West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-5 - Annual License

Universal Citation: 110 WV Code of State Rules 110-37-5

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

5.1. A charitable or public service organiza­tion may apply for an annual license which is valid for one (1) year from the date of issuance.

5.2. Only one (1) license per year may be issued to a charitable or public service organiza­tion and all of its auxiliaries, affiliates, chapters or lodges. If an organization does not obtain a license, the auxiliaries, affiliates, chapters or lodges may obtain a license.

5.2.1. Example 1 - X is a national charita­ble organization with its headquarters in another state. Chapter B is located in Beckley. This Chapter wishes to hold raffle occasions. Chapter B may apply for and obtain a license so long as X is not licensed.

5.2.2. Example 2 - X is a national charita­ble organization with its headquarters in another state. X applies for and obtains a raffle license. X also has two (2) chapters in this State. Chapter A is located in Beckley and Chapter B in Wheel­ing. Both Chapter A and Chapter B wish to hold raffle occasions. Neither may obtain a license as long as X is licensed.

5.2.3. Example 3 - C is a West Virginia volunteer fire department with two (2) auxiliaries in the state. If C applies for and obtains a raffle license, neither of the auxiliaries may obtain a license. However, the auxiliaries may hold raffles under C's license if they comply with all provi­sions of the W. Va. Code and this rule.

5.3. Branches, chapters or lodges of any national organization are not considered affiliates or auxiliaries of each other. Nor are local churches of a nationally organized church consid­ered to be affiliates or auxiliaries of each other. In addition every school is considered a separate organization for purposes of W. Va. Code '47-21-1 et seq..

5.4. No two (2) or more organizations may hold a joint raffle occasion under any annual license.

5.5. The licensee shall conspicuously display its raffle licenses at the location where the raffle occa­sions are held.

5.6. All raffle occasions shall be open to the public.

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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