West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16 - Bingo
Section 110-16-4 - Licensing

Universal Citation: 110 WV Code of State Rules 110-16-4

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

4.1. Who may hold bingo games.

4.1.1. Any charitable or public service organization, as defined in Subdivision 2.1.6 of this Rule, may hold bingo games under a valid license if it has been in existence in this state for two (2) years prior to its filing for a bingo license.

4.1.2. If the applicant is a charitable organization it shall have an I.R.C. Section 501 determination letter before it may file for a bingo or super-bingo license.

4.1.3. Before any organization may hold a bingo or super-bingo game, the organization shall register with the Secretary of State under the Solicitation of Charitable Funds Act. (Section 30 of this Rule provides additional information).

4.2. Application for bingo license.

4.2.1. The applicant shall file its application with the tax commissioner on the provided form.

4.2.2. Filing of applications.
4.2.2.1. "Filing" means that the complete application is delivered to the West Virginia State Tax Division, Registration Unit, P. O. Box 2666, Charleston, West Virginia 25330, by regular mail, certified mail or in-person delivery at 1001 Lee Street, Charleston, West Virginia. The filing date of an application is the date of its receipt.

4.2.2.2. An application shall not be considered as filed if it is not complete, does not have all required documentation or does not have the appropriate license fee attached.

4.2.2.3. The applicant shall file its application at least sixty (60) days before the date specified in the application for the holding of the first bingo occasion. If the filing is not made at least sixty (60) days prior to the date scheduled for the first bingo game, the license shall be automatically denied. If the properly filed application is not denied within thirty (30) days after receipt, the application is considered approved. Within five (5) days after approval the commissioner shall send the applicant its license.

4.3. Transferability. - No bingo license issued under the Act may be transferred.

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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