and that he or she owned real or personal property in this state and paid taxes in this state on real or personal property for the previous two years, he or she shall be presumed to be a bona fide resident of this state. Residency of the breeder or sire is not required for those respective awards. In any year where payments under subdivisions (1), (2) and (3), subsection (b) of this section eliminate any carry-forward of money to pay claims under this subdivision (4), no claims are paid and all claims are extinguished. No unpaid claim from one year is carried forward to future years until funds become available.
(5)In any calendar year when a net balance remains in the un- redeemed pari-mutuel tickets account after all awards have been made in subdivisions (1), (2), (3), and (4), subsection (b) of this section shall be expended by the commission in the following order of priority:

(A) Transfer annually Up to two hundred thousand dollars to the West Virginia racing commission commission's special account - West Virginia greyhound breeding development fund; and thereafter
(B) Transfer annually Up to two hundred thousand dollars into a separate account to be used for stakes races for West Virginia bred greyhounds at dog racetracks; and thereafter
(C) Transfer annually Up to two hundred thousand dollars to a trust maintained and administered by the organization which is recognized by the West Virginia racing commission, pursuant to a legislative rule proposed for promulgation by the commission and authorized by the Legislature, as the representative of the majority of the active jockeys in West Virginia, for the purpose of providing health and disability benefits to eligible active or disabled West Virginia jockeys and their dependents in accordance with eligibility criteria established by said organization. For purposes of this section in determining health benefits, an eligible active jockey is one who rides at least one hundred mounts per calendar year of which fifty-one must be in the state of West Virginia: . Provided, That a A jockey is not eligible for health benefits if he or she receives health benefits from any other state; and In any year where payments under subdivisions (1), (2) and (3) and (4) subsection (b) of this section eliminate any carry- forward of money to pay money under this subdivision (5), no claims are paid and all claims are extinguished. No unpaid claim from one year is carried forward to future years until funds become available.
(D) (6) After all payments to satisfy the requirements of (A), (B) and (C) subdivisions (1), (2), (3), (4), and (5), subsection (b) of this proviso section have been satisfied made, the commission shall have authority to transfer one hundred fifty thousand dollars left from all uncashed pari-mutuel tickets to the trust maintained and administered by the organization which is recognized by the West Virginia racing commission, pursuant to legislative rule proposed for promulgation by the commission and authorized by the Legislature as the representative of the majority of the active jockeys in West Virginia. In any year where payments under subdivisions (1), (2) and (3),(4) and (5), subsection (b) of this section eliminate any carry-forward of money to pay money under this subdivision (6), no money is paid. No unpaid recipient from one year is carried forward to future years as an account payable until funds become available.
(c) The commission shall submit to the legislative auditor a quarterly annual report and accounting of the income, expenditures and unobligated balance in the special account created by this section known as the West Virginia racing commission State Gaming Commission special account - unredeemed pari-mutuel tickets.
(d) Nothing contained in this article shall prohibit one person from qualifying for all or more than one of the aforesaid awards or for awards under section thirteen-b of this article.
(e) The cost of publication of the notice provided for in this section shall be paid from the funds in the hands of the state treasurer collected from the pari-mutuel pools' tax provided for in section ten of this article, when not otherwise provided in the budget; but no such costs shall be paid unless an itemized account thereof, under oath, be first filed with the state auditor special account of the commission created in section eight-a, article twenty-two, chapter twenty-nine of this code.
(f) The racing commission is authorized to promulgate emergency rules, prior to the first day of July September, two thousand four eight, to incorporate the revisions to this article enacted during the two thousand four eight regular legislative session.
§19-23-13b. West Virginia Thoroughbred Development Fund; distribution; restricted races; nonrestricted purse supplements; preference for West Virginia accredited thoroughbreds.

(a) The Racing Commission commission shall deposit moneys required to be withheld by an association or licensee in subsection (b), section nine of this article in a banking institution of its choice the state treasury in a nonappropriated special account to be known as "West Virginia Racing State Gaming Commission Special Account -- West Virginia Thoroughbred Development Fund": . Provided, That after the West Virginia Lottery Commission commission has divided The commission shall divide moneys between the West Virginia Thoroughbred Development Fund and the West Virginia Greyhound Breeding Development Fund pursuant to the provisions of sections ten and ten-b, article twenty-two-a, chapter twenty-nine of this code, . the Racing Commission The commission shall, beginning the first day of October, two thousand five, deposit the remaining moneys required to be withheld from an association or licensee designated to the Thoroughbred Development Fund under the provisions of subsection (b), section nine of this article, subdivision (3), subsection (e), section twelve-b of this article, subsection (b), section twelve-c of this article, paragraph (B), subdivision (3), subsection (b), section thirteen-c of this article and sections ten and ten-b, article twenty-two-a, chapter twenty-nine of this code into accounts for each thoroughbred racetrack licensee with a banking institution of its choice in the state treasury with a separate account for each association or licensee. Each separate account shall be a special account to be known as "West Virginia Racing State Gaming Commission Special Account - West Virginia Thoroughbred Development Fund" and shall name the licensee for which the special account has been established: . Provided, however, That the Racing Commission The commission shall deposit all moneys paid into the Thoroughbred Development Fund by a thoroughbred racetrack licensee that did not participate in the Thoroughbred Development Fund for at least four consecutive calendar years prior to the thirty-first day of December, one thousand nine hundred ninety-two from the eighth day of July, two thousand five until the effective date of the amendment to this section passed during the fourth extraordinary session of the seventy-seventh Legislature shall be paid into the purse fund of that thoroughbred racetrack licensee: Provided further, That the . The moneys paid into the Thoroughbred Development Fund by a thoroughbred racetrack licensee that did not participate in the Thoroughbred Development Fund for at least four consecutive calendar years prior to the thirty-first day of December, one thousand nine hundred ninety-two, shall be transferred into that licensee's purse fund until the first day of April, two thousand six. Notice of the amount, date and place of the deposits shall be given by the Racing Commission, in writing, to the State Treasurer. The purpose of the funds is to promote better breeding and racing of thoroughbred horses in the state through awards and purses for accredited breeders/raisers, sire owners and thoroughbred race horse owners: . And provided further, That five Five percent of the deposits required to be withheld by an association or licensee in subsection (b), section nine of this article shall be placed in a nonappropriated special revenue account hereby created in the State Treasury called the "Administration and Promotion Account".
(b) The Racing Commission commission is authorized to expend the moneys deposited from collections in the administration and promotion account at times and in amounts as the Commission determines to be necessary for purposes of administering and promoting the thoroughbred development program: Provided, That during any fiscal year in which the Commission anticipates spending any money from the account, the Commission shall submit to the executive department during the budget preparation period prior to the Legislature convening before that fiscal year for inclusion in the executive budget document and budget bill the recommended expenditures, as well as requests of appropriations for the purpose of administration and promotion of the program. The Commission shall make an annual report to the Legislature on the status of the administration and promotion account, including the previous year's expenditures and projected expenditures for the next year.
(c) The fund or funds and the account or accounts established in subsection (a) of this section shall operate on an annual basis.
(d) Funds in the Thoroughbred Development Fund or funds in the separate accounts for each association or licensee as provided in subsection (a) of this section shall be expended for awards and purses except as otherwise provided in this section. Annually, the first eight hundred thousand dollars shall be available for distribution for a minimum of fourteen accredited stakes races at a racetrack which has participated in the West Virginia Thoroughbred Development Fund for a period of more than four consecutive calendar years prior to the thirty-first day of December, one thousand nine hundred ninety-two. The weights for all accredited stakes races shall be weight for age. One of the stakes races shall be the West Virginia Futurity and the second shall be the Frank Gall Memorial Stakes. For the purpose of participating in the West Virginia Futurity only, all mares, starting with the breeding season beginning the first day of February through the thirty-first day of July, two thousand four, and each successive breeding season thereafter shall be bred back that year to an accredited West Virginia stallion only which is registered with the West Virginia Thoroughbred Breeders Association. The accredited stake races shall be chosen by the committee set forth in subsection (f) of this section.
(e) Awards and purses shall be distributed as follows:
(1) The breeders/raisers of accredited thoroughbred horses that earn a purse at a participating West Virginia meet shall receive a bonus award calculated at the end of the year as a percentage of the fund dedicated to the breeders/raisers, which shall be sixty percent of the fund available for distribution in any one year. The total amount available for the breeders'/raisers' awards shall be distributed according to the ratio of purses earned by an accredited race horse to the total amount earned in the participating races by all accredited race horses for that year as a percentage of the fund dedicated to the breeders/raisers. However, no breeder/raiser may receive from the fund dedicated to breeders'/raisers' awards an amount in excess of the earnings of the accredited horse at West Virginia meets. In addition, should a horse's breeder and raiser qualify for the same award on the same horse, they will each be awarded one half of the proceeds. The bonus referred to in this subdivision may only be paid on the first one hundred thousand dollars of any purse and not on any amounts in excess of the first one hundred thousand dollars.
(2) The owner of an accredited West Virginia sire of an accredited thoroughbred horse that earns a purse in any race at a participating West Virginia meet shall receive a bonus award calculated at the end of the year as a percentage of the fund dedicated to sire owners, which shall be fifteen percent of the fund available for distribution in any one year. The total amount available for the sire owners' awards shall be distributed according to the ratio of purses earned by the progeny of accredited West Virginia stallions in the participating races for a particular stallion to the total purses earned by the progeny of all accredited West Virginia stallions in the participating races. However, no sire owner may receive from the fund dedicated to sire owners an amount in excess of thirty-five percent of the accredited earnings for each sire. The bonus referred to in this subdivision shall only be paid on the first one hundred thousand dollars of any purse and not on any amounts in excess of the first one hundred thousand dollars.
(3) The owner of an accredited thoroughbred horse that earns a purse in any participating race at a West Virginia meet shall receive a restricted purse supplement award calculated at the end of the year, which shall be twenty-five percent of the fund available for distribution in any one year, based on the ratio of the earnings in the races of a particular race horse to the total amount earned by all accredited race horses in the participating races during that year as a percentage of the fund dedicated to purse supplements. However, the owners may not receive from the fund dedicated to purse supplements an amount in excess of thirty- five percent of the total accredited earnings for each accredited race horse. The bonus referred to in this subdivision shall only be paid on the first one hundred thousand dollars of any purse and not on any amounts in excess of the first one hundred thousand dollars.
(4) In no event may purses earned at a meet held at a track which did not make a contribution to the Thoroughbred Development Fund out of the daily pool on the day the meet was held qualify or count toward eligibility for an award under this subsection.
(5) Any balance in the breeders/raisers, sire owners and purse supplement funds after yearly distributions shall first be used to fund the races established in subsection (f) of this section. Any amount not so used shall revert into the general account of the Thoroughbred Development Fund for each racing association or licensee for distribution in the next year.
Distribution shall be made on the fifteenth day of each February for the preceding year's achievements.
(f)(1) Each pari-mutuel thoroughbred horse track shall provide at least one restricted race per racing day: Provided, That sufficient horses and funds are available. For purposes of this subsection, there are sufficient horses if there are at least seven single betting interests received for the race: Provided further, That, if sufficient horses and funds are available, any thoroughbred horse racetrack whose licensee participated in the Thoroughbred Development Fund for at least four consecutive calendar years prior to the thirty-first day of December one thousand nine hundred ninety-two, shall provide two restricted races per racing day, at least one of which may be split at the discretion of the racing secretary director. The restricted race required by this section must be included in the first nine races written in the condition book for that racing day.
(2) The restricted races established in this subsection shall be administered by a three-member committee at each track consisting of:
(A) The racing secretary director or his or her designee;
(B) A member appointed by the authorized representative of a majority of the owners and trainers at the thoroughbred track; and
(C) A member appointed by the West Virginia Thoroughbred Breeders Association.
(3) Restricted races shall be funded by each racing association from:
(A) Moneys placed in the general purse fund: Provided, That a thoroughbred horse racetrack which did not participate in the West Virginia Thoroughbred Development fund for a period of more than four consecutive years prior to the thirty-first day of December, one thousand nine hundred ninety-two, may fund restricted races in an amount not to exceed one million dollars per year.
(B) Moneys as provided in subdivision (5), subsection (e) of this section, which shall be placed in a nonappropriated special fund account in the state treasury called the "West Virginia Accredited Race Fund".
(4) The racing schedules, purse amounts and types of races are subject to the approval of the West Virginia Racing Commission commission.
(5) If less than seventy-five percent of the restricted races required by this subsection fail to receive enough entries to race, the Racing Commission commission shall, on a quarterly basis, dedicate funds in each fund back to the general purse fund of the racing association or licensee:. Provided, That no No moneys may be dedicated back to a general purse fund if the dedication would leave less than two hundred fifty thousand dollars in the fund.
(g) As used in this section, "West Virginia bred-foal" means a horse that was born in the State of West Virginia.
(h) To qualify for the West Virginia Accredited Race Fund, the breeder must qualify under one of the following:
(1) The breeder of the West Virginia bred-foal is a West Virginia resident;
(2) The breeder of the West Virginia bred-foal is not a West Virginia resident, but keeps his or her breeding stock in West Virginia year round; or
(3) The breeder of the West Virginia bred-foal is not a West Virginia resident and does not qualify under subdivision (2) of this subsection, but either the sire of the West Virginia bred- foal is a West Virginia stallion, or the mare is covered only by a West Virginia accredited stallion or stallions before December 31 of the calendar year following the birth of that West Virginia bred-foal.
(i) From the first day of July, two thousand one, West Virginia accredited thoroughbred horses have preference for entry in all accredited races at a thoroughbred race track at which the licensee participates in the West Virginia Thoroughbred Development Fund.
(j) Beginning the first day of July, two thousand six, any racing association licensed by the Racing Commission commission to conduct thoroughbred racing and permitting and conducting pari- mutuel wagering under the provisions of this article must have a West Virginia Thoroughbred Racing Breeders Program.
(k) The commission shall, during calendar year two thousand nine, conduct a study of the adequacy of funding provided for the Thoroughbred Development Fund at any thoroughbred racetrack which has not participated in the West Virginia Thoroughbred Development Fund for a period of more than four consecutive calendar years prior to the thirty-first day of December, one thousand nine hundred ninety-two, and shall report its findings and recommendations to the Joint Committee on Government and Finance on or before the first day of December, two thousand nine.
§19-23-16. Entry of order suspending or revoking license or
permit; service of order; contents; hearing; decision to be in writing.

(a) Whenever the racing commission shall deny an application for a license or a permit or shall suspend or revoke a license or a permit, it shall make and enter an order to that effect and serve a copy thereof on the applicant, licensee or permit holder, as the case may be, in any manner in which a summons may be served in a civil action or by certified mail, return receipt requested. Such order shall state the grounds for the action taken, and, in the case of an order of suspension or revocation, shall state the effective date of such suspension or revocation.
(b) Whenever a majority of the stewards at any horse or dog race meeting shall suspend or revoke a permit, such suspension or revocation shall be effective immediately. The stewards shall, as soon as thereafter practicable, make and enter an order to that effect and serve a copy thereof on the permit holder, in any manner in which a summons may be served in a civil action or by certified mail, return receipt requested. Such order shall state the grounds for the action taken.
(c) Any person adversely affected by any such order shall be entitled to a hearing thereon if, within twenty days after service of a copy thereof if served in any manner in which a summons may be served as aforesaid or within twenty days after receipt of a copy thereof if served by certified mail as aforesaid, such person files with the racing commission a written demand for such hearing. A demand for hearing shall operate automatically to stay or suspend the execution of any order suspending or revoking a license, but a demand for hearing shall not operate to stay or suspend the execution of any order suspending or revoking a permit. The racing commission may require the person demanding such hearing to give reasonable security for the costs thereof and if such person does not substantially prevail at such hearing such costs shall be assessed against such person and may be collected by an action at law or other proper remedy.
(d) Upon receipt of a written demand for such hearing, the racing commission shall set a time and place therefor not less than ten and not more than thirty days thereafter. Any scheduled hearing may be continued by the racing commission upon its own motion or for good cause shown by the person demanding the hearing.
(e) All of the pertinent provisions of article five, chapter twenty-nine-a of this code shall apply to and govern the hearing and the administrative procedures in connection with and following such hearing, with like effect as if the provisions of said article five were set forth in this subsection.
(f) Any such hearing shall be conducted by a quorum of the racing commission or by a hearing examiner appointed by the commission. For the purpose of conducting any such hearing, the director or any member of the racing commission shall have the power and authority to issue subpoenas and subpoenas duces tecum as provided for in section six of this article. Any such subpoenas and subpoenas duces tecum shall be issued and served within the time, for the fees and shall be enforced, as specified in section one, article five of said chapter twenty- nine-a, and all of the said section one provisions dealing with subpoenas and subpoenas duces tecum shall apply to subpoenas and subpoenas duces tecum issued for the purpose of a hearing hereunder.
(g) At any such hearing the person who demanded the same may represent such person's own interests or be represented by an attorney-at-law admitted to practice before any circuit court of this state. Upon request by the racing commission director, it he or she shall be represented at any such hearing by the attorney general or his assistants without additional compensation. The racing commission director, with the written approval of the attorney general, may employ special counsel to represent the racing commission state gaming agency at any such hearing.
(h) After any such hearing and consideration of all of the testimony, evidence and record in the case, or after receiving the proposed findings of fact and conclusions of law from a hearing examiner appointed by the commission, the racing commission shall render its decision in writing. The written decision of the racing commission shall be accompanied by findings of fact and conclusions of law as specified in section three, article five, chapter twenty-nine-a of this code, and a copy of such decision and accompanying findings and conclusions shall be served by certified mail, return receipt requested, upon the person demanding such hearing, and his or her attorney of record, if any.
(i) The decision of the racing commission shall be final unless reversed, vacated or modified upon judicial review thereof in accordance with the provisions of section seventeen of this article.
§19-23-28. Effect of article on existing rules and regulations,licenses and permits.

All rules and regulations promulgated by the racing commission and in effect on the effective date of this article section shall remain in full force and effect until superseded, or except as amended or repealed, in accordance with the provisions of this article.
Any license or permit issued by the racing commission under the former provisions of article twenty-three of this chapter, which has not expired and which has not been suspended or revoked prior to the effective date of this article section, shall be governed by the provisions of this article and shall remain valid until the expiration thereof, unless such license or permit is sooner suspended or revoked in accordance with the provisions of this article.
§19-23-30. Continuation of the racing commission.
Pursuant to the provisions of article ten, chapter four of this code, the Racing Commission shall continue to exist until the first day of July, two thousand five, unless sooner terminated, continued or reestablished by act of the Legislature.

CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.

ARTICLE 5A. STATE ATHLETIC COMMISSION.
§29-5A-1. Creation of commission; members; officers; seal and rules.

The State boxing commission, heretofore created, is hereby continued and renamed the state Athletic Commission. The commission shall consist of five persons appointed by the governor, by and with the consent of the Senate, no more than three of whom shall belong to the same political party and no two of whom shall be residents of the same county at the same time. The members shall serve without pay. The present members and terms of the members of the state boxing commission shall continue as the state athletic commission. At the expiration of the term of each member, his or her successor shall be appointed by the governor for a term of four years. In the event of a vacancy in said board, said vacancy shall likewise be filled by appointment by the governor and the governor shall likewise have the power to remove any commissioner at his or her pleasure. Any three members of the commission shall constitute a quorum for the exercise of the power or authority conferred upon it. The members of the commission shall at the first meeting after their appointment elect one of their number chairman of the commission, and another of their number secretary of the commission, shall adopt a seal for the commission, and shall make such rules for the administration of their office, not inconsistent herewith, as they may deem expedient; and they may hereafter amend or abrogate such rules. The concurrence of at least three commissioners shall be necessary to render a choice or decision of the commission.is hereby abolished effective the first day of July, two thousand eight. The powers and duties of the State Athletic Commission shall on and after that date be exercised by the gaming commission created by section 4, article 22, of this chapter of the code, and as delegated by the commission to the Director of the State Gaming Agency.
§29-5A-2. Powers and duties of secretary; penalty for false swearing, etc.; biennial reports of commission.

The office of the commission may be changed at pleasure by the said commission. The commission may designate as its official headquarters the residence or place of business of any one of its members. It shall be the duty of the secretary to keep a full and true record of all proceedings of said commission, to preserve all its books, documents and papers, to prepare for service such notices and other papers as may be required of him by the commission, and to perform such other duties as the commission may prescribe; and he may at the direction of the commission issue subpoenas for the attendance of witnesses before the commission with the same effect as if they were issued in an action in any circuit court of the state, and may administer oaths in all matters pertaining to the duties of his office or connected with the administration of the affairs of the commission. The subpoenas shall be on forms prescribed by the commission and served by the sheriff's department of the county in which the individual being subpoenaed resides. Such subpoenas shall be signed by at least two members. Disobedience of such subpoena and false swearing before such secretary shall be attended by the same consequences and be subject to the same penalties as if such disobedience or false swearing occurred in an action in any circuit court of the state. The commission shall make to the Legislature biennial reports of their proceedings for the two years ending with the last day of the preceding December, and may submit with such report, such recommendations pertaining to its affairs, as to it shall seem advisable.
§29-5A-3. Commission to have sole control of boxing, etc., matches; licenses; municipality not to tax boxing, etc., club.

(a) The commission has sole direction, management and control of the jurisdiction over all amateur, professional and semiprofessional boxing, sparring matches and exhibitions, or any form thereof, to be conducted, held or given within the state by any club, individual, corporation or association. As used in this article, the term "boxing" includes any fighting event that includes or permits the striking of an opponent with a closed fist, even if wrestling moves, elements of martial arts, or striking an opponent with the feet are also permitted. No boxing, sparring or exhibition may be conducted, held or given within the state except pursuant to the commission's authority and held in accordance with this article. The commission may, in its discretion, issue and, at its pleasure, revoke the license to conduct, hold or give boxing or sparring matches or exhibitions to any club, corporation, association or individual. Every license is subject to rules the commission may prescribe. Every application for a license shall be on a blank form provided by the commission. No promoter's license may be granted to any club, corporation, association or individual, unless the signer of the application is a bona fide resident of the state of West Virginia. Upon application of the promoter's license, the promoter shall pay a state license fee of one hundred twenty-five dollars for one year. The fee shall be in the form of a certified check or money order and shall be issued to the treasurer of the state of West Virginia paid to the order of the commission to be deposited in the general fund. If the license is not granted, the treasurer director shall refund the full amount. Nonprofit chartered and charitable organizations are exempt from this license fee for all amateur events. No municipal corporation may impose any license tax on boxing, sparring or exhibition clubs, notwithstanding the provisions of any section of the code respecting municipal taxes and licenses. The granting of a license to a club by the commission, or the holding of a license by a club, individual, corporation or association, does not prevent the commission from canceling or revoking the license to conduct an event, as provided in this section.
(b) In exercising its jurisdiction over professional, semiprofessional and amateur boxing, sparring matches and exhibitions, the commission shall follow the current United States boxing authority rules and requirements to enable the proper sanctioning of all participants, referees, judges and matches or exhibitions conducted under the rules described in subdivision (1), subsection (c), section twenty-four of this article and shall cooperate fully with the boxing authority in order that the sanctioning be extended to state boxers. For full contact boxing events and other boxing events that follow nontraditional rules, the commission may impose any limitations or restrictions reasonably necessary to guarantee the safety of the participants and the fair and honest conducting of the matches or exhibitions and may refuse to license any event that poses an unreasonable degree of risk to the participants.
§29-5A-5. Expense of Commission Definitions.

On or before December thirty-one of each year, the secretary of the commission shall present to the governor projected expenses for the following year. Such projections shall include all expenses of the commission and its official headquarters. Necessary expenses incurred by the commission shall be submitted on a standard expense form to the treasurer of the state of West Virginia to be paid from the general fund. Such expenses shall not exceed five thousand five hundred dollars per year. The terms "Commission," "Athletic Commission" or "State Athletic Commission," as used in this article, shall, after the thirtieth day of June, two thousand eight, mean the State Gaming Commission created by article twenty-two of this chapter.
§29-5A-14. Suspension, revocation, etc., of license.
The commission shall have the additional authority and power to suspend, revoke or place on probation the license of any licensee licensed under this chapter, who in the discretion of the commission:
(a) Is guilty of failure to obey any lawful order of the commission, the secretary or any inspector thereof;
(b) Is guilty of gross immorality;
(c) Is unfit or incompetent by reason of negligence;
(d) Is guilty of violating any provision of this chapter or rules and regulations of the commission;
(e) Has committed fraud or deceit in securing a license for himself or another;
(f) Has been convicted of a felony or misdemeanor involving moral turpitude in any jurisdiction within one year preceding the suspension or revocation and such conviction not previously reported to the commission by said licensee;
(g) Is an habitual drunkard or addicted to the use of narcotics;
(h) Is or has become mentally incompetent;
(i) Is or has been guilty of unprofessional or unethical conduct, or such conduct as to require a suspension or revocation of license in the interest of the public;
(j) Has failed to furnish the proper party a copy of any contract or statement required by this chapter or the rules and regulations promulgated hereunder, or has breached such a contract;
(k) Has loaned or permitted another person to use his license, or has borrowed or used the license of another;
(l) Has failed to maintain in force the bond required by this chapter;
(m) Has by act or omission conducted himself in a manner which would tend to be detrimental to the best interests of boxing generally, or to the public interest and general welfare;
(n) Has been disciplined in any manner by the boxing Gaming Commission or similar agency or body of any jurisdiction;
(o) Has failed to pay a fine or forfeiture imposed by this chapter;
(p) Has, either within or without this state, by any act, threat, statement or otherwise, restrained, hindered, interfered with or prevented another promoter, club, association or booking agent, or has attempted, either within or without this state, in any such manner to restrain, hinder, interfere with or prevent another promoter, club, association or booking agent from presenting any boxing match or exhibition within or without the state of West Virginia;
(q) Has, either within or without this state, engaged, directly or indirectly, in restraints or monopolies or taken any action tending to create or establish restraints or monopolies or conspired with others to restrain any person or persons from participating or competing in any boxing match or exhibition for any promoter, club, association or booking agent.
§29-5A-24. Rules and regulations governing contestants and matches.

(a) The commission shall promulgate its rules in compliance with the provisions of article three of chapter twenty-nine-a of this code.
(b) The commission shall promulgate such rules as it determines to be necessary to regulate professional and semiprofessional boxers, and professional and semiprofessional boxing matches and exhibitions. For full contact boxing and other boxing events that follow nontraditional rules, rules guaranteeing the safety of the participants and the fair and honest conducting of the matches or exhibitions are authorized.
(c) The commission shall promulgate separate rules for amateur boxers and amateur boxing, sparring matches and exhibitions as follows:
(1) Rules which comply with the requirements of the rules of the current United States amateur boxing authority to the extent that any boxer complying with them will be eligible to participate in any state, national or international boxing match sanctioned by the current United States amateur boxing authority or the international amateur boxing association.
(2) Rules which may differ from the rules of the current United States amateur boxing authority but which adequately guarantee the safety of the participants and the fair and honest conducting of the matches or exhibitions. As a part of these rules, the commission shall include a requirement that all boxers participating in matches or exhibitions conducted under these rules be informed prior to such participation that such participation will disqualify them from participating in state, national or international matches and exhibitions sanctioned by the current United States amateur boxing authority or the international amateur boxing association.
(d) All rules promulgated by the State Athletic Commission and in effect on the thirtieth day of June, two thousand eight, shall remain in full force and effect until suspended or except as amended or repealed, in accordance with the provisions of this article.
ARTICLE 22. STATE LOTTERY GAMING ACT.
§29-22-1. Short title.
This article shall be known and may be cited as the "State Lottery Gaming Act."
§29-22-2. Legislative findings and intent.
The Legislature finds and declares that the purpose of this article is to established and implement a state-operated lottery under administer and regulate all legal gaming activities including, but not limited to, pari-mutuel racing activities under provisions of article twenty-three, chapter nineteen of this code, state-owned lotteries under this article, regulation of racetrack video article twenty-two-a of this chapter, regulation of limited video lottery games under article twenty-two-b of this chapter, regulation of West Virginia lottery racetrack table games under article twenty-two-c of this chapter, regulation of one limited gaming facility under article twenty-five, chapter twenty-nine of this chapter, and charitable gaming under articles twenty, twenty- one and twenty-three, chapter forty-seven of this code, under the supervision of the state lottery gaming commission and the director of the state lottery office gaming agency who shall be appointed by the governor and hold broad authority to administer and regulate the system legal gaming in a manner which will provide the state with a highly efficient operation.
The Legislature also finds and declares that the purpose of this article is to regulate the sport of boxing under the supervision of the State Gaming Commission and the Director of the State Gaming Agency
§29-22-3. Definitions.
(a) "State lottery gaming commission" or "commission" means the state lottery gaming commission created by this article.
(b) "Director" means the individual appointed by the governor to provide management and administration necessary to direct the state lottery office State Gaming Agency.
(c) "Lottery" means the public gaming systems or games established and operated by the state lottery office gaming agency.
(d) "Lottery tickets" or "tickets" means tickets or other tangible evidence of participation used in lottery games or gaming systems.
(e) "Agency" means the State Gaming Agency created in section six of this article.
§29-22-4. State Gaming Commission created; composition; qualifications; appointment; terms of office; chairman's removal; vacancies; compensation and expenses; quorum, oath and bond.

(a) There is hereby created a state lottery commission State Gaming Commission which shall consist of seven members, all residents and citizens of the state, one who shall be a lawyer, one who shall be a certified public accountant, one who shall be a computer expert, one who shall have not less than five years experience in law enforcement, one who shall have not less than five years experience in agriculture or veterinary medicine, and one who shall be qualified by experience and training in the field of marketing. The two remaining members member shall be representative of the public at large. The commission shall carry on a continuous study and investigation of the lottery gambling and boxing activities throughout the state and advise and assist the director of the state lottery. The commission members shall be appointed by the governor, by and with the advice and consent of the Senate, no later than the first day of July, one thousand nine hundred eighty-five. The terms of members first appointed expire as designated by the governor at the time of appointment: One at the end of one year; two at the end of two years; one at the end of three years; two at the end of four years; and one at the end of five years. Upon the reenactment of this article as the State Gaming Act, the existing members of the lottery commission then serving shall be reappointed for the remainder of their respective terms, and one of the two at-large members will become the member whose background must be in agriculture or veterinary medicine. Upon the effective date of this section, As vacancies occur, appointments to fill vacancies shall be made so that at least two members are appointed from each congressional district existing as of the first day of January, one two thousand eight. nine hundred ninety-three No more than four members of such commission shall belong to the same political party. Members serve overlapping terms of five years and are eligible for successive appointments to the commission. On the first day of July of each year, the commission shall select a chairman from its membership. The governor Governor may remove any commission member for cause, notwithstanding the provisions of section four, article six, chapter six of this code. Vacancies shall be filled in the same manner as the original appointment but only for the remainder of the term. No person convicted of a felony or crime involving moral turpitude shall be eligible for appointment nor appointed as a commissioner.
(b) The board agency shall pay each member the same compensation as is paid to members of the Legislature for their interim duties as recommended by the citizens legislative compensation commission and authorized by law for each day or portion thereof engaged in the discharge of official duties and shall reimburse each member for actual and necessary expenses incurred in the discharge of official duties: Provided, That the per mile rate to be reimbursed shall be the same rate as authorized for members of the Legislature. All such payments shall be made from the state lottery fund nonappropriated special account created in section eight-a of this article.
(c) At least one meeting per month shall be held by the commission. Additional meetings may be held at the call of the chairman, director or majority of the commission members.
(d) A majority of the appointed members constitutes a quorum for the transaction of business, and all actions require a majority vote of the members present.
(e) Before entering upon the discharge of the duties as commissioner, each commissioner shall take and subscribe to the oath of office prescribed in section five, article IV of the constitution Consititution of West Virginia and shall enter into a bond in the penal sum of one hundred thousand dollars with a corporate surety authorized to engage in business in this state, conditioned upon the faithful discharge and performance of the duties of the office. The executed oath and bond shall be filed in the office of the secretary of state Secretary of State.
§29-22-5. State lottery commission Gaming Commission; powers and duties with respect to lotteries; cooperation of other agencies; jurisdiction over horse and dog racing meetings.

(a) The commission shall have the authority to:
(1) Promulgate rules in accordance with chapter twenty-nine-a of this code: Provided, That those rules promulgated by the commission that are necessary to begin the lottery games selected shall be exempted from the provisions of chapter twenty-nine-a of this code in order that the selected games may commence as soon as possible;
(2) Establish rules for conducting lottery games, a manner of selecting the winning tickets and manner of payment of prizes to the holders of winning tickets;
(3) Select the type and number of public gaming systems or games, to be played in accordance with the provisions of this article;
(4) Contract, if deemed desirable, with the educational broadcasting authority to provide services through its microwave interconnection system to make available to public broadcasting stations servicing this state, and, at no charge, for rebroadcast to commercial broadcasting stations within this state, any public gaming system or games drawing;
(5) Enter into interstate and international lottery agreements with other states in foreign countries or any combination of one or more state and one or more foreign countries;
(6) Adopt an official seal;
(7) Maintain a principal office, and, if necessary, regional suboffices at locations properly designated or provided;
(8) Prescribe a schedule of fees and charges;
(9) Sue and be sued;
(10) Lease, rent, acquire, purchase, own, hold, construct, equip, maintain, operate, sell, encumber and assign rights of any property, real or personal, consistent with the objectives of the commission as set forth in this article;
(11) Designate one of the deputy directors to serve as acting director during the absence of the director;
(12) Hold hearings on any matter of concern to the commission relating to the lottery, subpoena witnesses, administer oaths, take testimony, require the production of evidence and documentary evidence and designate hearing examiners and employees to so act; and
(13) To make and enter into all agreements and do all acts necessary or incidental to the performance of its duties and the exercise of its powers under this article.
(b) Departments, boards, commissions or other agencies of this state shall provide assistance to the state lottery office gaming agency upon the request of the director.
(c) Upon the request of the deputy director for the security and licensing division in conjunction with the director, the attorney general, department of public safety the West Virginia state police and all other law-enforcement agencies shall furnish to the director and the deputy director such information as may tend to assure the security, honesty, fairness and integrity in the operation and administration of the lottery as they may have in their possession, including, but not limited to, manual or computerized information and data. The director is to designate such employees of the security and licensing division as may be necessary to act as enforcement agents. Such agents are authorized to investigate complaints made to the commission or the state lottery office agency concerning possible violation of the provisions of this article and determine whether to recommend criminal prosecution. If it is determined that action is necessary, an agent, after approval of the director, is to make such recommendation to the prosecuting attorney in the county wherein the violation occurred or to any appropriate law- enforcement agency.
(d) As stated in article twenty-three, chapter nineteen of this code, the commission and the director shall have full jurisdiction over and shall supervise all horse race meetings, all dog race meetings and all persons involved in the holding or conducting of horse or dog race meetings, and, in this regard, it shall have plenary power and authority:
(1) To investigate applicants and determine the eligibility of the applicants for a license or permit or construction permit under the provisions of article twenty-three, chapter nineteen of this code;
(2) To fix, from time to time, the annual fee to be paid to the commission for any permit required under the provisions of section two of article twenty-three, chapter nineteen of this code;
(3) To promulgate procedural, interpretive, and legislative rules clarifying, explaining, implementing and making effective the provisions of article twenty-three, chapter nineteen of this code and the powers and authority conferred and the duties imposed upon the commission under the provisions of said article twenty- three, including, but not limited to, reasonable rules under which all horse races, dog races, horse race meetings and dog race meetings shall be held and conducted, which rules shall be promulgated in accordance with the provisions of article three, chapter twenty-nine-a of this code;
(4) To register colors and assumed names and to fix, from time to time, the annual fee to be paid to the commission under article twenty-three of said chapter nineteen for any such registration;
(5) To fix and regulate the minimum purse to be offered during any horse or dog race meeting;
(6) To fix a minimum and a maximum number of horse races or dog races to be held on any respective racing day;
(7) To enter the office, horse racetrack, dog racetrack, kennel, facilities and other places of business of any licensee to determine whether the provisions of article twenty-three of said chapter nineteen and its reasonable rules are being complied with, and for this purpose, the commission, its director and representatives and employees of the gaming agency may visit, investigate and have free access to any such office, horse racetrack, dog racetrack, kennel, facilities and other places of business;
(8) To investigate alleged violations of the provisions of this article twenty-three, chapter nineteen of this code, its reasonable rules, orders and final decisions and to take appropriate disciplinary action against any licensee or permit holder or construction permit holder for the violation thereof or institute appropriate legal action for the enforcement thereof or take such disciplinary action and institute such legal action;
(9) By reasonable rules, to authorize stewards, starters and other racing officials to impose reasonable fines or other sanctions upon any person connected with or involved in any horse or dog racing or any horse or dog race meeting; and to authorize stewards to rule off the grounds of any horse or dog racetrack any tout, bookmaker or other undesirable individual deemed inimical to the best interests of horse and dog racing or the pari-mutuel system of wagering in connection therewith;
(10) To require at any time the removal of any racing official or racing employee of any licensee, for the violation of any provision of this article, any reasonable rule of the commission or for any fraudulent practice;
(11) To acquire, establish, maintain and operate, or to provide by contract for the maintenance and operation of, a testing laboratory and related facilities, for the purpose of conducting saliva, urine and other tests on the horse or dog or horses or dogs run or to be run in any horse or dog race meeting, and to purchase or lease all equipment and supplies deemed necessary or desirable in connection with the acquisition, establishment, maintenance and operation of any such testing laboratory and related facilities and all such tests;
(12) To hold up, in any disputed horse or dog race, the payment of any purse, pending a final determination of the results thereof;
(13) To require each licensee under article twenty-three of said chapter nineteen to file an annual balance sheet and profit and loss statement pertaining to the licensee's horse or dog racing activities in this state, together with a list of each licensee's stockholders or other persons having any beneficial interest in the horse or dog racing activities of the licensee;
(14) To issue subpoenas for the attendance of witnesses and subpoenas
duces tecum for the production of any books, records and other pertinent documents, and to administer oaths and affirmations to such witnesses, whenever, in the judgment of the commission, it is necessary to do so for the effective discharge of its duties under the provisions of this article and article twenty-three of said chapter nineteen;
(15) To keep accurate and complete records of its proceedings and to certify the same as may be appropriate;
(16) To take such other action as may be reasonable or appropriate to effectuate the provisions of article twenty-three of said chapter nineteen and this article as it applies to said article twenty-three and its reasonable rules;
(17) To provide breeders' awards, purse supplements and moneys for capital improvements at racetracks in compliance with section thirteen-b, article twenty-three of said chapter nineteen; and
(18) The commission may, upon request of a party, mediate on site, a dispute existing between the race track licensees' located in this state and representatives of a majority of the horse owners and trainers licensed at the track, which threaten to disrupt any scheduled racing event or events. The commission may, upon the request of a party, mediate on site, a dispute existing between racetrack licensees and representatives of pari-mutuel clerks which threaten to disrupt any scheduled racing event or events. When a request for mediation is made, the commission may designate a person to act as mediator in each such dispute that arises. Each opposing party involved in any dispute shall negotiate in good faith with the goal of reaching a fair and mutual resolution. The mediator may issue recommendations designed to assist each side toward reaching a fair compromise:
Provided, That no owner or operator of any horse owner or trainer or any pari-mutuel clerk licensed at the track may be required to abide by any recommendation made by any mediator acting pursuant to this subsection.
(19) The commission shall not interfere in the internal business or internal affairs of any licensee.
(e) As stated in articles twenty, twenty-one and twenty- three, chapter forty-seven of this code, the commission and the director shall have full jurisdiction over and shall supervise charitable bingo gaming and charitable raffle gaming. (1) Investigators employed by the commission, when designated by the director, shall have all the lawful powers delegated to members of the West Virginia state police, except the power to carry firearms and shall have the authority to enforce the provisions of this article, article twenty-three, chapter nineteen, articles twenty-two-a, twenty-two-b, twenty-two-c and twenty-five of this chapter, and articles twenty, twenty-one and twenty-three, chapter forty-seven of this code, and the criminal provisions of any other article of this code to which this article applies, in any county or municipality of this state. The director shall establish such additional standards as he or she considers applicable or necessary. Any employee shall, before entering upon the discharge of his or her duties, execute a bond with security in the sum of three thousand five hundred dollars, payable to the state of West Virginia, conditioned for the faithful performance of the employee's duties and the bond shall be approved as to form by the attorney general and shall be filed with the secretary of state for preservation in that office. The West Virginia state police, any county sheriff or deputy sheriff and any municipal police officer upon request by the director is hereby authorized to assist the director in enforcing the provisions of this article, article twenty-three, chapter nineteen, articles twenty-two-a, twenty-two-b, twenty-two-c and twenty-five of this chapter, and articles twenty, twenty-one and twenty-three, chapter forty-seven of this code, and any criminal penalty provision of any article of this code to which this article applies.
(2) Notwithstanding the provisions of article three, chapter seventeen-a of this code, upon application by the director and payment of fees, the commissioner of motor vehicles shall issue a maximum of six Class A license plates to be used on state owned or leased vehicles assigned to investigators employed by the commission.

(f) As stated in article five-a of this chapter, the commission and the director shall have full jurisdiction over and shall supervise the sport of boxing.
§29-22-6. Director; appointment; qualifications; oath and bond; salary.

(a) There is hereby created the position of the lottery Director of the State Gaming Agency whose duties include the management and administration of the state lottery office gaming agency. The director shall be qualified by training and experience to direct the operations and regulatory oversight of the lottery agency, and shall be appointed within ninety days of the effective date of this article by the governor and shall serve at the will and pleasure of the governor. No person shall be appointed as director who has been convicted of a felony or crime involving moral turpitude. On the effective date of the reenactment of this section in the year two thousand eight, the person appointed to be the Director of the State Lottery Office shall continue in office as the Director of the State Gaming Agency until a successor is appointed and qualified.
(b) The director serves on a full-time basis and may not be engaged in any other profession or occupation.
(c) The director:
(1) Shall have a good reputation, particularly as a person of honesty and integrity, and shall favorably pass a thorough background investigation prior to appointment;
(2) The director shall not hold any other political office in the government of the state either by election or appointment while serving as director;
(3) The director shall be a citizen of the United States and must become a resident of the state within ninety days of appointment.
(4) The director shall receive an annual salary as provided for by the governor Governor; and
(5) The director and his or her executive secretary are ineligible for civil service coverage as provided in section four, article six, chapter twenty-nine of this code.
(d) Before entering upon the discharge of the duties as director, the director shall take and subscribe to the oath of office prescribed in section 5, article IV of the constitution Constitution of West Virginia and shall enter into a bond in the penal sum of one hundred thousand dollars with a corporate surety authorized to engage in business in this state, conditioned upon the faithful discharge and performance of the duties of the office. The executed oath and bond shall be filed in the office of the secretary of state.
§29-22-7. Divisions of the state gaming agency.
There shall be established within the state lottery office State Gaming Agency a security and licensing racing division; a personnel, data processing, accounting and administration and a marketing, education and information charitable gaming division, a boxing division and such other divisions as the commission from time to time may authorize. Each division shall be under the supervision of a deputy director who shall administer and coordinate the operation of authorized activities in the respective division. Each deputy director shall have had three years management experience in areas pertinent to his prospective responsibilities and an additional three years of experience in the same field.
§29-22-8. Director; powers and duties; deputy directors; hiring of staff; civil service coverage.

(a) The director shall have the authority to:
(1) Appoint, with the approval of the commission, a deputy director for each of the divisions established in this article and by the commission. The deputy directors of the divisions specifically named in section seven of this article shall serve at the will and pleasure of the director at an annual salary established by the director and approved by the commission.
Deputy directors of the divisions specifically named in section seven of this article shall not be eligible for civil service coverage as provided in section four, article six, chapter twenty-nine of this code;
(2) The director shall hire pursuant to the approval of the commission, such professional, clerical, technical and administrative personnel as may be necessary to carry out the provisions of this article as well as article twenty three, chapter nineteen of this code, articles five-a, twenty-two-a, twenty two-b, twenty-two-c and twenty five of this chapter, and articles twenty, twenty-one and twenty-three, chapter forty-seven of this code. No person shall be employed by the lottery agency who has been convicted of a felony or other crime involving moral turpitude. Each person employed by the commission agency shall execute an authorization to allow an investigation of that person's background;
(3) Designate the number and types of locations at which lottery tickets may be sold or authorized games may be played.
(b) Effective the first day of July, one thousand nine hundred eighty-six, All employees of the commission, except as otherwise provided herein in this article, in section two-b, article nine, chapter eleven of this code, in section five, article twenty-three, chapter nineteen of this code and in articles twenty, twenty-one and twenty-three, chapter forty-seven of this code, shall be in the classified service under the provisions of article six, chapter twenty-nine of this code.
(c) The director shall, pursuant to the approval of the commission, prepare and submit the annual proposed appropriations for the commission to the governor.
§29-22-8a. Special account for administration of the State Gaming Agency.

(a) There is hereby created in the state treasury a nonappropriated special account to be named the "State Gaming Agency - Administrative Account." The Director shall transfer administrative allowances from the following sources into the account:
(1) The administrative allowance in subsection (c), section two-b, article nine, chapter eleven of this code;
(2) The administrative allowance in section eleven, article twenty-three, chapter nineteen of this code;
(3)The administrative allowance in subsection (d), section eighteen, article twenty-two, chapter twenty-nine of this code;
(4) The administrative allowance in subsection (b), section ten, article twenty-two-a, chapter twenty-nine of this code;
(5) The administrative allowance in subdivision (1), subsection (a), section fourteen hundred eight, article twenty- two-b, chapter twenty-nine of this code;
(6) The administrative allowance in subsection (d), section twenty-seven, article twenty-two-c, chapter twenty-nine of this code; and
(7)The administrative allowance in subsection (b), section twenty-two, article twenty-five, chapter twenty-nine of this code.
(b) Not withstanding any requirement or limitation within any of the sections of this code stated in subdivisions one through seven, subdivision (a) of this section, the director shall expend money from collections from the account created by subsection (a) of this section for the expenses of the State Gaming Agency.
(c) At the close of each fiscal year, any unencumbered and undesignated balance in the account shall be returned as surplus to the various funds from which the account received transfers.

§29-22-19. Post audit of accounts and transactions of office.

Before the first day of July, two thousand one and at least every two fiscal years thereafter, the legislative auditor shall conduct a post audit of all accounts and transactions of the state lottery office State Gaming Agency. The cost of the audit shall be paid out of the state lottery gaming fund moneys designated for payment of operating expenses. The commission shall have an annual audit performed by an independent certified public accountant, and the audits may be accepted by the legislative auditor in lieu of performance of its post audit.
§29-22-26. Continuation of state lottery commission.
After having conducted a performance audit through its joint committee on government operations, pursuant to section nine [§4-10- 9], article ten, chapter four of this code, the Legislature hereby finds and declares that the state lottery commission should be continued and reestablished. Accordingly, notwithstanding the provisions of section four [§4-10-4], article ten, chapter four of this code, the state lottery commission shall continue to exist until the first day of July, two thousand six.
ARTICLE 22A. RACETRACK VIDEO LOTTERY.
§29-22A-3a. Additional definitions.
(a) The terms "commission," "state lottery commission," and "West Virginia lottery commission" as used in this article shall, after the thirtieth day of June, two thousand eight, mean the State Gaming Commission created by article twenty-two of this chapter.
(b) The term "director" as used in this article shall, after the thirtieth day of June, two thousand eight, mean the individual appointed by the governor to provide management and administration necessary to direct the State Gaming Agency.
(c) The term "lottery office" as used in this article shall, after the thirtieth day of June, two thousand eight, mean the State Gaming Agency.
(d) The terms "racing commission" and "West Virginia Racing Commission" as used in this article shall, after the thirtieth day of June, two thousand eight, mean the State Gaming Commission.

§29-22A-10. Accounting and reporting; commission to provide communications protocol data; distribution of net terminal income; remittance through electronic transfer of funds; establishment of accounts and nonpayment penalties; commission control of accounting for net terminal income; settlement of accounts; manual reporting and payment may be required; request for reports; examination of accounts and records.
(a) The commission shall provide to manufacturers, or applicants applying for a manufacturer's permit, the protocol documentation data necessary to enable the respective manufacturer's video lottery terminals to communicate with the commission's central computer for transmitting auditing program information and for activation and disabling of video lottery terminals.
(b) The gross terminal income of a licensed racetrack shall be remitted to the commission through the electronic transfer of funds. Licensed racetracks shall furnish to the commission all information and bank authorizations required to facilitate the timely transfer of moneys to the commission. Licensed racetracks must provide the commission thirty days' advance notice of any proposed account changes in order to assure the uninterrupted electronic transfer of funds. From the gross terminal income remitted by the licensee to the commission, the commission shall deduct an amount sufficient to reimburse the commission for its actual costs and expenses incurred in administering racetrack video lottery at the licensed racetrack, and the resulting amount after the deduction is the net terminal income. The amount deducted for administrative costs and expenses of the commission may not exceed four percent of gross terminal income: Provided, That any amounts deducted by the commission for its actual costs and expenses that exceeds its actual costs and expenses shall be deposited into the state lottery fund. For the fiscal years ending the thirtieth day of June, two thousand six, two thousand seven, two thousand eight, two thousand nine, two thousand ten and two thousand eleven, the term "actual costs and expenses" shall include transfers of no more than twenty million dollars in any year to the Revenue Center Construction Fund created by subsection (l), section eighteen, article twenty-two of this chapter for the purpose of constructing a state office building. For all fiscal years beginning on or after the first day of July, two thousand one, the commission shall not receive an amount of gross terminal income in excess of the amount of gross terminal income received during the fiscal year ending on the thirtieth day of June, two thousand one, but four percent of any amount of gross terminal income received in excess of the amount of gross terminal income received during the fiscal year ending on the thirtieth day of June, two thousand one, shall be deposited into the fund established in section eighteen-a, article twenty-two of this chapter.
(c) Net terminal income shall be divided as set out in this subsection. For all fiscal years beginning on or after the first day of July, two thousand one, any amount of net terminal income received in excess of the amount of net terminal income received during the fiscal year ending on the thirtieth day of June, two thousand one, shall be divided as set out in section ten-b of this article. The licensed racetrack's share is in lieu of all lottery agent commissions and is considered to cover all costs and expenses required to be expended by the licensed racetrack in connection with video lottery operations. The division shall be made as follows:
(1) The commission shall receive thirty percent of net terminal income, which shall be paid into the state lottery fund as provided in section ten-a of this article;
(2) Until the first day of July, two thousand five, fourteen percent of net terminal income at a licensed racetrack shall be deposited in the special fund established by the licensee, and used for payment of regular purses in addition to other amounts provided for in article twenty-three, chapter nineteen of this code, on and after the first day of July, two thousand five, the rate shall be seven percent of net terminal income;
(3) The county where the video lottery terminals are located shall receive two percent of the net terminal income: Provided, That:
(A) Beginning the first day of July, one thousand nine hundred ninety-nine, and thereafter, any amount in excess of the two percent received during the fiscal year one thousand nine hundred ninety-nine by a county in which a racetrack is located that has participated in the West Virginia thoroughbred development fund since on or before the first day of January, one thousand nine hundred ninety-nine shall be divided as follows:
(i) The county shall receive fifty percent of the excess amount; and
(ii) The municipalities of the county shall receive fifty percent of the excess amount, said fifty percent to be divided among the municipalities on a per capita basis as determined by the most recent decennial United States census of population; and
(B) Beginning the first day of July, one thousand nine hundred ninety-nine, and thereafter, any amount in excess of the two percent received during the fiscal year one thousand nine hundred ninety- nine by a county in which a racetrack other than a racetrack described in paragraph (A) of this proviso is located and where the racetrack has been located in a municipality within the county since on or before the first day of January, one thousand nine hundred ninety-nine shall be divided, if applicable, as follows:
(i) The county shall receive fifty percent of the excess amount; and
(ii) The municipality shall receive fifty percent of the excess amount; and
(C) This proviso shall not affect the amount to be received under this subdivision by any other county other than a county described in paragraph (A) or (B) of this proviso;
(4) One percent of net terminal income shall be paid for and on behalf of all employees of the licensed racing association by making a deposit into a special fund to be established by the racing commission to be used for payment into the pension plan for all employees of the licensed racing association;
(5) The West Virginia thoroughbred development fund created under section thirteen-b, article twenty-three, chapter nineteen of this code and the West Virginia greyhound breeding development fund created under section ten of said article shall receive an equal share of a total of not less than one and one-half percent of the net terminal income;
(6) The West Virginia racing commission shall receive deposit one percent of the net terminal income which shall be deposited and
used as provided in section thirteen-c, article twenty-three, chapter nineteen of this code.
(7) A licensee shall receive forty-six and one-half percent of net terminal income.
(8)(A) The tourism promotion fund established in section twelve, article two, chapter five-b of this code shall receive three percent of the net terminal income: Provided, That for the fiscal year beginning the first day of July, two thousand three, the tourism commission shall transfer from the tourism promotion fund five million dollars of the three percent of the net terminal income described in this section and section ten-b of this article into the fund administered by the West Virginia economic development authority pursuant to section seven, article fifteen, chapter thirty-one of this code, five million dollars into the capitol renovation and improvement fund administered by the department of administration pursuant to section six, article four, chapter five-a of this code and five million dollars into the tax reduction and federal funding increased compliance fund; and
(B) Notwithstanding any provision of paragraph (A) of this subdivision to the contrary, for each fiscal year beginning after the thirtieth day of June, two thousand four, this three percent of net terminal income and the three percent of net terminal income described in paragraph (B), subdivision (8), subsection (a), section ten-b of this article shall be distributed as provided in this paragraph as follows:
(i) 1.375 percent of the total amount of net terminal income described in this section and in section ten-b of this article shall be deposited into the tourism promotion fund created under section twelve, article two, chapter five-b of this code;
(ii) 0.375 percent of the total amount of net terminal income described in this section and in section ten-b of this article shall be deposited into the development office promotion fund created under section three-b, article two, chapter five-b of this code;
(iii) 0.5 percent of the total amount of net terminal income described in this section and in section ten-b of this article shall be deposited into the research challenge fund created under section ten, article one-b, chapter eighteen-b of this code;
(iv) 0.6875 percent of the total amount of net terminal income described in this section and in section ten-b of this article shall be deposited into the capitol renovation and improvement fund administered by the department of administration pursuant to section six, article four, chapter five-a of this code; and
(v) 0.0625 percent of the total amount of net terminal income described in this section and in section ten-b of this article shall be deposited into the 2004 capitol complex parking garage fund administered by the department of administration pursuant to section five-a, article four, chapter five-a of this code;
(9)(A) On and after the first day of July, two thousand five, seven percent of net terminal income shall be deposited into the workers' compensation debt reduction fund created in section five, article two-d, chapter twenty-three of this code: Provided, That in any fiscal year when the amount of money generated by this subdivision totals eleven million dollars, all subsequent distributions under this subdivision shall be deposited in the special fund established by the licensee and used for the payment of regular purses in addition to the other amounts provided for in article twenty-three, chapter nineteen of this code;
(B) The deposit of the seven percent of net terminal income into the worker's compensation debt reduction fund pursuant to this subdivision shall expire and not be imposed with respect to these funds and shall be deposited in the special fund established by the licensee and used for payment of regular purses in addition to the other amounts provided for in article twenty-three, chapter nineteen of this code, on and after the first day of the month following the month in which the governor certifies to the legislature that: (i) The revenue bonds issued pursuant to article two-d, chapter twenty- three of this code, have been retired or payment of the debt service provided for; and (ii) that an independent certified actuary has determined that the unfunded liability of the old fund, as defined in chapter twenty-three of this code, has been paid or provided for in its entirety; and
(10) The remaining one percent of net terminal income shall be deposited as follows:
(A) For the fiscal year beginning the first day of July, two thousand three, the veterans memorial program shall receive one percent of the net terminal income until sufficient moneys have been received to complete the veterans memorial on the grounds of the state capitol complex in Charleston, West Virginia. The moneys shall be deposited in the state treasury in the division of culture and history special fund created under section three, article one-I, chapter twenty-nine of this code: Provided, That only after sufficient moneys have been deposited in the fund to complete the veterans memorial and to pay in full the annual bonded indebtedness on the veterans memorial, not more than twenty thousand dollars of the one percent of net terminal income provided for in this subdivision shall be deposited into a special revenue fund in the state treasury, to be known as the "John F. 'Jack' Bennett Fund". The moneys in this fund shall be expended by the division of veterans affairs to provide for the placement of markers for the graves of veterans in perpetual cemeteries in this state. The division of veterans affairs shall promulgate legislative rules pursuant to the provisions of article three, chapter twenty-nine-a of this code specifying the manner in which the funds are spent, determine the ability of the surviving spouse to pay for the placement of the marker and setting forth the standards to be used to determine the priority in which the veterans grave markers will be placed in the event that there are not sufficient funds to complete the placement of veterans grave markers in any one year, or at all. Upon payment in full of the bonded indebtedness on the veterans memorial, one hundred thousand dollars of the one percent of net terminal income provided for in this subdivision shall be deposited in the special fund in the division of culture and history created under section three, article one-I, chapter twenty-nine of this code and be expended by the division of culture and history to establish a West Virginia veterans memorial archives within the cultural center to serve as a repository for the documents and records pertaining to the veterans memorial, to restore and maintain the monuments and memorial on the capitol grounds: Provided, however, That five hundred thousand dollars of the one percent of net terminal income shall be deposited in the state treasury in a special fund of the department of administration, created under section five, article four, chapter five-a of this code, to be used for construction and maintenance of a parking garage on the state capitol complex; and the remainder of the one percent of net terminal income shall be deposited in equal amounts in the capitol dome and improvements fund created under section two, article four, chapter five-a of this code and cultural facilities and capitol resources matching grant program fund created under section three, article one of this chapter.
(B) For each fiscal year beginning after the thirtieth day of June, two thousand four:
(i) Five hundred thousand dollars of the one percent of net terminal income shall be deposited in the state treasury in a special fund of the department of administration, created under section five, article four, chapter five-a of this code, to be used for construction and maintenance of a parking garage on the state capitol complex; and
(ii) The remainder of the one percent of net terminal income and all of the one percent of net terminal income described in paragraph (B), subdivision (9), subsection (a), section ten-b of this article twenty-two-a shall be distributed as follows: The net terminal income shall be deposited in equal amounts into the capitol dome and capitol improvements fund created under section two, article four, chapter five-a of this code and the cultural facilities and capitol resources matching grant program fund created under section three, article one, chapter twenty-nine of this code until a total of one million five hundred thousand dollars is deposited into the cultural facilities and capitol resources matching grant program fund; thereafter, the remainder shall be deposited into the capitol dome and capitol improvements fund.
(d) Each licensed racetrack shall maintain in its account an amount equal to or greater than the gross terminal income from its operation of video lottery machines, to be electronically transferred by the commission on dates established by the commission. Upon a licensed racetrack's failure to maintain this balance, the commission may disable all of a licensed racetrack's video lottery terminals until full payment of all amounts due is made. Interest shall accrue on any unpaid balance at a rate consistent with the amount charged for state income tax delinquency under chapter eleven of this code. The interest shall begin to accrue on the date payment is due to the commission.
(e) The commission's central control computer shall keep accurate records of all income generated by each video lottery terminal. The commission shall prepare and mail to the licensed racetrack a statement reflecting the gross terminal income generated by the licensee's video lottery terminals. Each licensed racetrack shall report to the commission any discrepancies between the commission's statement and each terminal's mechanical and electronic meter readings. The licensed racetrack is solely responsible for resolving income discrepancies between actual money collected and the amount shown on the accounting meters or on the commission's billing statement.
(f) Until an accounting discrepancy is resolved in favor of the licensed racetrack, the commission may make no credit adjustments. For any video lottery terminal reflecting a discrepancy, the licensed racetrack shall submit to the commission the maintenance log which includes current mechanical meter readings and the audit ticket which contains electronic meter readings generated by the terminal's software. If the meter readings and the commission's records cannot be reconciled, final disposition of the matter shall be determined by the commission. Any accounting discrepancies which cannot be otherwise resolved shall be resolved in favor of the commission.
(g) Licensed racetracks shall remit payment by mail if the electronic transfer of funds is not operational or the commission notifies licensed racetracks that remittance by this method is required. The licensed racetracks shall report an amount equal to the total amount of cash inserted into each video lottery terminal operated by a licensee, minus the total value of game credits which are cleared from the video lottery terminal in exchange for winning redemption tickets, and remit the amount as generated from its terminals during the reporting period. The remittance shall be sealed in a properly addressed and stamped envelope and deposited in the United States mail no later than noon on the day when the payment would otherwise be completed through electronic funds transfer.
(h) Licensed racetracks may, upon request, receive additional reports of play transactions for their respective video lottery terminals and other marketing information not considered confidential by the commission. The commission may charge a reasonable fee for the cost of producing and mailing any report other than the billing statements.
(i) The commission has the right to examine all accounts, bank accounts, financial statements and records in a licensed racetrack's possession, under its control or in which it has an interest and the licensed racetrack shall authorize all third parties in possession or in control of the accounts or records to allow examination of any of those accounts or records by the commission
.
(j) Associations and other non-governmental entities receiving and distributing money from the commission pursuant to subdivision (1), subsection(b), article twenty-three, chapter nineteen of this code, subdivisions (2), (5) and (6), subsection (c) of this section ten and subdivisions (2), (5) and (6), subsection (b), section 10-b of this article, are subject to the commission's review or post audit examination of the association's or entity's receipt and distribution of the money.
ARTICLE 22B. LIMITED VIDEO LOTTERY.
§29-22B-306. Commission or State Gaming Commission defined.

"Commission" or "state lottery commission" means the West Virginia lottery State Gaming Commission created by article twenty- two of this chapter.
§29-22B-308. Director defined.
"Director" means the individual appointed by the governor to provide management and administration necessary to direct the State lottery office Gaming Agency.
§29-22B-335. West Virginia racing commission defined.
After the thirtieth day of June, two thousand eight, the terms "West Virginia Racing Commission" and "racing commission" as used in this article shall mean the State Gaming Commission.
ARTICLE 22C. WEST VIRGINIA LOTTERY RACETRACK TABLE GAMES ACT.
§29-22C-3. Definitions.
(a) Applicability of definitions. -- For the purposes of this article, the words or terms defined in this section, and any variation of those words or terms required by the context, have the meanings ascribed to them in this section. These definitions are applicable unless a different meaning clearly appears from the context in which the word or term is used.
(b) Terms defined. -
(1) "Adjusted gross receipts" means gross receipts from West Virginia Lottery table games less winnings paid to patrons wagering on the racetrack's table games.
(2) "Applicant" means any person who on his or her own behalf, or on behalf of another, has applied for permission to engage in any act or activity that is regulated under the provision of this article for which a license is required by this article or rule of the commission.
(3) "Application" means any written request for permission to engage in any act or activity that is regulated under the provisions of this article submitted in the form prescribed by the commission.
(4) "Background investigation" means a security, criminal and credit investigation of an applicant who has applied for the issuance or renewal of a license pursuant to this article, or a licensee who holds a current license.
(5) "Commission" or "State Lottery Commission" means the West Virginia Lottery State Gaming Commission created by article twenty- two of this chapter.
(6) "Complimentary" means a service or item provided at no cost or at a reduced price.
(7) "Compensation" means any money, thing of value, or financial benefit conferred or received by a person in return for services rendered, or to be rendered, whether by that person or another.
(8) "Contested case" means a proceeding before the commission, or a hearing examiner designated by the commission to hear the contested case, in which the legal rights, duties, interests or privileges of specific persons are required by law or Constitutional right to be determined after a commission hearing, but does not include cases in which the commission issues a license, permit or certificate after an examination to test the knowledge or ability of the applicant where the controversy concerns whether the examination was fair or whether the applicant passed the examination and does not include rule making.
(9) "Control" means the authority directly or indirectly to direct the management and policies of an applicant for a license issued under this article or the holder of a license issued under this article.
(10) "Designated gaming area" means one or more specific floor areas of a licensed racetrack within which the commission has authorized operation of racetrack video lottery terminals or table games, or the operation of both racetrack video lottery terminals and West Virginia Lottery table games.
(11) "Director" means the Director of the West Virginia State Lottery Commission State Gaming Agency appointed pursuant to section six, article twenty-two of this chapter.
(12) "Disciplinary action" is an action by the commission suspending or revoking a license, fining, excluding, reprimanding or otherwise penalizing a person for violating this article or rules promulgated by the commission.
(13) "Financial interest" or "financially interested" means any interest in investments, awarding of contracts, grants, loans, purchases, leases, sales or similar matters under consideration for consummation by the commission. A member, employee or agent of the commission will be considered to have a financial interest in a matter under consideration if any of the following circumstances exist:
(A) He or she owns one percent or more of any class of outstanding securities that are issued by a party to the matter under consideration by the commission; or
(B) He or she is employed by an independent contractor for a party to the matter under consideration or consummated by the commission.
(14) "Gaming equipment" means gaming tables, cards, dice, chips, shufflers, drop boxes or any other mechanical, electronic or other device, mechanism or equipment or related supplies used or consumed in the operation of any West Virginia Lottery table game at a licensed racetrack.
(15) "Gross receipts" means the total of all sums including valid or invalid checks, currency, tokens, coupons (excluding match play coupons), vouchers or instruments of monetary value whether collected or uncollected, received by a racetrack with table games from table gaming operations at a race track, including all entry fees assessed for tournaments or other contests.
(16) "Indirect ownership" means an interest a person owns in an entity or in property solely as a result of application of constructive ownership rules without regard to any direct ownership interest (or other beneficial interest) in the entity or property. "Indirect ownership" shall be determined under the same rules applicable to determining whether a gain or loss between related parties is recognized for federal income tax purposes.
(17) "Licensed racetrack" means a thoroughbred horse or greyhound dog racing facility licensed under both article twenty- two-a of this chapter and article twenty-three, chapter nineteen of this code.
(18) "License" means any license applied for or issued by the commission under this article, including, but not limited to:
(A) A license to act as agent of the commission in operating West Virginia Lottery table games at a licensed racetrack;
(B) A license to supply a racetrack licensed under this article to operate table games with table gaming equipment or services necessary for the operation of table games;
(C) A license to be employed at a racetrack licensed under this article to operate West Virginia Lottery table games when the employee works in a designated gaming area that has table games or performs duties in furtherance of or associated with the operation of table games at the licensed racetrack; or
(D) A license to provide management services under a contract to a racetrack licensed under this article to operate table games.
(19) "Licensee" means any person who is licensed under any provision of this article.
(20) "Lottery" means the public gaming systems or games regulated, controlled, owned and operated by the State Lottery Gaming Commission in the manner provided by general law, as provided in this article and in articles twenty-two, twenty-two-a, twenty- two-b and twenty-five of this chapter.
(21) "Member" means a commission member appointed to the West Virginia Lottery Commission State Gaming Commission under article twenty-two of this chapter.
(22) "National criminal history background check system" means the criminal history record system maintained by the Federal Bureau of Investigation based on fingerprint identification or any other method of positive identification.
(23) "Own" means any beneficial or proprietary interest in any real or personal property, including intellectual property, and also includes, but is not limited to, any direct or indirect beneficial or proprietary interest in any business of an applicant or licensee.
(24) "Person" means any natural person, and any corporation, association, partnership, limited liability company, limited liability partnership, trust or other entity, regardless of its form, structure or nature other than a government agency or instrumentality.
(25) "Player" or "Patron" means a person who plays a racetrack video lottery game or a West Virginia Lottery table game at a racetrack licensed under this article to have table games.
(26) "Player's account" means a financial record established by a licensed racetrack for an individual racetrack patron to which the racetrack may credit winnings and other amounts due to the racetrack patron and from which the patron may withdraw moneys due to the patron for purchase of tokens, chips or electronic media or other purposes.
(27) "Racetrack table games license" means authorization granted under this article by the commission to a racetrack that is already licensed under article twenty-two-a of this chapter to operate racetrack video lottery terminals and holds a valid racing license granted by the West Virginia Racing Commission commission pursuant to the provision of article twenty-three, chapter nineteen of this code, which permits the racetrack as an agent of the commission for the limited purpose of operation of West Virginia Lottery table games in one or more designated gaming areas in one or more buildings owned by the licensed racetrack on the grounds where live pari-mutuel racing is conducted by the licensee.
(28) "Racetrack Table Games Fund" means the special fund in the State Treasury created in section twenty-seven of this article.
(29) "Significant influence" means the capacity of a person to affect substantially (but not control) either, or both, of the financial and operating policies of another person.
(30) "Supplier" means a person who the commission has identified under legislative rules of the commission as requiring a license to provide a racetrack table games licensee with goods or services to be used in connection with operation of table games.
(31) "Wager" means a sum of money or thing of value risked on an uncertain occurrence.
(32) "West Virginia Lottery table game" means any game played with cards, dice or any mechanical, electromechanical or electronic device or machine for money, credit or any representative of value, including, but not limited to, baccarat, blackjack, poker, craps, roulette, wheel of fortune or any variation of these games similar in design or operation and expressly authorized by rule of the commission, including multiplayer electronic table games, machines and devices, but excluding video lottery, punchboards, faro, numbers tickets, push cards, jar tickets, pull tabs or similar games.
(33) "Winnings" means the total cash value of all property or sums including currency, tokens, or instruments of monetary value paid to players as a direct result of wagers placed on West Virginia Lottery table games.
ARTICLE 25. AUTHORIZED GAMING FACILITY.
§29-25-2a. Additional definitions.
The terms "commission," "lottery commission", "state lottery commission" and "West Virginia lottery commission" as used in this article shall mean the State Gaming Commission created in article twenty-two of this chapter, and the terms "director" and "director of the lottery office" shall mean the Director of the State Gaming Agency.
CHAPTER 47. REGULATION OF TRADE.
ARTICLE 20. CHARITABLE BINGO.
§47-20-1a. Powers and duties transferred to State Gaming Commission.

Effective the first day of July, two thousand eight, the powers and duties of the Tax Commissioner under this article, including, but not limited to, the Tax Commissioner's authority to investigate and audit for compliance with this article are transferred to the State Gaming Commission created in article twenty-two, chapter twenty-nine of this code, and, as delegated by the commission, to the Director of the State Gaming Agency.
§47-20-1b. Effect of transfer on existing rules, licenses and

permits.
(a) All rules promulgated by the Tax Commissioner and in effect on the effective date of section one-a of this article shall remain in full force and effect until superseded, or except as amended or repealed, in accordance with the provisions of this article.
(b) Any license or permit issued by the Tax Commissioner under the provisions of this article prior to the first day of July, two thousand eight, which has not expired and which had not been suspended or revoked prior to the first day of July, two thousand eight shall remain valid until the expiration thereof, unless such license or permit is sooner suspended or revoked in accordance with the provisions of this article.
ARTICLE 21. CHARITABLE RAFFLES.
§47-21-1a. Powers and duties transferred to State Gaming Commission.

Effective the first day of July, two thousand eight, the powers and duties of the Tax Commissioner under this article, including, but not limited to, the Tax Commissioner's authority to investigate and audit for compliance with this article are transferred to the State Gaming Commission created in article twenty-two, chapter twenty-nine of this code, and, as delegated by the commission, to the Director of the State Gaming Agency.
§47-21-1b. Effect of transfer on existing rules, licenses and permits.

(a) All rules promulgated by the Tax Commissioner and in effect on the effective date of section one-a of this article shall remain in full force and effect until superseded, or except as amended or repealed, in accordance with the provisions of this article.
(b)Any license or permit issued by the Tax Commissioner under the provisions of this article prior to the first day of July, two thousand eight, which has not expired and which had not been suspended or revoked prior to the first day of July, two thousand eight shall remain valid until the expiration thereof, unless such license or permit is sooner suspended or revoked in accordance with the provisions of this article.
ARTICLE 23. CHARITABLE RAFFLE BOARDS AND GAMES.
§47-23-1a. Powers and duties transferred to State Gaming Commission.

Effective the first day of July, two thousand eight, the powers and duties of the Tax Commissioner under this article, including, but not limited to, the Tax Commissioner's authority to investigate and audit for compliance with this article are transferred to the State Gaming Commission created in article twenty-two, chapter twenty-nine of this code, and, as delegated by the commission, to the Director of the State Gaming Agency.
§47-23-1b. Effect of transfer on existing rules, licenses and permits.

(a) All rules promulgated by the Tax Commissioner and in effect on the effective date of section one-a of this article shall remain in full force and effect until superseded, or except as amended or repealed, in accordance with the provisions of this article.
(b) Any license or permit issued by the Tax Commissioner under the provisions of this article prior to the first day of July, two thousand eight, which has not expired and which had not been suspended or revoked prior to the first day of July, two thousand eight shall remain valid until the expiration thereof, unless such license or permit is sooner suspended or revoked in accordance with the provisions of this article.

NOTE: The purpose of this bill is to consolidate all gambling- related functions within the Department of Revenue into a single gaming commission. The State Gaming Commission would also include the current state athletic (boxing) commission.

Strike-throughs indicate language that is would be stricken from current law and underscoring indicates new language that would be added.
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