West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16A - On-Line Bingo and Raffles › Section 110-16A-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Bingo" means
				the game wherein participants pay consideration for the use of one or more
				paper or virtual cards bearing several rows of numbers in which no two cards
				played in any one game contain the same sequence or pattern. When the game
				commences, numbers are selected by chance, one by one, and announced. The
				players cover or mark those numbers announced as they appear on the card or
				cards which they are using. The player who first announces that he or she has
				covered a predetermined sequence or pattern which had been preannounced for
				that game is, upon verification that he or she has covered the predetermined
				sequence or pattern, declared the winner of that game. Bingo, as authorized by
				W. Va. Code §
									47-20-1, et
				seq., may be operated and played virtually over the Internet using an online
				bingo software system or web application.
2.2. "Bingo occasion" or "occasion" means a
				single gathering or session at which a series of one or more successive bingo
				games is conducted by a single licensee.
2.3. "On-line bingo" means the game of bingo,
				as defined by this rule and W. Va. Code §
									47-20-2,
				when the game is conducted to allow remote play by patrons through the Internet
				using electronically simulated "virtual" bingo cards.
2.4. "Raffle" means a game involving the
				selling or distribution of paper or virtual tickets, entitling the holder or
				holders to participate in a raffle game for a chance on a prize or prizes:
				Provided, that any mechanical or electronic raffle ticket system of whatever
				design or function is prohibited except as provided in paragraph (2) of this
				subdivision. This subdivision shall not be interpreted to prevent the use of:
(1) Hand-cranked or motorized drum mixers
				which randomly mix tickets or other indicia together for the purpose of
				allowing the hand drawing of a ticket or winning indicia;
(2) Mechanical or electronic ticket dispenser
				systems that produce paper tickets with randomly generated indicia that cannot
				be redeemed electronically, cannot be used for any other purpose than a
				one-time raffle, and are limited as follows:
(A) No more than three electronic ticket
				dispensing units in facilities with a capacity of fewer than 3,000 people;
				or
(B) No more than one electronic
				ticket dispensing unit for every 1,000 persons permitted in facilities with a
				maximum occupancy greater than 3,000 people, not to exceed a total of 10
				dispensing units;
(3) A
				cash register for handling proceeds of sales and other ordinary cash-handling
				and record-keeping functions of a raffle licensee;
(4) Accounting and record-keeping software
				for the purpose of maintaining accounting and reporting records of the
				licensee, and the computer for running those applications; or
(5) An online raffle software system, web
				application, method, or process for the purpose of conducting online raffles
				over the Internet.