West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16A - On-Line Bingo and Raffles
Section 110-16A-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-16A-2

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

2.1. "Bingo" means the game wherein participants pay consideration for the use of one or more paper or virtual cards bearing several rows of numbers in which no two cards played in any one game contain the same sequence or pattern. When the game commences, numbers are selected by chance, one by one, and announced. The players cover or mark those numbers announced as they appear on the card or cards which they are using. The player who first announces that he or she has covered a predetermined sequence or pattern which had been preannounced for that game is, upon verification that he or she has covered the predetermined sequence or pattern, declared the winner of that game. Bingo, as authorized by W. Va. Code § 47-20-1, et seq., may be operated and played virtually over the Internet using an online bingo software system or web application.

2.2. "Bingo occasion" or "occasion" means a single gathering or session at which a series of one or more successive bingo games is conducted by a single licensee.

2.3. "On-line bingo" means the game of bingo, as defined by this rule and W. Va. Code § 47-20-2, when the game is conducted to allow remote play by patrons through the Internet using electronically simulated "virtual" bingo cards.

2.4. "Raffle" means a game involving the selling or distribution of paper or virtual tickets, entitling the holder or holders to participate in a raffle game for a chance on a prize or prizes: Provided, that any mechanical or electronic raffle ticket system of whatever design or function is prohibited except as provided in paragraph (2) of this subdivision. This subdivision shall not be interpreted to prevent the use of:

(1) Hand-cranked or motorized drum mixers which randomly mix tickets or other indicia together for the purpose of allowing the hand drawing of a ticket or winning indicia;

(2) Mechanical or electronic ticket dispenser systems that produce paper tickets with randomly generated indicia that cannot be redeemed electronically, cannot be used for any other purpose than a one-time raffle, and are limited as follows:
(A) No more than three electronic ticket dispensing units in facilities with a capacity of fewer than 3,000 people; or

(B) No more than one electronic ticket dispensing unit for every 1,000 persons permitted in facilities with a maximum occupancy greater than 3,000 people, not to exceed a total of 10 dispensing units;

(3) A cash register for handling proceeds of sales and other ordinary cash-handling and record-keeping functions of a raffle licensee;

(4) Accounting and record-keeping software for the purpose of maintaining accounting and reporting records of the licensee, and the computer for running those applications; or

(5) An online raffle software system, web application, method, or process for the purpose of conducting online raffles over the Internet.

2.5. "Raffle occasion" or "occasion" means a single gathering or session at which a series of one or more successive raffles is conducted by a single licensee.

2.6. "On-line raffle" means a raffle, as defined by this rule and W. Va. Code § 47-21-2 when the game is conducted to allow remote play by patrons by means of an online raffle software system, web application, method, or process for the purpose of conducting online raffles over the Internet, using electronically simulated "virtual" tickets.

2.7. "Licensee" means a tax-exempt not-for-profit charitable or public service organization holding a current valid bingo or raffle license issued by the State Tax Commissioner under the provisions of W. Va. Code § 47-20-4 or W. Va. Code § 47-21-4.

2.8. "Provider" or "on-line service provider" means the facilitator of an on-line platform for the conduct of on-line bingo or raffles over the Internet, including providers of an on-line bingo or raffle system, web application, method or process for the purpose of conducting on-line bingo or raffle occasions on the Internet. For purposes of this rule, providers of on-line services for the conduct of charitable raffles shall be considered wholesalers or distributors of charitable raffle boards and games, as defined by W. Va. Code § 47-23-2.

2.9. "Commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate.

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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