Delegate Adam Burkhammer has introduced two pieces of legislation that would significantly increase the cost of operating a gambling business in West Virginia.
Filed on January 16 and currently under review by the House Government Organization Committee, HB 4397 and HB 4398 propose a uniform 25% tax on gross revenue for operators.
A Sharp Increase from Current Lows
Currently, West Virginia boasts some of the most operator-friendly tax rates in the nation, with sportsbooks paying 10% and online casinos 15%. Since the launch of sports betting in 2018, the state has collected approximately $72.5 million in taxes, with November 2025 alone generating $1.2 million. If passed, Adam Burkhammer’s bills would represent a 150% tax hike for sportsbooks and a 66% increase for iGaming platforms.
Additionally, the new legislation introduces stringent weekly reporting requirements. While sportsbooks would retain the ability to carry losses forward, online casinos would lose this option under the new rules.
Aligning with a National Trend
West Virginia’s proposal mirrors a broader national shift as states increasingly look to gambling revenue to plug budget gaps. Ohio doubled its tax rate to 20% in 2023, while New Jersey recently settled on a 19.75% rate for both sectors. Other states have taken even more aggressive steps. Illinois recently implemented a tiered system with a top rate of 40%, which correlated with a 15% drop in betting volume.
Meanwhile, Massachusetts is considering a bill to raise its sports betting tax to 51%, potentially joining New York and New Hampshire as the highest-taxed jurisdictions in the country.
