reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-4 - Exemptions

Current through Register Vol. XLI, No. 28, July 12, 2024
The provisions of W. Va. Code '35-5B-1 et seq. and
				  the regulations do not apply to:
4.1.
				Sales of property, goods and services subject to the provisions of W. Va. Code
				'47-14-1
				et seq.;
4.2. Sales of services by
				perpetual care cemeteries subject to the provisions of W. Va. Code
				'35-5A-1 et
				seq.;
4.3. Sales of property, goods
				and services by cemeteries owned and operated by a county, municipal
				corporation, church or nonstock corporation not operated for profit if the
				cemetery:
4.3.1. Does not compensate any
				officer or director except for reimbursement of reasonable expenses incurred in
				the performance of official duties;
4.3.2. Does not sell or construct or directly
				or indirectly contract for the sale or construction of vaults or lawn or
				mausoleum crypts; and
4.3.3. Uses
				proceeds from the sale of all graves and entombment rights for the sole purpose
				of defraying the direct expenses of maintaining the cemetery;
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-5 - Deposit in Preneed Trust Required; Who May Serve as Trustee

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Each cemetery
				company shall deposit into an interest bearing trust fund forty percent (40%)
				of the receipts from the sale of property, goods or services purchased pursuant
				to a preneed cemetery company contract, including sales of opening and closing
				or interment services, when the anticipated delivery thereof will be delayed
				more than one hundred twenty (120) days from the initial payment on said
				contract. However, should the proceeds from the sale be financed through a
				lending institution, it shall be considered a cash sale. Deposits are required
				to be made by the cemetery company within thirty (30) days after the close of
				the month in which said receipts are paid to it.
5.1.1. When depositing sales receipts into
				the trust fund, the seller may combine the receipts from different contracts
				into one deposit:
Provided
, That the seller shall maintain
				appropriate records which specify the amounts deposited relative to the
				identified contracts and that the trustee is provided with such
				information.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-6 - Requirements for Preneed Cemetery Company Contracts

Current through Register Vol. XLI, No. 28, July 12, 2024
A preneed cemetery company contract shall:
6.1. Be written in clear understandable
				language and printed in easy-to-read type, size and style;
6.2. Identify the seller, the contract buyer
				and the person for whom the contract is purchased if other than the contract
				buyer;
6.3. Contain a complete
				description of the property, goods or services purchased;
6.4. Clearly disclose whether the price of
				the property, goods or services purchased is guaranteed;
6.5. Provide that if the particular property,
				goods and services specified in the contract are unavailable at the time of
				delivery, the seller shall be required to furnish property, goods and services
				similar in size and style and at least equal in quality of material and
				workmanship and that the representative of the deceased has the right to
				reasonably choose the property, goods or services to be substituted;
				and
6.6. Be executed in duplicate
				and a signed copy given to the buyer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-7 - Identification of Funds

Current through Register Vol. XLI, No. 28, July 12, 2024
Any funds deposited in the seller's trust account shall be
				  identified in the records of the trustee and the seller by the contract number
				  and by the name of the buyer. The trustee may commingle the deposits in any
				  preneed trust account for the purposes of the management thereof and the
				  investment of funds therein.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-8 - Corpus of Trust Account and Income to Remain in Preneed Trust Account; Exception

Current through Register Vol. XLI, No. 28, July 12, 2024
The corpus of the seller's trust account shall remain intact
				  until the property or goods are delivered or services performed as specified in
				  the contracts which comprise such trust account:
Provided,
That
				  the net income from the preneed trust account may be used to pay any
				  appropriate trustee and auditor fees, commissions and costs. The net income
				  from the preneed trust account, after payment of any appropriate trustee and
				  auditor fees, commissions and costs, shall remain in the account and be
				  reinvested and compounded. Any trustee fees, commissions and costs in excess of
				  income shall be paid by the cemetery company and not from the trust. However,
				  the trustee shall, as of the close of the cemetery company's fiscal year, upon
				  the written assurance to the trustee by a certified public accountant employed
				  by the seller, return to the seller any income in the seller's account which,
				  when added to the corpus of the trust account is in excess of the current cost
				  requirements for all undelivered property, goods or services included in the
				  seller's preneed cemetery company contracts including all outstanding preneed
				  cemetery company contracts entered into prior to July 1, 1993. The seller's
				  cost requirements shall be based upon wholesale cost to the seller and shall be
				  certified in its records by a sworn affidavit by the compliance agent and
				  determined by the seller as of the close of the cemetery company's fiscal
				  year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-9 - Disbursement of Trust Funds Upon Performance of Contract; Mausoleum Construction Required

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Upon
				performance of the preneed cemetery company contract, the seller shall certify
				to the trustee by affidavit the amount of specific funds in the trust,
				identified with the contract performed, which the trustee shall pay to the
				seller. The seller may in its records itemize the property, goods or services
				and the consideration paid or to be paid therefore, to which the established
				deposit requirements apply. In such case the seller may, upon certification to
				the trustee of performance or delivery of such property, goods or services and
				of the amount of specific trust funds identified in its records with such
				items, request disbursement of that portion of the specific funds deposited
				pursuant to the contract, which the trustee shall pay to the seller.
9.1.1. When disbursing funds to the seller
				for payment on more than one preneed cemetery company contract, the trustee may
				combine all such payments into one payment:
Provided
, That the
				trustee maintains appropriate records which specify that portion of the total
				payment which is applied to the identified preneed cemetery company contract
				and such information is provided to the seller,
Provided
, However,
				That the seller may net out funds received from sales and funds to be paid for
				expenses incurred by depositing only the amount in excess of the disbursements
				and utilizing the remaining funds for payment of contract expenses:
Provided
further, That when utilizing the netting out method for
				recording activities, complete documentation of the transactions must be
				retained by the seller and provided to the trustee.
9.1.2. When disbursing funds received from
				the trustee, the seller may combine into one payment the amounts to be paid to
				a single payee:
Provided
, That the seller maintains appropriate
				records which specify that portion of the payment which is applied to the
				identified preneed cemetery company contract and such information is provided
				to the payee.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-10 - Seller Required to Keep Records

Current through Register Vol. XLI, No. 28, July 12, 2024
Each seller of a preneed cemetery company contract shall
				  record and keep detailed accounts of each and every contract and of all
				  transactions regarding each preneed cemetery company contract. All such records
				  shall be subject to examination by the Tax Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-11 - Financial Report and Written Assurance Required

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. The cemetery company shall report the
				following information to the Tax Commissioner within four (4) months following
				the close of the cemetery company's fiscal year:
11.1.1. The total amount of principal in the
				seller's trust account;
11.1.2. The
				securities in which the seller's trust account is invested;
11.1.3. The income received from the trust
				and the source of that income during the preceding fiscal year;
11.1.4. An affidavit executed by the
				compliance agent that all provisions of W. Va. Code '35-5B-1 et seq. and
				these regulations which are applicable to the seller and which relate to the
				seller's trust accounts have been complied with;
11.1.5. The total receipts required to be
				deposited in the seller's trust account;
11.1.6. All expenditures from the seller's
				trust account; and
11.1.7. If the
				trustee is other than a bank, savings and loan or other federally insured
				investment banking institution, proof, in a manner determined by the Tax
				Commissioner, that the required fidelity bond has been secured and that it is
				in effect.
11.1.8. Appropriate
				documentation provided by the trustee may be utilized to support the foregoing
				information.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-12 - Inclusion of Property, Goods and Services to be Delivered Within One Hundred Twenty (120) Days

Current through Register Vol. XLI, No. 28, July 12, 2024
The contract may include the sale of preneed property, goods
				  or services to be delivered within one hundred twenty (120) days after the
				  receipt of the initial payment on account of such sale. Contracts may specify
				  separately the total consideration paid or to be paid for preneed property,
				  goods or services not anticipated to be delivered or provided within one
				  hundred twenty (120) days after receipt of initial payment. If a contract does
				  not specify the preneed property, goods or services not anticipated to be
				  delivered or provided within the one hundred twenty (120) day period, the
				  seller shall deposit forty percent (40%) of the total consideration for the
				  entire contract.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-13 - Breach of Contract by Seller; Trust to be Single Purpose Trust

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. If, after a
				written request, the seller fails to perform its contractual duties, the
				purchaser, executor or administrator of the estate, or heirs, or assigns or
				duly authorized representative of the purchaser shall be entitled to maintain a
				proper legal or equitable action in any court of competent jurisdiction. No
				other purchaser need be made a party to or receive notice of any proceeding
				brought relating to the performance of any other contract.
13.2. The seller's trust shall be a single
				purpose trust. The trust funds shall not be available to any creditors as
				assets of the seller, nor may the seller encumber any portion of the trust
				funds.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-14 - Trustee May Rely on Certifications and Affidavits

Current through Register Vol. XLI, No. 28, July 12, 2024
The trustee may rely upon all certifications and affidavits
				  which have been made pursuant to the provisions of W. Va. Code '35-5B-1 et seq. and
				  these regulations and is not liable to any person for such reasonable
				  reliance.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-15 - Transfer of Trust Funds to Another Trustee

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. The seller may, upon notification in
				writing to the trustee, and upon such other terms and conditions as the
				agreement between them may specify, transfer its account funds to another
				qualified trustee. The trustee may, upon notification in writing to the seller,
				and upon such other terms and conditions as the agreement between them may
				specify, transfer the trust funds to another qualified trustee.
15.2. Notwithstanding any terms or conditions
				of any agreement between the seller and the trustee to the contrary, if either
				the seller or the trustee transfers the seller's trust account to another
				qualified account, the trustee may not retain and the seller may not pay any
				portion of the trust funds as payment for any penalty or for any other reason
				related to such transfer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-16 - Use of Trustee's Name in Advertisements

Current through Register Vol. XLI, No. 28, July 12, 2024
No person subject to the provisions of W. Va. Code
				  '35-5B-1 et seq. or
				  these regulations may use the name of the trustee in any advertisement or other
				  public solicitation without written permission of the
				  trustee.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-17 - Cemetery Property Maintained by Cemetery Company

Current through Register Vol. XLI, No. 28, July 12, 2024
With respect to cemetery property maintained by a cemetery
				  company, the cemetery company is responsible for the performance of:
17.1. The care and maintenance of the
				cemetery property it owns; and
17.2. The opening and closing of all graves,
				crypts or niches for human remains in any cemetery property it owns.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-18 - Waiver of Article Void

Current through Register Vol. XLI, No. 28, July 12, 2024
Any provision of any contract which purports to waive any
				  provision of W. Va. Code '35-5B-1 et seq. or
				  these regulations is void.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-19 - Violation a Misdemeanor

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. Any
				person who violates any of the provisions of W. Va. Code '35-5B-1 et seq. is
				guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less
				than one hundred dollars ($100.00) nor more than one thousand dollars
				($1,000.00) for each occurrence, or incarcerated in the county or regional jail
				for a term not to exceed one year, or both fined and incarcerated.
19.2. Any person who violates any of the
				provisions of W. Va. Code '35-5B-1 et seq. shall
				for a second offense be guilty of a felony and, upon conviction thereof, shall
				be fined not less than five hundred dollars ($500.00) nor more than three
				thousand dollars ($3,000.00), or incarcerated in the penitentiary not less than
				one nor more than three years, or, in the discretion of the court, be
				incarcerated in the county jail for a term not to exceed one year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- W.
				Va. Code '47-21-1 et
				seq. allows individual or joint raffle occasions to be lawfully operated by
				licensed qualified charitable or public service organizations under certain
				specified restrictions and conditions. The purpose of this legislative rule is
				to provide the clarifica­tion and guidance necessary for lawful
				implementation and application of the law.
1.2. Authority. -- W. Va. Code ''47-21-21,
				11-10-5 and 29A-3-1 et seq.
1.3.
				Filing Date. -- April 30, 2001.
1.4. Effective Date. -- May 1,
				2001.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-3 - Raffle Operations

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The
				following restrictions are imposed upon licensees for the conduct of a raffle
				occa­sion.
3.1.1. Persons may not
				solicit gifts or donations during the conduct of a raffle occasion.
3.1.2. No games of chance other than a raffle
				authorized in W. Va. Code '47-20-1 et
				seq., and charitable raffles as defined in this rule may be conducted or
				allowed at any raffle occasion.
3.1.3. "Tip boards", "pull tabs" or other
				authorized games of chance shall be sold to the licensee by a distributor which
				has registered with the Department of Tax and Revenue to sell and distribute
				those games of chance under W. Va. Code '47-23-1 et seq. This
				provision does not apply to perforated raffle tickets printed for an
				organization by a local printing company.
3.1.4. The licensee shall possess a valid
				raffle license at the time of the raffle occasion and the license shall be
				present throughout the dura­tion of any and all occasions that the
				licensee sponsors.
3.1.5. Operators
				and raffle workers may not play in or participate in the raffle games or
				occasions in which they are working or assisting.
3.1.6. All raffle material shall possess a
				serial number given by a distributor which is licensed to operate in this
				State.
3.1.7. A licensee may cash
				checks out of raffle funds not exceeding $100.00 per occasion per person. The
				check shall be made payable to the licensee and clearly marked on the face of
				the check with the term "raffle."
3.1.8. All winning raffle tickets, "pull
				tabs" or "tip boards" shall be verified by a worker from the licensee
				organization before any prize money may be distributed.
3.1.9. All raffle occasions shall be open to
				the general public.
3.1.10. Any
				player may request a verifi­cation of the numbers drawn or the winning
				tickets at the time a winner is determined.
3.1.11. Every player shall be given an equal
				opportunity to win.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-4 - Licensing

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Who may hold
				raffle occasions.
4.1.1. Except as provided
				in Subdivision 4.1.4 of this subsection, only persons, as defined in Section 2
				of this rule, who are residents of this State and who are active members of any
				charita­ble or public service organization, as defined in Section 2 of
				this rule, may hold raffle occasions under a valid license if the organization
				has been in existence in this State for two (2) year prior to filing for a
				raffle license.
4.1.2. If the
				applicant is a charitable organization, it shall have an Internal Revenue Code
				Section 501 determination letter before it may file for a raffle
				license.
4.1.3. Before any
				organization may hold a raffle or joint raffle occasion, it shall register with
				the Secretary of State under the Solicitation of Charitable Funds Act. (See,
				Section 28 of this rule).
4.1.4.
				Any charitable or public service organization which has been in existence in
				this State for at least two years may conduct raffle occasions without a
				license if the following provisions are met:
4.1.4.1. The gross proceeds derived by that
				organization from all raffle occasions does not exceed $7500 during any
				calendar year; and
4.1.4.2. No
				prize awarded in any single raffle occasion exceeds $1000.
4.1.5. Any charitable or public service
				organization which is not required to obtain a raffle license is not subject to
				the record keeping provisions of W. Va. Code '47-21-16,
				but shall maintain its own records for raffle. These records shall be kept open
				for inspection by the Tax Commissioner for at least three (3) years.
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

Current through Register Vol. XLI, No. 28, July 12, 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.
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

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-7 - License Fees and Exemptions From Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. License fees.
7.1.1. Annual License - $500.00.
7.1.2. Limited Occasion License -
				$50.00.
7.1.3. State Fair License -
				$500.00.
7.1.4. Exempt - Those
				organizations exempt from licensure under subdivision 4.1.4 of this rule are
				exempt from the fees imposed in this section.
7.1.5. All fees shall be paid to the Tax
				Commissioner and shall accompany the applica­tion for license. If no
				license fee accompanies the application, the application shall not be
				considered to be filed. License fee amounts, if mailed, shall be remitted in
				the form of a check or money order except the license fee for the State Fair
				shall be made either by certified check or money order. Payment may be made in
				person to the West Virginia State Tax Department, Criminal
				Investi­gation Division, Raffle and Raffle Licensing Unit, at 1001 Lee
				Street, Charleston, West Virginia.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-9 - Amendment of License

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. If
				any circumstances, which are beyond the licensee's control, arise that make the
				information in the original application inaccurate or prevent the licensee from
				holding a raffle occasion in accordance with the information in the
				application, the licensee shall request approval from the Tax Commissioner to
				amend or modify its license.
9.2.
				Application for amendment or modifica­tion of the organization's license
				shall be made to the Tax Commissioner. The Commissioner shall provide
				application forms for this purpose.
9.3. Notification by the Tax Commissioner of
				approval of amendments or modifications to the license shall be made to the
				licensee by regular mail.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-10 - Licensee Rules

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Each
				licensee may adopt rules so long as they are not inconsistent with or in
				violation of W. Va. Code '47-21-1 et
				seq. or this rule.
10.2. Any rules
				adopted by a licensee shall be made available for public inspec­tion at
				all raffle occasions.
10.3. Tip
				boards and pull tabs shall be bought, sold and opened only within the area
				designated for the holding of a raffle occasion.
10.4. Any rules adopted by the licensee are a
				part of the records required to be maintained by the licensee.
10.5. A licensee shall file a copy of
				licensee promulgated rules with the Tax Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-11 - Limits on Prizes Awarded: General Provisions

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Prizes shall be valued at fair market
				value at the time of the acquisition for the raffle or at the time of
				purchase.
11.2. Prizes may be
				money, real or personal property or merchandise other than beer, wine, spirits
				or alcoholic liquor.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-12 - Compensation of Raffle Operator

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. A raffle licensee is authorized under
				certain circumstances to pay a salary to operators of charitable raffle games
				who, as members of the licensee organization, have been active members in good
				standing for at least two (2) years prior to the date of filing the application
				for a charitable raffle license or the most recent filing of an application for
				renewal of the license. The salary may be no less than the federal minimum wage
				and no more than $6.50 per hour worked at the charitable raffle
				occasion.
12.2. The number of
				operators which a licensee may pay for working at a charitable raffle occasion
				is dependent upon the licensee's gross receipts from the raffle occasions as
				indicated on the licensee's most recently filed annual financial report.
12.2.1. The licensee may pay no more than
				fifteen (15) operators when a raffle occasion is held in conjunction with a
				Super Raffle occa­sion.
12.2.2. The licensee may pay no more than
				eight (8) operators if its gross receipts as indicated in this Subsection equal
				or exceed $100,000.
12.2.3. The
				licensee may pay no more than five (5) operators if its gross receipts as
				indicated in this Subsection is less than $100,000 but equals or exceeds
				$50,000.
12.2.4. The licensee may
				pay no more than three (3) operators if its gross receipts as indicated in this
				Subsection are less than $50,000.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-13 - Compensation for Concession Operator; Concession Operated by Charitable or Public Service Organization

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				Any licensee may allow any person to operate concessions as a part of a raffle
				occasion and be compensated for that operation: Provided, That:
13.1.1. the licensee organization holds
				regular functions other than raffle occasions on a regular basis;
13.1.2. the concession is regularly
				oper­ated at these regular meetings;
13.1.3. the person which operates the
				concession at regular meetings is the concession­aire for raffle
				occasions;
13.1.4. the terms of the
				agreement, as provided for in Subdivision 8.1.15 of this rule, are the same for
				both regular meetings and for raffle occasions. The licensee shall file the
				agreement with the application for license and if any changes are made in the
				agreement those changes shall be filed with the Tax Commissioner within ten
				(10) days of being agreed upon;
13.1.5. the cost of compensating any
				individual who participates in the conduct of raffle or related concessions
				shall not exceed $6.50 per hour.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-14 - Payment of Reasonable Expenses from Proceeds: Net Proceeds Disbursements

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. The licensee
				may pay reasonable, necessary and actual expenses incurred in connection with
				the conduct of raffle occasions from the proceeds of the conduct of raffle.
				Payments for the ex­penses may not exceed twenty-five percent (25%) of
				the gross proceeds collected during a license period, and are to be measured at
				the end of the license period and not at the end of any single raffle occasion
				or at the end of any quarterly reporting period. These payments may be made
				for:
14.1.1. rent paid for the use of any
				pre­mises that does not exceed the fair market value rent for the
				premises; Provided, That the rent shall be prorated for the days on which
				raffle occasions are held. A copy of the rental agreement shall be filed with
				the application and any changes to that agreement shall be filed within ten
				(10) days of being made;
14.1.2.
				custodial services;
14.1.3. costs
				to the licensee for equip­ment and supplies used to hold the raffle
				occa­sion;
14.1.4. costs to
				the licensee for advertis­ing the raffle occasion, but only to the
				extent the advertising is authorized in W. Va. Code '47-21-17 and Section
				16 of this rule;
14.1.5. hiring
				security personnel but only if the personnel are licensed in accordance with W.
				Va. Code '30-18-1 et
				seq;
14.1.6. the cost of providing
				child care services to raffle patrons: Provided, That any proceeds received
				from the provision of child care services shall be handled in the same manner
				as raffle proceeds;
14.1.7. the
				actual cost to the licensee for the purchase of the prizes awarded at the
				raffle occasions; and
14.1.8. other
				reasonable, necessary and actual expenses such as the reasonable legal fees
				incurred to obtain raffle licensing, accounting fees incurred to provide
				reports required by virtue of holding raffle occasions, license fees,
				authorized salaries paid to raffle operators and the prorata cost of
				utilities.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-15 - Records

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. Separate
				accounting and bookkeeping procedures for raffle operations shall be
				main­tained by each licensee. This means, at a mini­mum, that a
				separate bank account shall be main­tained for raffle proceeds and only
				the preprinted serially numbered checks used in conjunction with this account
				may be used for the payment of expenses. The checks shall be payable to a
				spe­cific person, firm or corporation and at no time may a check be made
				payable to cash. Detailed books of receipts and disbursements shall also be
				maintained.
15.2. All records shall
				be maintained for at least three (3) years or for a longer time period as the
				Tax Commissioner shall, in writing, order. The records shall be held open for
				reasonable inspection by the Commissioner. Results of these inspections may be
				used as grounds for perform­ing an audit of the licensee's
				books.
15.3. Audits of the
				licensee's books may be performed by the Tax Commissioner if he or she has
				reasonable cause to believe that the licensee has violated W. Va. Code
				'47-21-1 et
				seq.
15.4. The Tax Commissioner
				shall perform, or cause to be performed, an audit of the books and records of
				any licensee that has awarded total prizes in excess of one hundred
				seventy-five thousand dollars ($175,000) during the previous license year. The
				Tax Commissioner shall file a copy of the completed audit with the county
				commission of the county in which the licensee holds raffle
				occasions.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-16 - Advertising

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. A licensee
				may advertise its raffle occasions in a reasonable manner: Provided, That the
				advertisements shall include the name of the licensee holding the raffle
				occasion. However, a licensee may not hire or pay any person to de­velop
				or conduct an advertising campaign to promote any raffle occasion.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-17 - Fraud; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. In
				accordance with W. Va. Code '47-21-18, any
				person or licensee that knowingly conducts or participates in a fraudulently or
				deceptively conducted raffle game with intent to defraud is guilty of a
				felony.
17.2. As provided in W. Va.
				Code '47-21-18, the
				penalties upon conviction are:
17.2.1. A fine
				of not less than five hun­dred ($500) or more than ten thousand dollars
				($10,000); or
17.2.2. imprisonment
				in the penitentiary for not less than one (1) or more than five (5) years; or
				both fined and imprisoned.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-18 - Obtaining License Fraudulently; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. In accordance with W. Va. Code
				'47-21-19,
				any individual, association, organization or corporation that knowingly uses
				false, deceptive or fraudulent methods to obtain a license for themselves or
				others is guilty of a misdemeanor.
18.2. As provided in W. Va. Code
				'47-21-19,
				the penalty upon conviction is a fine of not less than five hundred dollars
				($500) or more than ten thousand dollars ($10,000).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-19 - Violation of Provisions; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. In accordance with W. Va. Code
				'47-21-20,
				any person who violates the provisions of W. Va. Code '47-21-1 et
				seq. (other than the provisions concerning fraud and fraudulently obtaining a
				license) is guilty of a misdemeanor.
19.2. The penalty upon conviction is a fine
				of not less than one hundred dollars ($100) or more than one thousand dollars
				($1000). The penalties upon a second conviction are:
19.2.1. a fine of not less than one
				hun­dred ($100) or more than one thousand dollars ($1000);
				and/or
19.2.2. imprisonment for not
				more than one (1) year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-20 - Proceeds of State Fair

Current through Register Vol. XLI, No. 28, July 12, 2024
20.1. All
				proceeds which accrue to the West Virginia State Fair are considered used for
				chari­table or public service purposes. Proceeds that the State Fair
				Board pays to or allows the licensee to retain are expenses incurred by the
				State Fair Board.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-21 - State Fair

Current through Register Vol. XLI, No. 28, July 12, 2024
21.1. A
				charitable raffle license must first be issued to the State Fair Board in order
				for charitable raffles to be held at the State Fair. The State Fair Board shall
				have those charitable raffle occasions occurring at the State Fair conducted by
				one (1) or more persons who:
21.1.1. have
				held regular raffle games for a period of one (1) year prior to the filing of
				the State Fair Board's application;
21.1.2. file an application for a license
				which shall include a copy of any license or agreement entered into between the
				State Fair Board or its licensee and the applicant; and
21.1.3. pay a license fee of five hundred
				dollars ($500.00). This fee shall be paid by certified check or money order,
				or, if the payment is made in person at the State Tax Division, it may be made
				in cash.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-22 - Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
22.1. The Tax
				Commissioner may:
22.1.1. deny an application
				for a license if the issuance of the license would be in violation of the West
				Virginia Code.
22.1.1.1. The applicant may
				protest the denial of the application. Any protest shall be made in writing and
				shall state the reason for the protest. This protest shall be filed with the
				Tax Commissioner within sixty (60) days of the receipt of the denial of the
				license.
22.1.1.2. When protest is
				received, the Commissioner shall set a time and place for a hearing on the
				matter.
22.1.1.3. The Commissioner
				shall send to the applicant a notice containing the date of hearing, the time
				of hearing, the place where the hearing will be held, and a short, plain
				state­ment of the matters asserted.
22.1.1.4. Service of the notice shall be by
				personal or substituted service.
22.1.1.5. At the hearing the applicant may
				produce evidence on its behalf and be repre­sented by counsel.
22.1.1.6. A decision by the
				Commis­sioner upholding the denial of the license is subject to judicial
				review on appeal by the appli­cant.
22.1.1.7. The burden of proof is on the
				applicant;
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-23 - Filing of Reports

Current through Register Vol. XLI, No. 28, July 12, 2024
23.1.
				Annual, limited or state fair licensees shall file annual financial reports on
				forms pro­vided by the Commissioner. These reports shall summarize the
				financial activity of the licensee for the full license year. Each annual
				reports shall be filed no later than (30) days after the end of the license
				period which it covers. The time period covered by the annual report is the
				full license year, or at the election of a licensee receiving state or federal
				funding, the most recently ended state or federal fiscal year. With this
				report, the licensee shall include its expired license.
23.1.1. Example 1. X organization obtains a
				license and holds raffle occasions on September 1, 1996. The annual report is
				due no later than September 30, 1997 (thirty (30) days after the expiration of
				the license which expires on August 31, 1997).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-24 - Filing of Copy of License

Current through Register Vol. XLI, No. 28, July 12, 2024
24.1.
				When granting a raffle license, the Tax Commissioner shall file a copy of the
				license with the clerk of the county commission of the county in which the
				raffle occasions are to be held. The clerk shall record this copy.
24.2. The Tax Commissioner shall make a copy
				of the application available for public in­spection.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-25 - County Option Election

Current through Register Vol. XLI, No. 28, July 12, 2024
25.1.
				A county commission may call a local option election to determine if the
				provisions of W. Va. Code '47-21-1 et
				seq. shall continue in effect in the county. No local option election may be
				called to disapprove the playing of raffle games at the state fair. Raffles are
				permitted in all counties unless and until a local option election is held
				which results in a majority of voters disap­proving the conducting of
				raffle occasions within the county.
25.2. To call the election, a petition for
				election shall be made. The form shall be sub­stantially as follows:
PETITION ON LOCAL OPTION ELEC­TION RESPECTING
				  THE CONDUCT OF RAFFLE GAMES FOR CHARITABLE PURPOSES
IN_COUNTY WEST VIRGINIA
Each of the 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-one (21), 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 county commission may
				  call the election.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-26 - Prohibited Acts

Current through Register Vol. XLI, No. 28, July 12, 2024
26.1. Any
				person, individual, organization, association or corporation convicted of a
				felony or misdemeanor for a gambling offense:
26.1.1. may not obtain, either directly or
				indirectly, a raffle license;
26.1.2. may not conduct a raffle
				game;
26.1.3. may not operate a
				concession;
26.1.4. may not lease
				or provide to any licensee organization any premise where raffle occasions may
				be held.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-26a - Smoking and Nonsmoking Sections

Current through Register Vol. XLI, No. 28, July 12, 2024
26a.1. If smoking is permitted during the
				conduct of any raffle occasion, in coordination with any raffle, super-raffle
				or limited occasion raffle occasion, any raffle operator who
				distrib­utes more than one hundred (100) raffle cards and/or raffle
				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 110-37 - Charitable Raffles › Section 110-37-27 - Restriction on Use of Raffle Equipment

Current through Register Vol. XLI, No. 28, July 12, 2024
27.1. A licensee may only use raffle
				equip­ment:
27.1.1. which it
				owns;
27.1.2. which it borrows
				without com­pensation from another licensee; or
27.1.3. which it leases from another licensee
				for a reasonable and customary amount.
27.1.4. Example 1 - John's Raffle
				Equip­ment Rental, an organized for profit company, may not rent raffle
				supplies to licensees in this State.
27.1.5. Example 2 - S organization owns
				several pieces of raffle equipment. Z organization does not wish to buy what it
				needs to conduct its raffle, but instead wishes to lease the equipment from S
				at a reasonable rate. Z may lease from S if both organizations meet the
				criteria for charita­ble raffle licensees under Subdivision 2.1.3. of
				this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-28 - Requirement for a Registration Statement

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