(a) All permit fees and fees paid for the registration of colors or assumed names collected by the Racing Commission shall be paid by the commission to the State Treasurer for deposit in the Racing Commissions general administrative account.
(b) All civil penalties imposed by the stewards, or the commission against thoroughbred horse racing licensees or permit holders shall be paid into a fund for expenses associated with the post-mortem examination of thoroughbreds that suffer breakdowns on a racetrack, in training or in competition, and that are euthanized, or thoroughbreds that expire while stabled on a racetrack under the jurisdiction of the Racing Commission: Provided, That any balance in the fund at the end of any fiscal year in excess of $10,000, less any outstanding obligations, shall be divided equally and may be expended by the Racing Commission for the following:
(1) To aid in the rescue, retraining, rehabilitation and aftercare of thoroughbred racehorses that are no longer able to compete on the racetracks in this state pursuant to rules promulgated by the Racing Commission to govern such expenditures.
(2) To aid in the payment of hospitalization, medical care and funeral expenses occasioned by injuries or death sustained by a thoroughbred racing permit holder at a licensed thoroughbred racetrack in this state pursuant to rules promulgated by the Racing Commission to govern such expenditures: Provided, That no payment shall be made for any hospitalization, medical care or funeral expenses to any thoroughbred racing permit holder who is covered under workers compensation insurance or who is covered under any insurance policy that provides full or partial payments for hospitalization, medical care or funeral expenses.
(c) All civil penalties imposed by the judges or the commission against greyhound racing licensees or permit holders shall be paid into a fund to be expended for greyhound adoption programs involving West Virginia whelped dogs owned by residents of this state pursuant to rules promulgated by the Racing Commission.
Structure West Virginia Code
Article 23. Horse and Dog Racing
§19-23-6. Powers and Authority of Racing Commission
§19-23-7a. Applicants for Licenses and Permits to Provide Fingerprints
§19-23-8c. Local Option Election Procedure; Form of Ballot or Ballot Labels; Effect of Such Election
§19-23-10. Daily License Tax; Pari-Mutuel Pools Tax; How Taxes Paid; Alternate Tax; Credits
§19-23-12. License to Be in Lieu of All Other License, etc., Taxes; Exception
§19-23-12a. Pari-Mutuel Wagering on Interstate and Intrastate Horse and Dog Racing
§19-23-12b. Televised Racing Days; Merging of Pari-Mutuel Wagering Pools
§19-23-12c. Interstate Simulcasts by Licensed Racetracks
§19-23-12e. Licensing of Advance Deposit Account Wagering
§19-23-13a. West Virginia Bonus Race Fund
§19-23-13c. Expenditure of Racetrack Video Lottery Distribution
§19-23-14. Disposition of Permit Fees, Registration Fees and Civil Penalties
§19-23-15. Investigation by Racing Commission; Suspension or Revocation of License or Permit
§19-23-18. Horse and Dog Racetrack Construction Permits; Application Therefor
§19-23-20. Petition for Local Option Election
§19-23-21. Local Option Election Procedure; Form of Ballots or Ballot Labels
§19-23-23. Further Elections Restricted
§19-23-25. Application to Enjoin Violations
§19-23-26. Offenses and Penalties
§19-23-28. Effect of Article on Existing Rules and Regulations, Licenses and Permits