United States - District of Columbia: gambling regulation and licensing

The District of Columbia licenses sports wagering, online and retail, and runs a lottery that sells draw games and e-Instant games online. Online casino and poker are not authorised. The Office of Lottery and Gaming, part of the Office of the Chief Financial Officer, both operates the DC Lottery and regulates private sportsbooks under D.C. Official Code §§ 36-621.01 to 36-621.17, in force since 3 May 2019. Since 15 July 2024 online betting has been District-wide: the three Class A operators, Caesars at Capital One Arena, FanDuel at Audi Field and BetMGM at Nationals Park, each run one app, and Class C licences let partners of District teams go online, currently DraftKings and Fanatics. Class A pays 20% of gross sports wagering revenue, Class C 30% and retail Class B 10%. The base deducts winnings paid and makes no allowance for promotional credits. Licences cost $1 million (Class A), $2 million (Class C) and $100,000 (Class B) for five years, and applicants must contract 35% of their operating budget with local certified businesses or obtain a waiver. The minimum age is 18. The Office's own sports wagering, once the GambetDC system run by Intralot, now runs through Caesars kiosks at lottery retailers, with the Office taking 40% of GGR. In fiscal year 2025 (October 2024 to September 2025) bettors wagered $801.9 million, 96% of it online, operators held $84.3 million and paid $19.4 million in tax. B26-0656, introduced in April 2026, would license online casino and poker at a 25% tax and ban sweepstakes casinos; it had a hearing on 4 May 2026 and is still in committee. Any District law also needs congressional review.

Regulator

Office of Lottery and Gaming (OLG)

Regulator type

Sub-national body

Headline tax

Not yet verified

Licence required

Yes

Minimum age

18+

Tax base

Gross sports wagering revenue: cash or cash equivalents received from sports wagering less winnings paid, the cost of annuities funding prizes and the cost of non-cash prizes (§ 36-601.01(c)(9)). There is no statutory deduction for promotional credits. The rate depends on licence class: 20% for Class A (venue sportsbook plus District-wide app), 10% for Class B (retail) and 30% for Class C (online) (§ 36-621.15(a)(2), from 1 August 2024). Returns (form FR-426G) and payment are due by the 20th of the following month, and funds owed must be held in trust in a separate District bank account (§ 36-621.15(b)). For the District-operated kiosk wagering run by Caesars, the Office receives 40% of kiosk GGR (Order 24-S-008.10).

Licence required

Yes

Application window

Capped

Local establishment required

Not yet verified

Local server required

Yes

Active licences

6 (as of 30 Apr 2026)

Typical time to licence

Temporary Class C licences must be issued within one week of a complete application (§ 36-621.06(c-1)(4)); the Office reports approving Class C applications in under 30 days.

Bank guarantee or bond

Operators must be bonded as the Office determines (§ 36-621.06(d)); for Class C the bond is 50% of estimated tax over the five-year term. Operators must hold a reserve of at least the greater of $25,000 or player balances, pending wagers and unpaid winnings (30 DCMR § 2117.1).

Notable licensees

Caesars Sportsbook (Class A, Capital One Arena), FanDuel (Class A, Audi Field), BetMGM (Class A, Nationals Park), DraftKings (Class C), Fanatics (Class C)

Certification requirements

Equipment and systems must be tested and approved by an Office-approved independent laboratory (§ 36-621.09(e)); mobile apps need geolocation certification against Order 20-S-005 and an independent audit of compliance with the Minimum Internal Control Standards for a standard Class C licence.

Barriers to entry

Online access is tied to venues and teams: only four Class A licences exist, one per designated venue, and a Class C licence requires an agreement with an eligible District team. Operator and management services applicants must contract at least 35% of their operating budget with Certified Business Enterprises or obtain a DSLBD waiver (§ 36-621.05(g)); an applicant may hold no more than 2 licences without a CBE joint venture or subcontract (§ 36-621.05(a)(3)); and anyone employed by an illegal or offshore operator serving US customers is barred (§ 36-621.12(a)(1)(F)). The Office's list of 30 April 2026 shows three Class A operators, two Class C operators (DraftKings and Fanatics) and one Class B operator; PENN Sports Interactive, a third Class C operator in fiscal year 2025, reported no wagering in August 2026. There is no numerical cap on Class B or Class C licences, but only four Class A venues.

Headline GGR tax

Not yet verified

Effective date

1 Aug 2024

Player winnings tax

Gambling winnings, including from sports betting, are fully taxable federal income, and losses are deductible only by itemising, up to reported winnings (IRS Topic 419). District income tax treatment of winnings was not verified for this record.

Withholding mechanism

Payers issue federal Form W-2G for reportable winnings; District withholding rules were not verified.

Tax base

Gross sports wagering revenue: cash or cash equivalents received from sports wagering less winnings paid, the cost of annuities funding prizes and the cost of non-cash prizes (§ 36-601.01(c)(9)). There is no statutory deduction for promotional credits. The rate depends on licence class: 20% for Class A (venue sportsbook plus District-wide app), 10% for Class B (retail) and 30% for Class C (online) (§ 36-621.15(a)(2), from 1 August 2024). Returns (form FR-426G) and payment are due by the 20th of the following month, and funds owed must be held in trust in a separate District bank account (§ 36-621.15(b)). For the District-operated kiosk wagering run by Caesars, the Office receives 40% of kiosk GGR (Order 24-S-008.10).

Minimum age

18+

National self-exclusion

OLG Self-Exclusion Program: one year, 18 months, 3 years, 5 years or lifetime; covers all legal gambling in the District, including the lottery and iLottery; winnings are forfeited and removal needs a request after the term ends (mandatory)

KYC timing

At registration, before any wager, with re-verification on suspicion.

AML regime

Before accepting an anonymous wager or paying an anonymous win above $10,000 at retail, the operator must record the player's identity and ID document (30 DCMR § 2118). Operators must monitor for irregular betting and report suspicious wagering, funds from illegal activity, agents and false identification to the Office (§§ 36-621.03(a), 36-621.07(c)). Class C applicants must file an anti-money laundering programme covering KYC and suspicious activity reporting.

AML supervisor

Office of Lottery and Gaming (licence conditions and internal controls)

Deposit limits

Operators must offer daily, weekly and monthly deposit limits; decreases take effect by the next login and increases only after the current period and reaffirmation (30 DCMR § 2114.1(a)).

Loss limits

Daily, weekly and monthly spending limits on funds put at risk (30 DCMR § 2114.1(b)); operators must stop wagering over a player's limit (§ 36-621.07(c)(11)).

Session limits

A daily time-based limit measured from login to logout (30 DCMR § 2114.1(c)).

Affordability checks

No affordability checks, but operators must act on third-party exclusion requests backed by evidence of financial responsibility for the funds or a child support order (§ 36-621.07(c)(12)).

Source of funds thresholds

Identity capture for anonymous wagers or payouts above $10,000 (30 DCMR § 2118.2).

Data localisation

Class C transactional servers must be located in the District, and player funds must be held in a separate bank account within the District (Class C guidance; 30 DCMR § 2122.18). Intermediate routing of data does not change where a wager is made (§ 36-621.02(e)).

KYC requirements

Online wagering requires a sports wagering account. The operator records legal name, date of birth, residential address and Social Security number (or a passport or taxpayer number for foreign players), verifies identity, age of 18 or over and exclusion status, and records the ID document number or an approved remote multi-source authentication (30 DCMR §§ 2122.1 to 2122.5; § 36-621.07(c)(10)). One account per player per licence (§ 2122.9; § 36-621.07(c)(16)). Identity must be re-verified on reasonable suspicion of compromise (§ 2122.19).

Stake limits

Not yet verified

Mandatory player messaging

Signage and website and app notices on problem gambling treatment, self-exclusion and the 1-800-522-4700 National Helpline, and helpline information on all advertising (30 DCMR § 2128.1(e)); websites must state the consequences for underage play (§ 36-621.07(c)(10)(D)); each operator needs an approved responsible gaming plan (§ 2128.1).

Reporting obligations

Monthly reports on wagers, prizes, GGR and self-exclusions, which the Office publishes (§ 36-621.07(e)); an annual CPA audit (§ 36-621.07(a)); immediate reports of suspicious activity and possible legal violations (§ 36-621.07(c)(1), (3)); notice of changes to application information within 10 days (§ 36-621.05(e)(2)); CBE participation reports (§ 36-621.16(f)); reporting of the data sources used to settle wagers (§ 36-621.02(a)(17)).

Game content restrictions

Only events and wager types in the approved catalogue (30 DCMR § 2126). No wagers on college events held in the District or involving a District college team, on high school events, or on most amateur events (§ 2127). Wagering on Russian and Belarusian events was suspended in April 2022 (Order 22-S-029). Operators may not bet with themselves and must exclude insiders, athletes and officials (§ 36-621.07(b)).

Advertising permitted

Yes

Affiliate rules

Any person sharing in sports wagering revenue, including an affiliate on a revenue share agreement, must be licensed as a management services provider (§ 36-621.08(d)). No separate rule for flat-fee affiliates was found.

Bonus advertising rules

Advertisements must disclose conditions and limiting factors and may not obscure them by font, size, placement or colour (30 DCMR § 2131.2(b), (c)); bonus credits with conditions cannot be withdrawn until the conditions are met (§ 2122.14).

Mandatory warnings

Problem gambling treatment information, self-exclusion procedures and the National Council on Problem Gambling helpline 1-800-522-4700 on all print, billboard, sign, online and broadcast advertising (30 DCMR § 2128.1(e)(2)).

Penalties for breach

Breaches of the rules can lead to a fine of up to $50,000 per violation, suspension for up to 365 days or revocation (§ 36-621.14; 30 DCMR § 2132); the Attorney General may also sue for a civil penalty of up to $50,000 (§ 36-621.04(c)).

Credit card ban

No

Crypto stance

Not yet verified

Permitted methods

Cash and cheques, cashier's cheques, wire transfers and money orders made with the licensee, Debit cards and credit cards (credit and debit cards for online purchases only), ACH transfers from an account verified as the player's, Promotional or bonus credit, Self-service betting terminal transactions, Other means approved by the Office

Withdrawal timeframe rules

Withdrawals must be completed within a reasonable time unless a dispute or investigation is pending; card-funded balances are returned to the card up to the amount deposited (30 DCMR §§ 2122.12, 2122.14). Transfers between players are banned (§ 2122.16).

Currency restrictions

Operators and their staff may not extend credit to bettors (§ 36-621.07(c)(15)). After five consecutive failed ACH deposits within ten minutes the account is blocked for a fraud check (30 DCMR § 2122.11).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Fine of up to $50,000 per violation, suspension for up to 365 days, or revocation, with a hearing before the Office and appeal to the Superior Court (§ 36-621.14); a revoked licensee cannot reapply for 3 years (30 DCMR § 2132.3). The Attorney General may seek an injunction or a civil penalty of up to $50,000 (§ 36-621.04(c)). Failing to supply a required kiosk costs $1,000 a day (§ 36-621.11(g)(3)).

Criminal penalties

Keeping gaming tables, devices or premises: up to 5 years (§ 22-1704). Promoting a lottery: up to 3 years (§ 22-1701). Betting, bookmaking or pools on athletic contests: up to 180 days (§ 22-1708). Accepting District-operated sports wagers without a retailer licence: fine of up to $5,000 or 6 months (§ 36-621.11(f)(2)). Permitting gambling by a minor: up to $300 or 30 days (§ 36-601.34).

Operator liability

Operators answer for their management services providers, whose contracts need Office approval (§ 36-621.08), and must display their licence on their app or website (§ 36-621.05(e)). Mishandling personal data is an unlawful trade practice (§ 36-621.04(a)).

Player liability

§ 22-1708 makes it an offence to place a bet on an athletic contest, and the § 22-1717 exemption covers only sports wagering regulated, licensed or operated by the Office, so on its face betting with an unlicensed bookmaker is an offence; no prosecution of a bettor was found. A player who loses $25 or more in unauthorised gaming may sue the winner to recover it within three months; licensed sports wagering, commercial bingo and games of skill are excluded (§ 16-1702).

Figures on this record are drawn from official regulator data.

Online GGR

$80,422,811 as of 30 Sept 2025

Reporting year

2025

Licensed operators

6

1. 10 Mar 1981

   D.C. Law 3-172 creates the Lottery and Gaming Control Board

2. 8 Apr 2011

   D.C. Law 18-370 lets the lottery offer internet games of skill and chance

3. 31 May 2012

   D.C. Law 19-128 removes the internet games authority

4. 3 May 2019

   Sports Wagering Lottery Amendment Act of 2018 (D.C. Law 22-312) takes effect after congressional review

5. 30 Aug 2019

   Final privately operated sports wagering rules (30 DCMR Chapter 21) take effect

6. 31 Jul 2020

   Office issues its first sports wagering licences, including a provisional Class A licence to William Hill at Capital One Arena

7. 21 Jun 2022

   FanDuel receives a provisional Class A licence at Audi Field

8. 15 Jul 2024

   Sports Wagering Amendment Act of 2024 applies: District-wide mobile betting for Class A and new Class C licences

9. 1 Aug 2024

   Tax rates of 20% (Class A), 10% (Class B) and 30% (Class C) apply

10. 9 Sept 2024

    Office orders Caesars to replace GambetDC kiosks at lottery retailers

11. 1 Oct 2025

    Fiscal Year 2026 Budget Support Act applies: Child Trust Fund earmark repealed, commercial bingo created, game of skill retail licensing moved to ABCA

12. 9 Apr 2026

    B26-0656, the Internet Gaming and Consumer Protection Act of 2026, introduced

13. 4 May 2026

    Committee on Human Services holds the public hearing on B26-0656

B26-0656, the Internet Gaming and Consumer Protection Act of 2026, is in the Committee on Human Services after its 4 May 2026 hearing; if passed, it would license internet casino and poker under the Office at a 25% tax, ban sweepstakes and dual-currency products, and then need a 60-day congressional review. The codified sports wagering rules in 30 DCMR Chapter 21 still date from 2019 and describe the old 2-block limit on Class A mobile wagering, so a rulemaking to align them with the 2024 amendments is outstanding. Several licences on the Office's April 2026 list show dates already passed: Caesars' Class A licence is listed as expiring 31 July 2025 (extended) and BetMGM's on 4 June 2026, so Class A renewals at the $500,000 fee are in play. Monthly operator reports will show whether fiscal year 2026 handle, $801.2 million to the end of August 2026 across private operators, overtakes the prior year.

Is online casino legal in the District of Columbia?

No. Only sports wagering and the DC Lottery, including its e-Instant games, are lawful online. B26-0656 would license online casino and poker but was still in committee after its May 2026 hearing.

What is the sports betting tax rate?

It depends on the licence: 20% of gross sports wagering revenue for Class A operators, 30% for Class C online operators and 10% for retail Class B operators, since 1 August 2024. The statutory base deducts winnings paid and makes no allowance for promotional credits.

How can a new operator get online access?

Through a Class C licence, which needs an agreement with an eligible District team, a $2 million fee and licences in at least five US jurisdictions for a temporary licence, or by partnering a Class A venue licensee as its management services provider. The four Class A licences are tied to designated venues.

What is the minimum betting age?

18, for sports wagering and the lottery.

Do affiliates need a licence?

Yes, if paid on a revenue share: anyone sharing in sports wagering revenue must be licensed as a management services provider ($10,000 application, $2,000 annual renewal).

How big is the market?

In fiscal year 2025 bettors wagered $801.9 million, of which $773.2 million online; GGR was $84.3 million ($80.4 million online) and the District collected $19.4 million in sports wagering tax.

• United States - Maryland
• United States - Virginia
• Delaware (USA)
• United States - New Hampshire
• Rhode Island (USA)

1. D.C. Official Code § 36-601.01: Creation of the Lottery and Gaming Control Board; Office of Lottery and Gaming within the Office of the Chief Financial Officer; definitions (sporting event, sports wagering, gross sports wagering revenue, commercial bingo)

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
2. D.C. Official Code § 36-601.13: Operation of lottery (with notes on D.C. Law 18-370 of 2011 and D.C. Law 19-128 of 2012)

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
3. D.C. Official Code § 36-601.34: Gambling by minor prohibited

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
4. D.C. Official Code § 36-621.01: Authorization of sports wagering

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
5. D.C. Official Code § 36-621.02: Rules and regulations governing conduct of sports wagering; mobile wagering by Class A and Class C operators

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
6. D.C. Official Code § 36-621.03: Public-private cooperation (sharing of integrity information)

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
7. D.C. Official Code § 36-621.04: Unlawful acts; action by Attorney General

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
8. D.C. Official Code § 36-621.05: Sports wagering license requirements; prohibition

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
9. D.C. Official Code § 36-621.06: Operator licensure (Class A, Class B and Class C)

   Council of the District of Columbia (D.C. Law Library)

   Tier 1Accessed 23 Sept 2026
10. D.C. Official Code § 36-621.07: Duties of an operator

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
11. D.C. Official Code § 36-621.08: Sports wagering management services providers

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
12. D.C. Official Code § 36-621.09: Sports wagering suppliers

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
13. D.C. Official Code § 36-621.10: Sports wagering occupational licensee

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
14. D.C. Official Code § 36-621.11: District-operated sports wagering; sports wagering retailers

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
15. D.C. Official Code § 36-621.12: License prohibitions

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
16. D.C. Official Code § 36-621.14: Penalties

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
17. D.C. Official Code § 36-621.15: Taxation of sports wagering

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
18. D.C. Official Code § 36-621.16: Sports Wagering Small Business Development Program

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
19. D.C. Official Code § 36-621.17: Conflict with federal law

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
20. D.C. Official Code § 22-1701: Lotteries; promotion; sale or possession of tickets

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
21. D.C. Official Code § 22-1704: Gaming; setting up gaming table; inducing play

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
22. D.C. Official Code § 22-1708: Gambling pools and bookmaking; athletic contest defined

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
23. D.C. Official Code § 22-1717: Permissible gambling activities

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
24. D.C. Official Code § 22-1718: Advertising and promotion of permissible gambling activities

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
25. D.C. Official Code § 16-1702: Recovery of losses at gaming

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026
26. D.C. Law 25-217, Fiscal Year 2025 Budget Support Act of 2024, Title VII Subtitle R: Sports Wagering Amendment Act of 2024 (§§ 7171 to 7173)

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026Published 18 Sept 2024
27. D.C. Law 26-55, Fiscal Year 2026 Budget Support Act of 2025 (Subtitles G and H on games of skill and commercial bingo; § 7013 repealing § 36-621.15(d))

    Council of the District of Columbia (D.C. Law Library)

    Tier 1Accessed 23 Sept 2026Published 6 Dec 2025
28. B26-0656, Internet Gaming and Consumer Protection Act of 2026: legislative history

    Council of the District of Columbia (LIMS)

    Tier 1Accessed 23 Sept 2026
29. B26-0656, Internet Gaming and Consumer Protection Act of 2026, as introduced 9 April 2026

    Council of the District of Columbia (LIMS)

    Tier 1Accessed 23 Sept 2026Published 9 Apr 2026
30. 30 DCMR Chapter 21, Privately Operated Sports Wagering: final rules, 66 DCR 11598 (30 August 2019), as published by the Office

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026Published 30 Aug 2019
31. DCRegs, 30 DCMR § 2122 Sports Wagering Account Requirements: codification history (effective 30 August 2019, no later amendment)

    Office of the Secretary of the District of Columbia (Office of Documents and Administrative Issuances)

    Tier 1Accessed 23 Sept 2026
32. DCRegs, 30 DCMR § 2120 Internet and Mobile Application Sports Wagering: codification history (effective 30 August 2019, no later amendment)

    Office of the Secretary of the District of Columbia (Office of Documents and Administrative Issuances)

    Tier 1Accessed 23 Sept 2026
33. OLG Regulation and Oversight

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
34. About Us: mission and Executive Director

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
35. Sports wagering regulations and tax filing (FR-426G)

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
36. Sports wagering licensing types, fees and terms

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
37. Sports Wagering FAQs

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
38. Sports Wagering Approved Licenses (revised 30 April 2026)

    District of Columbia Office of Lottery and Gaming

    The list gives FanDuel's Class A approval date as 21 June 2021, while Executive Director Order 22-S-033 issuing its provisional Class A licence is dated 21 June 2022. The record uses the order. PENN Sports Interactive, which reported Class C wagering in fiscal year 2026, is not on the list.

    Tier 1Accessed 23 Sept 2026Published 30 Apr 2026
39. Executive Director Orders (licences, approved events and wager types, 2-block zone maps, geofencing standards)

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
40. Executive Director Order 24-S-008.10: Order Requiring American Wagering, Inc. d/b/a Caesars Sportsbook to Provide Sports Wagering Kiosks to Licensed Lottery Sports Wagering Retailers, 9 September 2024

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026Published 9 Sept 2024
41. Administrative and Application Guidance, Sports Wagering Class C License Only, version 2.0, 12 July 2024

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026Published 12 Jul 2024
42. Approved Sports Events (sports wagering catalogue), amended effective 17 March 2026

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026Published 17 Mar 2026
43. Self-Exclusion Program

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
44. Involuntary Exclusion

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
45. Fines and Penalties

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
46. Matter No. 22-0039, American Wagering, Inc.: Agreed Upon Findings of Fact, Conclusions of Law and Consent Order, May 2022

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026Published 3 May 2022
47. Matter No. 23-0030, Grand Central, LLC: Agreed Upon Findings of Fact, Conclusions of Law and Consent Order, 1 May 2023

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026Published 1 May 2023
48. Games of Skill: licensing, fees, tax and approved manufacturers and distributors

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
49. OLG News (including "Office of Lottery and Gaming Issues Three Sports Wagering Licenses", 31 July 2020)

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
50. Submit a Tip or Complaint

    District of Columbia Office of Lottery and Gaming

    Tier 1Accessed 23 Sept 2026
51. Financials: monthly sports wagering reports by operator, with definitions

    District of Columbia Office of Lottery and Gaming

    Tier 2Accessed 23 Sept 2026
52. Sports wagering report, August 2026 (unaudited), with fiscal year 2026 to date totals

    District of Columbia Office of Lottery and Gaming

    Tier 2Accessed 23 Sept 2026Published 17 Sept 2026
53. Sports wagering report, September 2025 (unaudited), with fiscal year 2025 totals

    District of Columbia Office of Lottery and Gaming

    Operator totals in the monthly reports (fiscal year 2025 GGR about $81.3 million, tax $18.8 million) are unaudited and slightly below the fiscal year 2025 figures in the Office's progress report (GGR $84.3 million, tax $19.4 million). The record uses the progress report.

    Tier 2Accessed 23 Sept 2026Published 7 Oct 2025
54. Together, We Win: Fiscal Year 2025 Progress Report (sports wagering financials, GambetDC to Caesars conversion, lottery revenue)

    District of Columbia Office of Lottery and Gaming

    Tier 2Accessed 23 Sept 2026
55. Statements of Revenues, Expenses, and Changes in Net Position, years ended 30 September 2025 and 2024

    District of Columbia Office of Lottery and Gaming

    Tier 2Accessed 23 Sept 2026
56. Topic no. 419, Gambling income and losses

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026