West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16 - Bingo
Section 110-16-11 - Limits on Prizes Awarded: State Fair Excepted

Universal Citation: 110 WV Code of State Rules 110-16-11

Current through Register Vol. XLI, No. 38, September 20, 2024

During the period of a license, the average total prizes awarded for any single bingo occasion, whether held by one (1) licensee or by two (2) or more limited occasion licensees' holding a joint bingo occasion, may not exceed ten thousand dollars ($10,000.00) in value: Provided, That if a properly licensed licensee holds a super-bingo occasion during a bingo occasion, regular bingo prizes awarded during that occasion may not exceed ten thousand dollars ($10,000.00) and the super-bingo prizes awarded during that occasion may not exceed fifty thousand dollars ($50,000.00).

11.2.1. Example. - B organization holds bingo occasions on Tuesday and Thursday under a valid license. On Tuesday, prizes totaling five thousand dollars ($5,000) are awarded. B may award ten thousand dollars ($10,000) on Thursday or any subsequent night. The average total prizes for any bingo occasion may not exceed ten thousand dollars ($10,000.00).

11.3. Prizes shall be valued at fair market value on the day they are awarded.

11.4. Prizes may be money or merchandise, but they may not be beer, nonintoxicating beer, wine, spirits or alcoholic liquor.

11.5. If an individual, group or association plans to play bingo without a license because there is no consideration paid for the use of bingo cards and no other fees are charged to play, the prizes awarded for each game may not exceed ten dollars ($10.00) in cash or merchandise.

11.5.1. Example 1. - X family has a reunion every year at which bingo is played. No consideration is charged for the bingo cards and no door fee is charged. The prize for each game is an ice cream gift certificate worth five dollars ($5.00). X family does not need to obtain a license to play bingo.

11.6. This section does not apply to State Fair bingo licenses.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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