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 Organizational Overview

The Cabinet Secretary of Revenue is appointed by the Governor, by and with the advice and consent of the Senate, to serve, at the will and pleasure of the Governor, for the term for which the Governor is elected and until a successor has been appointed and has qualified. The Secretary’s salary is set by statute.

The Department of Revenue, previously known as the Department of Tax and Revenue, was created by the 1989 Legislature, which combined the following agencies under the leadership of the Cabinet Secretary of Tax and Revenue: Alcohol Beverage Control Commissioner, Retail Liquor Licensing Board, Division of Financial Institutions, Board of Banking and Financial Institutions, Lending and Credit Rate Board, Insurance Commissioner, State Lottery, Racing Commission, and State Tax Department. The department began operations on July 1, 1989.

On June 11, 2004, legislation took effect reorganizing the Department and changing its name to the Department of Revenue. This legislation clarified the powers and duties of the Secretary. The Secretary is now also the director of the State budget and an ex officio member of the Council for Finance and Administration. The State Budget Office was moved from the Department of Administration to the Department of Revenue. Additionally, the legislation made the State Athletic Commission and the Municipal Bond Commission part of the Department of Revenue.

The Department, through the Alcohol Beverage Control Administration, licenses manufacturers and sellers of beer, wine and liquor in this State and regulates the sale of these products. The Alcohol Beverage Control Commissioner also operates the State liquor warehouse.

The Department, through the Division of Financial Institutions, regulates and supervises State-chartered banks and credit unions, regulated consumer lenders, residential mortgage lenders and brokers, money transmitters, and other financial institutions, which by statute are under the jurisdiction of the Financial Institutions' Commissioner.

The Department, through the Insurance Commissioner, collects insurance premiums taxes and regulates and oversees the insurance industry within the State, including hospital service corporations, dental service corporations, medical service corporations, other health service corporations, health maintenance organizations, workers' compensation old fund and other entities, which by statute are under the jurisdiction of the Insurance Commissioner.

The Department, through the Lottery Commission and State Lottery Office, operates the State lottery, including instant, online, racetrack video lottery, racetrack table games and limited video lottery games.

The Department, through the Municipal Bond Commission, serves as fiscal agent for all issuers of general obligation bonds issued by West Virginia counties, county boards of education and municipalities and by other government entities when the commission is specifically named as the fiscal agent by statute.

The Department, through the Office of Tax Appeals, hears contested tax cases from the State Tax Department.

The Department, through the State Athletic Commission, regulates all amateur, professional and semiprofessional boxing, sparring matches and exhibitions, and any professional mixed martial arts contests, matches, and exhibitions, to be promoted, conducted, held, or given with the State. 

The Cabinet Secretary of Revenue is director of the State budget and under supervision of the Governor, through the State Budget Office, prepares the Governor's annual budget for State departments, agencies, boards, commissions and offices, including State operated institutions of higher education. The State Budget Office administers the budget after it is passed by the Legislature.

The Department, through the State Tax Department, administers, collects and enforces various State taxes including the beer barrel tax, the business and occupation tax, the business franchise tax, the cigarette tax, the consumers sales and service tax, the corporation license tax, the corporation net income tax, the estate tax, the gasoline and special fuels taxes, the health care provider taxes, the motor carrier road tax, the personal income tax, the severance tax, the soft drinks tax, the telecommunication tax, and the wine liter tax. The State Tax Department also appraises industrial and natural resource properties throughout the State for ad valorem property tax purposes, supervises the work of county assessors, prepares for the Board of Public Works tentative ad valorem property tax assessments for all public utilities operating within the State, and issues permits for and regulates charitable bingo occasions and charitable raffles held in the State.

The Department, through the West Virginia Racing Commission, regulates greyhound and horse racing and pari-mutuel wagering at the State's four pari-mutuel racetracks. The Racing Commission also regulates the sending and receiving of simulcast races and pari-mutuel wagering in this State on those simulcast races, as well as the thoroughbred and greyhound breeding development funds. (Code 11B-1-2)

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