West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-8 - Information Required in Applications

Universal Citation: 110 WV Code of State Rules 110-37-8

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

8.1. All applications for a raffle license shall contain:

8.1.1. The name of the applicant and whether the applicant is the major organization, such as, for example, a national headquarters of a fraternal or religious association, or an affiliate, subsidiary, chapter or lodge of a major organiza­tion;

8.1.2. The name of the state or national organization;

8.1.3. The headquarters' address of the state or national organization;

8.1.4. The address of the applicant orga­nization;

8.1.5. The telephone number of the applicant organization. If there is no telephone number for the applicant organization, then the address and telephone number of the person applying on behalf of the organization shall be listed;

8.1.6. The address or location where raffle occasions are to be conducted;

8.1.7. For charitable organizations, a copy of an Internal Revenue Service determina­tion letter which states that the organization is exempt from taxation under Internal Revenue Code Section 501(a) and is described in Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), 501(c)(19), or 501(d);

8.1.8. A copy of the organization's char­ter, articles of incorporation or other evidence showing that the organization has been in exis­tence for at least one (1) year prior to the making of the application;

8.1.9. The day or days of the week and the time or times when the raffle occasions will be held. The date of the first raffle occasion shall be included;

8.1.10. The name of the owner of the premises where the raffle occasions are to be held;

8.1.11. A copy of all rental agreements involved if the premises are leased or subleased;

8.1.12. A statement as to whether the applicant has ever had a previous application for any raffle license refused, or whether any previ­ous license has been revoked or suspended. This subdivision applies to raffle licenses applied for or issued by other states;

8.1.13. A detailed statement of the chari­table or public service purpose or purposes for which the raffle proceeds will be spent;

8.1.14. A list and description of all expenses estimated to be incurred in connection with the holding of raffle occasions and any concessions operated. The name and address of each payee shall be included;

8.1.15. A copy of any written agreement or an explanation of any oral agree­ment, as well as any agreement providing for any type of remuneration to be received by the con­cession operator, if a concession is to be operated by an individual or organization other than the applicant organization;

8.1.16. A statement that the individuals specified in Subdivisions 8.1.18, 8.1.19 or 8.1.20 of this Subsection and the officers of the applicant organization understand that:
8.1.16.1. Allowing anyone, other than authorized individuals, to conduct any por­tion of the raffle occasion or operate any conces­sions is a violation of the West Virginia Code;

8.1.16.2. Reports shall be filed and records shall be kept as required by the West Virginia Code;

8.1.16.3. It is a crime to violate any provision of the West Virginia Code; and

8.1.16.4. That any violations may result in suspension or revocation of the organi­zation's license and denial of applications for subsequent licenses;

8.1.17. A sworn statement by an autho­rized representative of the applicant organization that the information contained in the application is true to the best of his or her knowledge; and

8.1.18. A list of the names and addresses of all officers and members of the board of direc­tors, governors or trustees of the applicant organi­zation.

8.2. Limited occasion licenses - In addition to the requirements provided in Subsection 8.1 of this Section, the application for a limited occasion license shall also include:

8.2.1. The names and addresses of two (2) or more bona fide active members of the applicant organization. These members shall have the overall responsibility for the organization's raffle operations. One (1) of these members shall be present at all times when limited occasion raffle is being conducted; and

8.2.2. The names and addresses of the highest elected officer of the applicant organiza­tion and his or her officially appointed designee. One (1) of these members shall also be present at all times when a limited occasion raffle is con­ducted.

8.3. Annual licenses - In addition to the requirements provided in Subsection 8.1 of this Section, the application for an annual license shall also include:

8.3.1. The names, addresses and tele­phone numbers of three (3) or more bona fide active members of the organization. These mem­bers shall have the overall responsibility for the organization's raffle operations. One (1) of these members shall be present when the winning numbers or names are drawn, announced, posted and verified and the prizes awarded; and

8.3.2. The names, addresses and tele­phone numbers of the highest elected officer of the licensee and his or her officially appointed designees. One (1) of these members shall also be present at all times when the winning numbers or names are drawn, announced, posted and verified and the prizes are awarded.

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