Effective July 15, 2024, the Sports Wagering Amendment Act of 2024 updates the District of Columbia’s sports wagering law, as follows:
- Class A licenses are allowed to operate mobile and online wagering.
- A new Class C license is created to permit eligible sport team applicants to operate mobile and online sports wagering.
- Until July 31, 2024, the tax rate on sports wagering operations remains at 10% of gross sports wagering revenue.
- Beginning August 1, 2024, new tax rates on the gross sports wagering revenues are imposed as follows:
- Class A licenses: 20%
- Class B licenses: 10%
- Class C licenses: 30%
Operators registered with OTR may add Sports Wagering as a tax type through its web profile at MyTax.DC.gov. The tax returns will be due on the 20th of each month and must be filed at MyTax.DC.gov.
Operators that are not registered with OTR must first complete a New Business Registration Form (FR-500) on the online portal, MyTax.DC.gov. Once the notice of registration is received, operators must then sign up/create a MyTax.DC.gov account. Operators must select Sports Wagering Tax, and any applicable DC taxes, such as Franchise, Partnership, Ballpark Fee, Wage Withholding, Sales & Use, and Personal Property.
To learn more about sports wagering, visit the Office of Lottery and Gaming’s website.
For questions regarding the sports wagering tax, please contact OTR Assistant General Counsel Jon-Michael Olson.