Regulations
Act 22-594, the Sports Wagering Lottery Amendment Act of 2018, as amended by Act 23-2, was signed into law on January 23, 2019, and transmitted to the U.S. Congress for review on February 7, 2019. This legislation cleared congressional review and became law on May 3, 2019. Final rules implementing provisions of the Sports Wagering Lottery Amendment Act of 2018, effective May 3, 2019 (D.C. Law 22-312; 66 DCR 1402 (February 1, 2019) as adopted on August 30, 2019. Sports Wagering Act of 2024 went into effect on July 15, 2024, updating section 7171 of Title II of DC law. This legislation amended regulations and rules that impact Sports Wagering within the District. The Office of Lottery and Gaming (OLG) has adopted rules and regulations amended in the Sports Wagering Act of 2024.
The OLG regulates privately-operated sports wagering throughout the District, licensing and monitoring these operations and their gaming-related suppliers for compliance with applicable District and federal laws. In addition to license application fees associated with privately-operated sports wagering, the District collects a set percent of tax on operators’ monthly gross gaming revenue.
Sports Wagering Operators (Class A, Class B, Class C) are required to pay a set percentage of tax on Gross Sports Wagering Revenue to the District each month. The tax percentage varies from 10% to 30%.
Once an Operator has been licensed by the OLG, the Operator must be registered with the Office of Tax and Revenue (OTR) and will be responsible for:
• Filing a monthly tax return (FR-426G); and
• Paying a tax equal to a set percent depending on its license class of its Gross Sports Wagering Revenue (the total of cash or cash equivalents received from sports wagering minus the total of: Cash or cash equivalents paid to players as a result of sports wagering; cash or cash equivalents paid to purchase annuities to fund prizes payable to players over a period of time as a result of sports wagering
The OLG strives to regulate and operate in a manner that fosters public confidence and trust in the integrity of gaming operations in the District.
REGULATIONS GOVERNING PRIVATE-OPERATOR SPORTS WAGERING
Final rules implementing provisions of the Sports Wagering Lottery Amendment Act of 2018, effective May 3, 2019 (D.C. Law 22-312; 66 DCR 1402 (February 1, 2019) as adopted on August 30, 2019.
NOTICE OF EMERGENCY AND PROPOSED RULEMAKING (DISTRICT OPERATED RETAIL SPORTS WAGERING PROGRAM)
The Executive Director of the Office of Lottery and Gaming (Office), pursuant to the authority set forth in Section 4 of the Law to Legalize Lotteries, Daily Numbers Games, and Bingo and Raffles for Charitable Purposes in the District of Columbia, effective March 10, 1981 (D.C. Law 3-172; D.C. Official Code §§ 36-601.06(a), 36- 621.02, and 36-621.11(2016 Repl.)), and Office of the Chief Financial Officer Management Control Order No. 21-08, effective August 30, 2021, hereby gives notice of the following emergency amendments to Chapter 20 (District Operated Sports Wagering) of Title 30 (Lottery and Charitable Games) of the District of Columbia Municipal Regulations (DCMR)