West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-4 - Licensing
Universal Citation: 110 WV Code of State Rules 110-37-4
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. Who may hold raffle occasions.
4.1.1. Except as provided
in Subdivision 4.1.4 of this subsection, only persons, as defined in Section 2
of this rule, who are residents of this State and who are active members of any
charitable or public service organization, as defined in Section 2 of
this rule, may hold raffle occasions under a valid license if the organization
has been in existence in this State for two (2) year prior to filing for a
raffle license.
4.1.2. If the
applicant is a charitable organization, it shall have an Internal Revenue Code
Section 501 determination letter before it may file for a raffle
license.
4.1.3. Before any
organization may hold a raffle or joint raffle occasion, it shall register with
the Secretary of State under the Solicitation of Charitable Funds Act. (See,
Section 28 of this rule).
4.1.4.
Any charitable or public service organization which has been in existence in
this State for at least two years may conduct raffle occasions without a
license if the following provisions are met:
4.1.4.1. The gross proceeds derived by that
organization from all raffle occasions does not exceed $7500 during any
calendar year; and
4.1.4.2. No
prize awarded in any single raffle occasion exceeds $1000.
4.1.5. Any charitable or public service
organization which is not required to obtain a raffle license is not subject to
the record keeping provisions of W. Va. Code '47-21-16,
but shall maintain its own records for raffle. These records shall be kept open
for inspection by the Tax Commissioner for at least three (3) years.
4.2. Application for raffle license.
4.2.1. Application is to be made to
the Tax Commissioner on the proper form.
4.2.2. Filing of applications.
4.2.2.1. An applicant shall file its
completed applications with the State Tax Commissioner. "Filing" means
that the complete application is delivered to the West Virginia
Department of Tax and Revenue, Criminal Investigation Division, Raffle and
Raffle Licensing Unit, P.O. Box 1143, Charleston, West Virginia 25143,
by regular mail, certified mail or in-person delivery. The filing date of an
application is the date of its receipt at the place designated by the Tax
Commissioner.
4.2.2.2. Each
application, in order to be considered filed shall be complete, have all
required documentation and have the appropriate license fee
attached.
4.2.2.3. The applicant
may not hold a raffle or sell any raffle tickets until the raffle application
has been approved by the Commissioner and the license has been received by the
applicant. Additionally, no raffle occasion may be held and no tickets
may be sold until the expiration of the sixty day filing period, which is the
time period between the Tax Commissioner's receipt of the application and the
first raffle occasion.
4.2.2.3.a. Within five
(5) days after the application has been approved, the Tax Commissioner shall
send the license to the applicant. Any decision to deny an application shall be
made known to the applicant before the sixty (60) day filing period
expires.
4.2.2.3.b. If the
Tax Commissioner fails to deny the application or send a license within the
sixty day period, that failure will constitute approval of the application and
the applicant may proceed to sell tickets and hold the raffle occasion.
If the application has not been denied, the Tax Commissioner shall send the
license to the applicant within five (5) days after expiration of the filing
period.
4.3. Transferability - A raffle license issued under W. Va. Code '47-21-1 et seq. may not be transferred.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
