West Virginia Code § 19-23-11

Revenues from horse racing and dog racing to be paid into a special
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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 special account to be
denominated by him or her. The revenues in the special account shall first bee 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 eachr fiscal year. 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 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 dogt race meeting shall be made
within thirty days from and after the close of each horse race or dog race meeting.

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