West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-6 - Limited Occasion License

6.1. A charitable or public service organiza­tion may apply for a limited occasion license which is valid only for the time period specified in the application. This time period may not exceed six (6) months from the date of issuance and the number of raffle occasions may not exceed two (2) during this time period.

6.2. Only three (3) limited occasion licenses a year may be granted to the parent organization and all of its auxiliaries, affiliates, chapters or lodges. If the major organization does not obtain a limited occasion license, the auxiliary, affiliate, chapter or lodge may apply for one. A charitable or public service organization which applies for a limited occasion license is not required to possess an annual license.

6.3. For purposes of this section, 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 the W. Va. Code and this rule.

6.4. A licensee which holds an annual license may obtain more than one (1) limited occasion license per annual license period.

6.5. Two (2) or more organizations may hold a joint raffle occasion if each organization has a valid limited occasion license for the jointly held occasion.

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