West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-21 - State Fair
Universal Citation: 110 WV Code of State Rules 110-37-21
Current through Register Vol. XLI, No. 38, September 20, 2024
21.1. A charitable raffle license must first be issued to the State Fair Board in order for charitable raffles to be held at the State Fair. The State Fair Board shall have those charitable raffle occasions occurring at the State Fair conducted by one (1) or more persons who:
21.1.1. have
held regular raffle games for a period of one (1) year prior to the filing of
the State Fair Board's application;
21.1.2. file an application for a license
which shall include a copy of any license or agreement entered into between the
State Fair Board or its licensee and the applicant; and
21.1.3. pay a license fee of five hundred
dollars ($500.00). This fee shall be paid by certified check or money order,
or, if the payment is made in person at the State Tax Division, it may be made
in cash.
21.2. The State Fair Board may adopt reasonable rules to govern the holding of raffle games at the State Fair. These rules may not be inconsistent with or in violation of the W. Va. Code or this rule.
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