West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16 - Bingo
Section 110-16-14 - Concessions Exception

Universal Citation: 110 WV Code of State Rules 110-16-14

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

14.1. The only exceptions to the prohibition in Section 13 of this rule that no monetary consideration may be paid to any individual who participates in the conduct of a bingo occasion are:

14.1.1. That a licensee may allow another to operate concessions in conjunction with bingo occasions if the following conditions are met:
14.1.1.1. the licensee holds regular meetings or functions other than bingo occasions;

14.1.1.2. the concession is regularly operated at these regular meetings;

14.1.1.3. the individual, firm or corporation who operates the concession at regular meetings is to be the concessionaire for bingo occasions;

14.1.1.4. the agreement terms are the same for both regular meetings and for bingo occasions. The licensee shall file the agreement with the application for license, and any changes are made in the agreement must be filed with the tax commissioner within ten (10) days.
14.1.1.4.a. In this circumstance, the concessionaire may be compensated from the bingo occasion proceeds for his or her services. This compensation is considered a reasonable and necessary expense as provided for in Section 16 of this rule.

14.1.2. The licensee may also allow any charitable or public service organization to act as concessionaire if the net proceeds it receives from the concession are used solely for charitable or public service purposes of that organization.

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