reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-27 - County Option Election

Current through Register Vol. XLI, No. 28, July 12, 2024
27.1.
				The county commission may call a local option election to determine if the
				provisions of this act will continue in their county. But, no local option
				election can be called to disapprove the playing of bingo games at the State
				Fair. Bingo shall be permitted in all counties unless and until a local option
				election is held which results in a majority of voters determining that the
				provisions of the act will not continue in force and effect in that
				county.
27.2. A petition for
				election shall be filed with the county commission. The form shall be
				substantially as follows:
PETITION ON LOCAL OPTION ELECTION
RESPECTING THE CONDUCT OF BINGO AND SUPER BINGO GAMES FOR
				  CHARITABLE PURPOSES IN _______________ COUNTY WEST VIRGINIA
Each of undersigned certifies that he or she is a person
				  residing in ___________________ county, West Virginia, and is duly qualified to
				  vote in that county under the laws of the state, and that his or her name,
				  address, and the date of signing this petition are correctly set forth
				  below.
The undersigned petition the county commission to call and
				  hold a local option election at:
(1)
				a special or
(2) the next primary,
				general or special election (the petition shall specify (1) or (2) upon the
				following question: Shall the provisions of Article twenty (20), Chapter
				forty-seven (47) of the Code of West Virginia, one thousand nine hundred
				thirty-one (1931), as amended, continue in effect in ___________________
				county, West Virginia.
NAME ADDRESS DATE
_____________ (Each person signing must specify either his
				  post office address or his street number).
At least ten percent (10%) of the persons qualified to vote
				  within the county shall sign this petition before the election may be
				  called.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-28 - Prohibited Acts

Current through Register Vol. XLI, No. 28, July 12, 2024
28.1. Any
				person convicted of a felony, or misdemeanor for a gambling offense:
28.1.1. may not obtain, either directly or
				indirectly, a bingo license;
28.1.2. may not conduct a bingo
				game;
28.1.3. may not operate a
				concession; and
28.1.4. may not
				lease or provide to any licensee organization any premise where bingo occasions
				may be held.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-28a - Smoking and Nonsmoking Sections

Current through Register Vol. XLI, No. 28, July 12, 2024
28a.1. If smoking is permitted during the
				conduct of any bingo, super-bingo or limited occasion bingo occasion, any bingo
				operator who distributes more than 100 bingo cards and/or bingo sheets at the
				occasion shall provide smoking and nonsmoking sections.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-15-29 - Restriction on Use of Bingo Equipment

Current through Register Vol. XLI, No. 28, July 12, 2024
29.1. A licensee may only use bingo
				equipment:
29.2. which it
				owns;
29.3. which it borrows
				without compensation from another licensee, or
29.4. which it leases from another licensee
				for a reasonable and customary amount.
Example 1. - Bill's Bingo Equipment Rental, an organized for
				  profit company, may not rent bingo equipment to licensees in this state.
29.5. Rental or purchase of bingo
				equipment is considered a reasonable and necessary expense as provided for in
				Section 16 of this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-30 - Requirement for a Registration Statement

Current through Register Vol. XLI, No. 28, July 12, 2024
30.1. Unless exempt, every charitable or
				public service organization that obtains a bingo license shall file an annual
				registration statement with the Secretary of State's Office, under the
				Solicitation of Charitable Funds Act.
30.2. These registration statements shall be
				filed on forms provided by the Secretary of State and shall be filed before any
				bingo occasions are held.
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-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. - This
				rule provides guidance for the conduct of charitable bingo and charitable
				raffles online within the existing laws and legislative rules for charitable
				gaming.
1.2. Authority. -- W. Va.
				Code §
									29A-1-1,
				et seq.
1.3. Filing Date. -- July
				1, 2022.
1.4. Effective Date. --
				July 1, 2022.
1.5. Sunset
				Provision. -- This rule shall terminate and have no further force or effect on
				and after August 1, 2027.
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-3 - Licensed on-line bingo and raffles

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. On-line bingo may be conducted by any
				organization licensed to conduct bingo under the provisions of W. Va. Code
				§
									47-20-1, et
				seq., and all laws and legislative rules relating to the conduct of bingo shall
				apply equally to the conduct of such on-line games.
3.2. On-line raffles may be conducted by any
				organization licensed to conduct raffles under the provisions of W. Va. Code
				§
									47-21-1, et
				seq., and all laws and legislative rules relating to the conduct of raffles
				shall apply equally to the conduct of such on-line games.
3.3. Pursuant to the authority granted to the
				Commissioner under W. Va. Code §
									47-23-2(e),
				electronic raffles or on-line raffles, as defined by this Rule, shall be
				considered "charitable raffle games" subject to the provisions of the
				Charitable Raffle Boards and Games Act [W. Va. Code §
									47-23-1,
				et seq.]
3.4. On-line service
				providers, as defined by this rule, shall register with the State Tax Division
				under the provisions of W. Va. Code §
									11-12-1,
				et. seq.
3.5. Providers of any
				supplies or equipment for the conduct of electronic raffles, or providers of
				on-line services to facilitate the conduct of on-line raffles shall register as
				wholesalers or distributors of charitable raffle boards and games under the
				provisions of W. Va. Code §
									47-23-3. Fees
				imposed by that section shall be based on the gross charges to the licensee for
				the provision of such services.
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-4 - Geolocation requirement

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. In
				order to prevent unauthorized use of an on-line gaming system when a patron is
				not within the boundaries of the State of West Virginia, any licensee
				conducting an on-line bingo or on-line raffle occasion must utilize a
				geolocation system to reasonably detect the physical location of a patron
				attempting to access the on-line game and to monitor and block unauthorized
				attempts to access the game when the patron is not within the boundaries of the
				State of West Virginia.
4.2. The
				geolocation system shall ensure that any patron is located within the
				boundaries of the State of West Virginia when participating in an on-line bingo
				or raffle occasion and shall be equipped to dynamically monitor the patron's
				location and block unauthorized attempts to access the games throughout the
				duration of the bingo or raffle occasion.
4.3. The Commissioner shall approve technical
				specifications for geolocation systems and any specific requirements related to
				geolocation.
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-5 - Age restriction on bingo

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. No
				licensee shall permit or allow any individual under the age of eighteen to
				participate in the playing of any bingo game.
5.2. Any licensee conducting on-line bingo
				games shall establish and maintain a positive age-verification system to ensure
				that no individual under the age of eighteen may participate in the playing of
				any bingo game.
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-6 - Sales of bingo cards and raffle tickets

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Payment for participation in an on-line
				bingo game or raffle must be made directly to the licensee. Third-party payors
				may not be used.
6.2. Payment may
				be made through a pre-payment account established with the licensee, by debit
				card, or an electronic funds transfer.
6.3. A licensee may receive and cash personal
				checks in an amount not to exceed one hundred dollars during the normal
				operation of a bingo game.
6.4. In
				no case may a licensee accept payment by credit card, and licensees may not
				extend credit in any form to any patron of a bingo game or raffle, either
				in-person or on-line.
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-7 - Frequency and duration of bingo occasions

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. A holder of an annual bingo license may
				hold no more than two bingo occasions per week, whether such games are
				conducted in-person or on-line.
7.2. No bingo occasion or on-line bingo
				occasion held pursuant to an annual bingo license may exceed six hours'
				duration.
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-8 - Restrictions on use of equipment; expenses for the conduct of on-line games

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. A bingo
				licensee may use only bingo equipment, including software or programming for
				conducting bingo or raffles on-line over the Internet, which the licensee owns
				or which it borrows without compensation, or leases for a reasonable and
				customary amount from another licensee.
8.2. A raffle licensee may use only raffle
				equipment, including software or programming for conducting raffles on-line
				over the Internet, which the licensee owns or which it borrows without
				compensation, or leases for a reasonable and customary amount from a wholesaler
				or distributor of raffle boards and games licensed under W. Va. Code §
									47-23-3.
8.3. Fees paid to a provider for access to an
				internet platform for the conduct of on-line bingo or on-line raffles shall be
				limited to a reasonable fixed rate, and in no case may a licensee enter into a
				revenue-sharing agreement with an on-line service provider whereby access fees
				are based on a percentage of the licensee's gross or net revenues or the volume
				of patrons for any on-line bingo occasion or raffle.
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-9 - Limits on prizes awarded

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1.
				The average total prizes awarded by a licensee for any bingo occasion held
				pursuant to an annual or limited occasion license may not exceed ten thousand
				dollars in value, whether in cash or merchandise.
9.2. Bingo or raffle prizes may be money or
				merchandise other than beer, nonintoxicating beer, wine, spirits or alcoholic
				liquor. The value assigned to merchandise prizes is their fair market value at
				the time of purchase.
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-10 - Violations

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Violations of
				the provisions of this rule shall be subject to the penalties set forth in W.
				Va. Code §
									47-20-1
et seq
., W. Va. Code §
									47-1-1 et
				seq., or W. Va. Code §
									47-23-1 et
				seq., as applicable.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule establishes policies and operating procedures for administering the
				Tobacco Products Excise Tax.
1.2.
				Authority. -- W. Va. Code §§
									11-10-5,
				11-17-10 and
				60-9-5.
1.3. Filing Date. -- April 4, 2002.
1.4. Filing Date. -- May 1,2002.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
When used in this rule and unless the context clearly
				  requires a different meaning, the following terms have the meaning ascribed in
				  this section.
2.1. "Authorized
				wholesaler" is a wholesale dealer of cigarettes or other tobacco products
				authorized to do business in this State and who has received a valid West
				Virginia business registration certificate prior to the sale or delivery of any
				tobacco product to any retail dealer or subjobber in this State.
2.2. "Business Registration Certificate"
				means the West Virginia Business Registration Certificate required by W. Va.
				Code §
									11-12-4a.
2.3. "Cigarette" means:
2.3.1. Any roll for smoking made wholly or in
				part of tobacco, irrespective of size or shape and whether or not such tobacco
				is flavored, adulterated or mixed with any ingredient, the wrapping or cover of
				which is made of paper or any substance or material, except tobacco.
2.3.2. Any roll of tobacco wrapped in any
				substance containing tobacco which, because of its appearance, the type of
				tobacco used in the filler, or its packing and labeling, is likely to be
				offered to, or purchased by, consumers as a cigarette.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-3 - Tobacco Products Dealer Requirements

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Wholesalers and Sub-jobbers - Every
				wholesaler or sub-jobber, whether a resident or non-resident of this State,
				engaging in the business of selling tax-paid tobacco products in this State
				shall first apply for and obtain a Business Registration Certificate and the
				license required by W. Va. Code §
									11-12-4a
				for the purpose of selling tax-paid tobacco products and cigarette wrappers.
				Application for the Business Registration Certificate and license shall be made
				on the forms provided by the Tax Commissioner.
3.1.1. A wholesaler may not sell tax-paid
				tobacco products to any person in this State other than another wholesaler, a
				sub-jobber or a retail dealer, and a person in this State other than a
				wholesaler or sub-jobber may not sell tax-paid tobacco products to a retail
				dealer.
3.1.2. The use or
				application of any kind or type of West Virginia tax stamp other than those
				authorized by the Tax Commissioner shall be considered a violation of this rule
				and subject to the penalties provided in W. Va. Code §
										11-17-1 et
				seq.
3.1.3. Unless they have been
				previously affixed, each wholesaler in this State shall affix the required West
				Virginia tax stamps prior to delivery of any cigarettes to any person in this
				State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-5 - Affixing Stamps

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1.
				Wholesalers - Wholesalers shall affix the required stamps on each package of
				cigarettes prior to delivery of the cigarettes to any sub-jobber or retail
				dealer in this State. Except where the Tax Commissioner has issued a written
				waiver of the requirement, the stamp shall be affixed to the bottom of the
				package so that when the package is opened for consumption the stamp will not
				be destroyed but will evidence payment of the tax.
5.2. Retail Dealers - Retail dealers, unless
				also classified as a wholesaler, have no authority to affix stamps. Therefore,
				retail dealers that are not classified as wholesalers may only purchase
				tax-paid tobacco products for resale. Whenever any package of cigarettes is
				found in the place of business of a retail dealer without the required stamps
				affixed, or other tobacco products are found in the place of business of a
				retailer and there is no evidence of payment of the excise tax imposed on the
				tobacco products, there shall be a presumption that the tobacco products are
				kept in violation of W. Va. Code §
									11-17-1 et
				seq. Tobacco products kept in violation of W. Va. Code §
									11-17-1 et
				seq. are contraband goods and may be seized by the Tax Commissioner, or by any
				peace officer of the State at the direction of the Tax Commissioner, without a
				warrant.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-6 - Authority And Permit For Use Of Metering devices And Heat Applied Stamp Machines

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				Authority and Permit for Use of Metering Machines - Registered wholesalers may,
				upon application, secure authority from the Tax Commissioner to use metering
				machines for the purpose of imprinting a stamp on each package of cigarettes. A
				wholesaler electing to use a metering device shall pay the excise tax in
				advance unless the wholesaler purchases stamps on credit as provided by W. Va.
				Code §
									11-17-1 et
				seq. When these metering devices are used, no further cancellation is required
				as evidence of payment of tax.
6.2.
				Authority and Permit to Use Heat Applied Stamp Machine - Registered wholesalers
				may, upon application, secure authority from the Tax Commissioner to use heat
				applied stamps and machines for applying the stamps. The Tax Commissioner shall
				furnish forms for application for authority to use heat applied stamps and
				machines. A wholesaler electing to use a heat applied stamp machine shall pay
				the excise tax in advance unless the wholesaler purchases stamps on credit as
				provided by W. Va. Code §
									11-17-1 et
				seq. No further cancellation is required where these heat-applied stamps are
				used as evidence of payment of tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-7 - Sales Of Cigarettes On Railways, Boats And Buses

Current through Register Vol. XLI, No. 28, July 12, 2024
Common carriers operating club or dining cars, boats or other
				  cars, vehicles or conveyances in which cigarettes and other tobacco products
				  are sold are not required to affix and cancel stamps on packages of cigarettes
				  in stock, cigarettes that are exposed for sale or cigarettes that will be
				  offered for sale or sold in the State of West Virginia. The common carriers
				  shall file monthly reports with and pay to the Tax Commissioner the proper
				  amount of excise tax for all sales made within the State of West Virginia. The
				  reports and payments shall be filed and payment made within fifteen days after
				  the end of each calendar month.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-8 - State Institutions And The Excise Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
All tobacco products sold for use or resale in an institution
				  operated by this State shall be tax-paid tobacco products and in the case of
				  cigarettes shall have the required stamps affixed to each
				  package.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-9 - Metering Machines

Current through Register Vol. XLI, No. 28, July 12, 2024
Meter impressions shall be clear and easily distinguished.
				  The metering machine shall be maintained in a manner that assures clear stamp
				  impressions are definitively identified.
9.1. The Tax Commissioner may deny a
				wholesaler that maintains metering machines that fail to produce legible
				impressions authority to purchase additional metering machines until such time
				as the situation has been satisfactorily corrected.
9.2. The Tax Commissioner may revoke the
				authority of a wholesaler to use a metering machine that continues to produce
				illegible impressions.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-10 - Contractual Obligations Of Meter Users And Stamp Machine Users

Current through Register Vol. XLI, No. 28, July 12, 2024
While the Tax Commissioner is required to authorize the use
				  of machines for affixing a required stamp to each package of cigarettes,
				  neither the Tax Commissioner nor this State is a party to any contract for the
				  purchase or lease of a machine, nor does the Tax Commissioner or this State
				  warrant or guarantee that the machine will function in the authorized
				  manner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-11 - Prohibitions

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Except as
				otherwise authorized in writing by the Tax Commissioner, wholesalers may not
				transfer unstamped cigarettes or other tobacco products upon which the excise
				tax has not been paid to another person or stamp any cigarettes that they do
				not own. Wholesalers shall maintain a complete daily stamping record which
				shall be available for inspection by the Tax Commissioner.
11.1.1. A wholesale dealer may sell tax-paid
				tobacco products only to another wholesaler or a retail dealer or subjobber in
				this State. No wholesaler or other person may purchase tax-not-paid tobacco
				products from any seller not approved by the Tax Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-12 - Records And Reports

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1.
				Records - Each person required to file a report under W. Va. Code §
									11-17-1 et
				seq. shall make and keep the records as prescribed by the Tax Commissioner that
				are necessary to substantiate the information on the returns, including, but
				not limited to, inventories, receipts, disbursements and sales, for a period of
				time not less than three years.
12.1.1. Unless
				otherwise permitted in writing by the Tax Commissioner, each delivery ticket or
				invoice for each purchase or sale of cigarettes and other tobacco products
				shall be recorded upon a serially numbered invoice showing the name and address
				of the seller and the purchaser, point of delivery, the date of delivery,
				quantity, and price of the tobacco product delivered in this State. The tax
				shall be set out separately, or the invoice shall indicate that the tax is
				included in the total price. The ticket or invoice shall include any other
				reasonable information as the Tax Commissioner may require.
12.1.2. Each wholesaler, sub-jobber, retail
				dealer and vending machine operator in this State and each out-of-State
				wholesaler, sub-jobber and vending machine operator authorized to do business
				in this State shall obtain invoices showing the amount and value of each
				shipment received, the date of receipt, and the name of the shipper. All
				invoices shall be retained for a period of at least three years and are subject
				to inspection by the Tax Commissioner.
12.1.3. The manufacturers shall furnish
				information as required by the Tax Commissioner to aid in auditing of the
				excise tax returns for tobacco products. The wholesaler shall indicate the
				exact date the tobacco products were received into stock. Each invoice shall
				reflect any shortage in the shipment in order to account for only those tobacco
				products that are of a salable quality.
12.1.4. All equipment, books, papers,
				invoices and records of any manufacturer, importer, wholesaler, sub-jobber,
				vending machine operator or retail dealer in this State, showing sales,
				receipts and purchases of cigarettes and other_tobacco products shall, at all
				times during the usual business hours of the day, be open for the inspection of
				the Tax Commissioner, and the Tax Commissioner may investigate and examine the
				stock of cigarettes and other tobacco products in and upon any premises where
				they are placed, stored or sold, for the purpose of determining compliance with
				W. Va. Code §
										11-17-1 et
				seq. and this rule. The Tax Commissioner, under the authority of W. Va. Code
				§
										11-17-1 et
				seq., may also examine witnesses under oath in order to obtain and inspect the
				records, books and papers of any person required to file a report.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-13 - Audits

Current through Register Vol. XLI, No. 28, July 12, 2024
The Tax Commissioner may make periodic audits of accounts of
				  all wholesalers, sub-jobbers, vending machine operators and retail dealers in
				  this State and of out-of-state wholesalers, sub-jobbers and vending machine
				  operators doing business in the State. All records shall be made available
				  during the conduct of audits of the accounts.
13.1. The Tax Commissioner may issue an
				assessment whenever an audit reveals a material discrepancy, tax liability,
				underpayment or other amount due.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-14 - Administrative Sanctions

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. If
				a violation of W. Va. Code §
									60-9-1 et
				seq. occurs, the State Tax Commissioner may revoke or suspend the violator's
				authorization to affix the tax stamps.
14.2. Tobacco products acquired, held, owned,
				possessed, transported, imported into, or sold or distributed in this State in
				violation of either W. Va. Code §
									11-17-1 et
				seq. or W. Va. Code §
									60-9-1 et
				seq. are considered contraband under W. Va. Code §
									11-17-1 et
				seq., and are subject to seizure and forfeiture. The tobacco products are
				considered contraband whether the violation is knowing or otherwise.
14.3. The State Tax Commissioner may assess
				any tax, interest and penalty on any product acquired, possessed, sold, or
				offered for sale in violation of either W. Va. Code §
									11-17-1 et
				seq. or W. Va. Code §
									60-9-1 et
				seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17 - Tobacco Products Excise Tax › Section 110-17-15 - General Enforcement Provisions

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. In order to assist in the enforcement
				of the excise tax, the State Tax Commissioner may request information from any
				state agency, constitutional officer or local agency. Additionally, pursuant to
				the provisions of W. Va. Code §
									11-10-5d,
				11-10-5s
				and other applicable provisions of the West Virginia Code, the Tax Commissioner
				may enter into an exchange of information agreement with federal agencies, the
				District of Columbia, any territory, possession, protectorate or any other
				state or subdivision thereof, or agencies or governmental subdivisions of this
				State. Specifically, the Tax Commissioner may enter into an exchange of
				information agreement with the Alcohol Beverage Control Administration to
				facilitate the enforcement of W. Va. Code §
									60-9-1 et
				seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17A - Tobacco Products Excise Tax On Floorstocks › Section 110-17A-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope -- This
				rule provides the procedure for paying the rate increase for the Tobacco
				Products Excise Tax as that increase relates to floorstocks of cigarettes and
				cigarette tax stamps.
1.2.
				Authority -- W. Va. Code §
									11-10-5.
1.3. Effective Date -- May 15,
				2003.
1.4. Filing Date -- June 16,
				2003.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17A - Tobacco Products Excise Tax On Floorstocks › Section 110-17A-2 - Incorporation

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. The amendments
				to W. Va. Code §§
									11-17-3
				and
				11-17-4
				as enacted in Senate Bill 105 on March 7, 2003 are incorporated herein by
				reference.
2.2. West Virginia
				Legislative Rule 110 C.S.R. 17, Tobacco Products Excise Tax, is incorporated
				herein by reference.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-17A - Tobacco Products Excise Tax On Floorstocks › Section 110-17A-3 - Payment of Tobacco Products Excise Tax on Floorstocks and Tax Stamps

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Every
				wholesaler, subjobber, subjobber dealer, retail dealer and vending machine
				operator who, on May 1, 2003, has, on hand or in inventory, any cigarettes or
				cigarette tax stamps upon which the Tobacco Products Excise Tax or any portion
				of that Tax has been previously paid, shall on that date take a physical
				inventory of the cigarettes or cigarette tax stamps.
3.2. Within thirty days after taking the
				inventory required by the foregoing subsection 3.1, the wholesaler, subjobber,
				subjobber dealer, retail dealer and vending machine operator shall file a
				report of the inventory in the format required with the Tax
				Commissioner.
3.3. Every
				wholesaler, subjobber, subjobber dealer, retail dealer and vending machine
				operator that files the report required by the foregoing subsection 3.2 and
				that is required to pay additional Tobacco Products Excise Tax shall pay to the
				Tax Commissioner any additional Tobacco Products Excise Tax due in accordance
				with the following schedule;
3.3.1. one-third
				of the additional Tobacco Products Excise Tax at the time of filing the
				inventory report;
3.3.2. one-third
				of the additional Tobacco Products Excise Tax no later than June 30, 2003;
				and
3.3.3. one-third of the
				additional Tobacco Products Excise Tax no later than July 30, 2003.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations explain and clarify the West Virginia Soft Drinks
				Tax, as stated in W. Va. Code '11-19-1 et
				seq.
1.2. Authority. -- These
				legislative regulations are issued under the authority of W. Va. Code
				'11-10-5.
1.3. Filing Date. -- April 15,
				1992.
1.4. Effective Date. -- April
				15, 1992.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning, the following terms shall have the meaning
				  ascribed herein, and shall apply in the singular or in the plural.
2.1. "Bottled soft drinks" shall include any
				and all nonalcoholic beverages, whether carbonated or not, such as soda water,
				ginger ale, Coca Cola, lime cola, Pepsi Cola, Dr. Pepper, root beer, carbonated
				water, orangeade, lemonade, fruit juice when any plain or carbonated water,
				flavoring or syrup is added, or any and all preparations commonly referred to
				as "soft drinks" of whatever kind, which are closed and sealed in glass, paper,
				or any other type of container, envelope, package or bottle, whether
				manufactured with or without the use of any syrup. The term "bottled soft
				drinks" shall not include fluid milk to which no flavoring has been added, or
				natural undiluted fruit juice or vegetable juice.
2.1.1. The term "bottled soft drinks" also
				does not include plain water that is not carbonated artificially, but which is
				naturally carbonated before it is removed from the ground. See also Section
				3.3.4 of these regulations.
2.1.2.
				The term "nonalcoholic beverages" means and includes all beverages which are
				not among the alcoholic beverages defined in the West Virginia Code and
				regulations thereto, and which contain less than one half percent (.5%) alcohol
				by volume. Alcoholic beverages include "alcoholic liquor," "beer," "spirits"
				and "wine" as defined in W. Va. Code '60-1-5; "fortified
				wine" as defined in W. Va. Code '60-8-2;
				"nonintoxicating beer" as defined in W. Va. Code ''60-1-5 and 11-16-2; and any
				other beverage which contains at least one half percent (.5%) alcohol by
				volume. Nonalcoholic beverages, which are subject to the soft drink tax, are
				exempt from taxation or regulation by the Alcoholic Beverage Commission, and
				are exclusively subject to the jurisdiction of the Department of Tax and
				Revenue. Examples of nonalcoholic beverages include near beer, malt coolers,
				and wine coolers when such beverages contain less than one half percent (.5%)
				alcohol by volume.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-3 - Excise Tax On Bottled Soft Drinks, Syrups And Dry Mixtures; Disposition Thereof

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. An
				excise tax is levied and imposed by W. Va. Code '11-19-2
				upon the sale, use, handling or distribution of all bottled soft drinks, soft
				drink syrups and powders, whether manufactured within or without this State, as
				follows:
3.1.1. On each bottled soft drink, a
				tax of one cent ($.01) on each sixteen and nine-tenths (16.9) fluid ounces, or
				fraction thereof, or on each one-half (.5) liter, or fraction thereof contained
				therein.
3.1.2. On each gallon of
				soft drink syrup, a tax of eighty cents ($.80), and in like ratio on each part
				gallon thereof, or on each four (4) liters of soft drink syrup a tax of
				eighty-four cents ($.84), and in like ratio on each part four (4) liters
				thereof.
3.1.3. On each ounce by
				weight of dry mixture (powder) or fraction thereof used for making soft drinks,
				a tax of one cent ($.01) or on each 28.35 grams, or fraction thereof, a tax of
				one cent ($.01).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-5 - Affixing Of Tax Stamps Or Tax Crowns

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The payment of the taxes herein provided
				shall be evidenced by the affixing of soft drink tax stamps or tax crowns to
				the original containers or bottles in which any soft drink or syrup is placed,
				received, stored or handled. Such stamps or crowns, of the appropriate
				denomination, shall be affixed to each container of syrup and to each bottled
				soft drink by the person, who under the provisions of W. Va. Code
				'11-19-1 et seq. and
				this regulation, is first required to pay the tax thereon, within twenty-four
				(24) hours after such person has such bottled soft drink or syrup in his
				possession for the first time. The provisions of this Section 5.1 shall not
				apply to syrup used by bottlers in the manufacture of bottled soft drinks, or
				to bottled soft drinks or syrups which are transported through this State and
				which are not sold, delivered, used or stored herein, or to any bottled drink
				or syrup which is manufactured in this State and sold to a purchaser outside
				this State.
5.2. Alternate method
				to pay soft drink tax on certain bottled drinks, ades, punches, powder bases,
				and non-carbonated fruit drinks. - All soft drinks are required to have the
				appropriate tax stamp or indicia or tax crown affixed to the container except
				items on which the wholesaler, distributor or retail dealer is permitted to
				file a report and pay the tax on the fifteenth (15th) day of the month
				following the month of receipt or manufacturing of certain bottled drinks,
				ades, punches, powder bases, powdered drink mixes, low-alcohol brewed beverages
				such as near beer, and non-carbonated fruit drinks as referenced in Section 14
				of these regulations.
5.3. Except
				as otherwise provided in W. Va. Code '11-19-4
				and in this Section 5 of this regulation, it shall be unlawful for any person
				to sell, use, handle or distribute any bottled soft drink or soft drink syrup
				to which the required tax stamps or tax crowns are not affixed, and any person
				who shall violate this provision shall be guilty of a misdemeanor and, upon
				conviction thereof, shall be punished by a fine of not less than one hundred
				dollars ($100) nor more than five hundred dollars ($500), or by imprisonment
				for not more than six (6) months, or by both such fine and
				imprisonment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-5a - Cancellation And Removal Of Stamps

Current through Register Vol. XLI, No. 28, July 12, 2024
5a.1. Any person subject to the tax imposed
				by W. Va. Code '11-19-1 et
				seq. and this regulation who affixes a soft drink stamp to a container shall be
				required to immediately cancel the stamp by writing or marking initials thereon
				and the date upon which the stamp was affixed. When any container to which a
				stamp has been affixed is emptied, the person emptying the same or on whose
				behalf the same has been emptied shall be required to immediately remove or
				deface the tax stamp thereon.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-5b - Disposition Of Unused Crowns; Penalty For Violation

Current through Register Vol. XLI, No. 28, July 12, 2024
5b.1. Unused tax crowns upon which the tax
				imposed by W. Va. Code '11-19-1 et seq. and
				this regulation has not been paid and which the original purchaser has not used
				and does not intend to use, and which are fit for use, shall be disposed of in
				the following manner only:
5b.1.1. By
				returning same to the manufacturer thereof and receiving from such manufacturer
				a certificate which shall indicate the name of the person returning the crowns,
				the date of return, the name of the crown manufacturer, and the number and
				denominations of crowns returned; or
5b.1.2. By transferring such crowns to any
				person and receiving in exchange therefor a certificate issued by the
				Commissioner authorizing the transferee to acquire such crowns; or
5b.1.3. By requesting a refund of tax
				actually paid in the case of the destruction of unused tax-paid crowns or, for
				bonded accounts handling tax-not-paid crowns, by requesting permission to make
				an adjustment reducing inventory. In either case, the destruction must be
				witnessed by a representative of the State Tax Department, and any request for
				refund or inventory adjustment must be accompanied by an affidavit stating the
				date, the quantity, and denomination of crowns involved, and the method of
				their destruction.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-6 - Purchase Of Tax Stamps Or Tax Crowns; Discounts And Commissions; Bonds; Refunds And Statute Of Limitations

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				Manufacturers or distributors of crowns may be required to furnish bond to
				ensure faithful compliance with such regulations. Any person desiring to
				purchase such crowns shall obtain from the Commissioner an authorization to do
				so, which shall specify the number of crowns to be purchased, and upon shipment
				thereof the manufacturer shall transmit to the Commissioner a copy of the
				invoice of such shipment. The Commissioner will not authorize the purchase of
				crowns by any person who is in default in the payment of any tax required by W.
				Va. Code '11-19-1 et seq. and
				this regulation, or who has not obtained a West Virginia business registration
				certificate.
6.2. The Commissioner
				shall sell the tax stamps required by W. Va. Code '11-19-1 et seq. and
				this regulation, or may authorize any sheriff, or any bank or trust company in
				this State, to sell such stamps as his deputy, and may allow as a commission a
				fee of one half of one percent (.5%) of the face value of all stamps sold by
				such deputy. In the sale of such stamps the Commissioner shall allow the
				following discounts:
6.2.1. On a sale of less
				than twenty-five dollars ($25), no discount; on a sale of twenty-five dollars
				($25) or over and less than fifty dollars ($50), a discount of five percent
				(5%); and on a sale of fifty dollars ($50) or more, a discount of ten percent
				(10%).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-6a - Due Date Of Reports; Additional Reports; Extensions Of Time

Current through Register Vol. XLI, No. 28, July 12, 2024
6a.1. Every person
				subject to the tax imposed by W. Va. Code '11-19-1 et seq. and
				this regulation shall on or before the fifteenth (15th) day of each month make
				and file with the Commissioner a report of such person's operations for the
				preceding month to verify liability for that tax. This report shall be in a
				form prescribed by the Commissioner.
6a.2. The Commissioner may by fifteen (15)
				days' written notice require the filing of such additional reports as he deems
				necessary to verify a person's liability under W. Va. Code '11-19-1 et
				seq.
6a.3. Upon written application
				setting forth good cause, the Commissioner may extend the time for filing such
				reports or additional reports on such terms and conditions as he may
				require.
6a.4. A monthly report
				shall be filed by the following:
6a.4.1.
				Dairies and soft drink manufacturers. - Filed by all manufacturers and canners
				or bottlers of soft drinks.
6a.4.2.
				Wholesalers and/or distributors of syrups, powders, and soft drinks. - Filed by
				all persons who are not actually canning or bottling soft drinks.
6a.4.3. Retailers of syrups, powders, and
				soft drinks. - Filed by all dealers other than wholesale dealers involved in
				the mixing, making, compounding, or manufacturing of any drink from a soft
				drink syrup or powder base, or a person selling any soft drink product upon
				which the tax has not been paid.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-6b - Additional Penalty For Late Filing Or Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
6b.1. In addition to the additions to tax,
				penalties and interest authorized in W. Va. Code '11-10-1 et
				seq., if any taxpayer fails to file a return or pay the proper amount of tax
				within the time specified herein, the Commissioner shall refuse to authorize
				the purchase of tax stamps or crowns by the delinquent taxpayer: Provided, That
				if the failure to pay was due to reasonable cause, the Commissioner may waive
				this penalty.
6b.2. The taxpayer
				may request a hearing within sixty (60) days after service of notice of the
				refusal of the Commissioner to authorize the purchase of the tax stamps or
				crowns. Upon receipt of a written request for a hearing filed within the time
				prescribed, the provisions for hearing and appeal in W. Va. Code ''11-10-9 and
				10 shall be applicable.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-8a - Seizure And Sale Of Soft Drink Syrups By Commissioner; Forfeiture; Collection Of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
8a.1. Whenever
				the Commissioner shall discover any soft drink syrups or powders, subject to
				tax as provided by W. Va. Code '11-19-1 et seq. and
				this regulation and upon which the tax has not been paid as herein required,
				the Commissioner is hereby authorized and empowered forthwith to seize and take
				possession of such soft drink syrups, which shall thereupon be deemed to be
				forfeited to the State, and the Commissioner shall within a reasonable time
				thereafter sell such forfeited soft drink syrups and from the proceeds of such
				sale shall collect the tax and interest due thereon, together with a penalty of
				fifty percent (50%) of the tax due and the cost incurred in such proceedings,
				and pay the balance, if any, to the person in whose possession such soft drink
				syrups were found.
8a.2. Such
				seizure and sale shall not be deemed to relieve any person from fine or
				imprisonment provided for violation of any provision of W. Va. Code
				'11-19-1 et seq. and
				this regulation. Such sale shall be made in the county where most convenient
				and economical. Notice of such sale shall be published as a Class I legal
				advertisement in compliance with the provisions of W. Va. Code '59-3-1
				et seq., and the publication area for such publication shall be the county
				wherein such seizure was made and the county wherein the sale is to take place.
				Notice shall be published at least five (5) days prior to the sale.
8a.3. The Commissioner, within ten (10) days
				after seizure, shall give the owner of the soft drink syrups written notice of
				the seizure and forfeiture. The owner may, within twenty (20) days after
				receipt of the notice, request a hearing before the Commissioner or his
				examiner. The hearing shall be held as provided in W. Va. Code '11-10-9 and the
				owner may appeal the decision of the Commissioner as provided in W. Va. Code
				'11-10-10.