West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16 - Bingo
Section 110-16-5 - Annual License

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

5.1. A charitable or public service organization may apply for an annual license which is valid for one (1) year from the date of issuance and allows the licensee to hold no more than two (2) bingo occasions per week. Each occasion may not exceed six (6) hours in duration.

5.2. Only one (1) license per year may be granted to the major organization and all of its auxiliaries, affiliates, chapters or lodges. If the major organization does not obtain a license, the auxiliary, affiliate, chapter or lodge may obtain a license.

5.2.1. Example 1. - X is a national charitable organization with its headquarters in another state. Chapter B is located in Morgantown. This Chapter wishes to hold bingo occasions. Chapter B may apply for and obtain a license.

5.2.2. Example 2. - X is a national charitable organization with its headquarters in another state. X applies for and obtains a bingo license. X also has two (2) chapters in this State. Chapter A is located in Beckley and Chapter B in Morgantown. Both Chapter A and Chapter B wish to hold bingo occasions. Both may apply for and obtain a license.

5.2.3. Example 3. - C is a West Virginia volunteer fire department with two auxiliaries in the state. If C applies for and obtains a bingo license, neither of the auxiliaries may apply for and obtain a license. However, the auxiliaries may play on C's license if they comply with all provisions of the Act and this rule. (e.g. the total number of bingo occasions conducted by C and its auxiliaries may not exceed two (2) per week or one hundred four (104) per year, etc.).

5.3. Branches, chapters or lodges of any national association or organization are not considered affiliates or auxiliaries of each other. Nor are local churches of a nationally organized church considered to be affiliates or auxiliaries of each other. In addition every school is considered a major organization for purposes of this Act.

5.4. No two (2) or more organizations may hold a joint bingo occasion under any annual license.

5.5. The licensee shall conspicuously display its Bingo license at the location where the bingo occasions are held.

5.6. All bingo occasions shall be open to the public. A person shall be at least eighteen (18) years of age to play in or conduct any bingo game: Provided, That a junior volunteer firefighter sixteen (16) years of age or older may assist the volunteer fire company of which the junior volunteer firefighter is a member in the conduct of a bingo event when the junior volunteer firefighter is supervised by a senior member of the same volunteer fire company who is over the age of twenty-one (21) years. A person under eighteen (18) may attend the playing of a bingo game if accompanied by or under the supervision of an adult relative or a legal guardian of the person. Additionally, a person shall be at least eighteen (18) to purchase a charitable raffle board ticket authorized under W. Va. Code '47-23-1 et seq. and Tax Department rule Charitable Raffle Boards and Games, 110 C.S.R. 35.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.