West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-13 - Compensation for Concession Operator; Concession Operated by Charitable or Public Service Organization

Universal Citation: 110 WV Code of State Rules 110-37-13

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

13.1. Any licensee may allow any person to operate concessions as a part of a raffle occasion and be compensated for that operation: Provided, That:

13.1.1. the licensee organization holds regular functions other than raffle occasions on a regular basis;

13.1.2. the concession is regularly oper­ated at these regular meetings;

13.1.3. the person which operates the concession at regular meetings is the concession­aire for raffle occasions;

13.1.4. the terms of the agreement, as provided for in Subdivision 8.1.15 of this rule, are the same for both regular meetings and for raffle occasions. The licensee shall file the agreement with the application for license and if any changes are made in the agreement those changes shall be filed with the Tax Commissioner within ten (10) days of being agreed upon;

13.1.5. the cost of compensating any individual who participates in the conduct of raffle or related concessions shall not exceed $6.50 per hour.

13.2. A licensee may also allow any charita­ble or public service organization to operate a concession at any raffle occasion held by a li­censee; Provided, That the net proceeds received by the charitable or public service organization from the concession are used solely for the chari­table or public service purposes of that organiza­tion.

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