West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16 - Bingo
Section 110-16-6a - Super-Bingo License

Universal Citation: 110 WV Code of State Rules 110-16-6a

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

6a.1. Any charitable or public service organization that is eligible to apply for a regular or limited occasion bingo license may, upon payment of the super-bingo license fee, apply to the Tax Commissioner for an annual license to conduct super-bingo occasions. The holder of a super-bingo license may conduct one super-bingo occasion each month during the period of the license. No super-bingo occasion may last longer than six (6) hours, regardless of whether it is held separately or in conjunction with a regular or limited occasion bingo license.

6a.2. A holder of a regular or limited occasion bingo license may apply to the Commissioner for a super-bingo license. However, possession of a regular of limited occasion bingo license is not required in order to obtain a super-bingo license.

6a.3. Only one (1) super-bingo 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.

6a.3.1. 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 super-bingo bingo occasions. Chapter B may apply for and obtain a license.

6a.3.2. Example 2. - X is a national charitable organization with its headquarters in another state. X applies for and obtains a super-bingo 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 super-bingo bingo occasions. Both may apply for and obtain a license.

6a.3.3. Example 3. - C is a West Virginia volunteer fire department with two auxiliaries in the state. If C applies for and obtains a super-bingo 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.

6a.4. 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.

6a.5. No two (2) or more organizations may hold a joint super-bingo occasion under any annual super-bingo license.

6a.6. The licensee shall conspicuously display its Super-bingo license at the location where the bingo occasions are held.

6a.7. All super-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 super-bingo game. Any person under eighteen (18) may attend the playing of a super-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 by 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.
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