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-8 - Restrictions on use of equipment; expenses for the conduct of on-line games

Universal Citation: 110 WV Code of State Rules 110-16A-8

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

8.1. A bingo licensee may use only bingo equipment, including software or programming for conducting bingo or raffles on-line over the Internet, which the licensee owns or which it borrows without compensation, or leases for a reasonable and customary amount from another licensee.

8.2. A raffle licensee may use only raffle equipment, including software or programming for conducting raffles on-line over the Internet, which the licensee owns or which it borrows without compensation, or leases for a reasonable and customary amount from a wholesaler or distributor of raffle boards and games licensed under W. Va. Code § 47-23-3.

8.3. Fees paid to a provider for access to an internet platform for the conduct of on-line bingo or on-line raffles shall be limited to a reasonable fixed rate, and in no case may a licensee enter into a revenue-sharing agreement with an on-line service provider whereby access fees are based on a percentage of the licensee's gross or net revenues or the volume of patrons for any on-line bingo occasion or raffle.

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