West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-8 - Information Required in Applications

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. All applications for bingo licenses
				shall contain:
8.1.1. The name of the
				applicant and whether the applicant is the major organization, such as, for
				example, a national headquarters of a fraternal or religious association, or an
				affiliate, subsidiary, chapter or lodge of a major organization;
8.1.2. The name of the state or national
				organization;
8.1.3. The
				headquarters' address of the state or national organization;
8.1.4. The address of the applicant
				organization;
8.1.5. The telephone
				number of the applicant organization. If there is no telephone number for the
				applicant organization, then the address and telephone number of the person
				applying on behalf of the organization shall be listed;
8.1.6. The address or location where bingo
				games are to be held;
8.1.7. For
				charitable organizations, a copy of an Internal Revenue Service determination
				letter which states that the organization is exempt from taxation under
				Internal Revenue Code Section 501(a) and is described in Internal Revenue Code
				Sections 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), 501(c)(19), or
				501(d);
8.1.8. A copy of the
				organization's charter, articles of incorporation or other evidence showing
				that the organization has been in existence for at least two (2) years prior to
				the making of the application;
8.1.9. The day or days of the week and the
				time or times when the bingo occasions will be held. The date of the first
				bingo occasion shall also be included;
8.1.10. The name of the owner of the premises
				where the bingo occasions are to be held;
8.1.11. A copy of all rental agreements
				involved if the premises where the bingo occasions are to be held are leased or
				subleased;
8.1.12. A statement as
				to whether the applicant has ever had a previous application for any bingo
				license refused, or whether any previous license has been revoked or suspended.
				This Subdivision applies to bingo licenses applied for or issued by other
				states;
8.1.13. A detailed
				statement of the charitable or public service purpose or purposes for which the
				bingo proceeds will be spent;
8.1.14. A list and description of all
				expenses estimated to be incurred in connection with the holding of bingo
				occasions and any concessions operated. The name and address of each payee
				shall also be included;
8.1.15. If
				a concession is to be operated by an individual or organization other than the
				applicant organization, a copy of any written agreement or an explanation of
				any oral agreement shall be attached. The agreement shall include the
				remuneration to be received by the concession operator;
8.1.16. A statement stating that the
				individuals specified in Subdivisions 8.1.18, 8.1.19 or 8.1.20 of this rule and
				the officers of the applicant organization understand that:
8.1.16.1. Allowing anyone, other than
				authorized individuals, to conduct any portion of the bingo occasion or operate
				any concessions is a violation of the Act;
8.1.16.2. Reports shall be filed and records
				shall be kept as required in the Act;
8.1.16.3. It is a crime to violate any
				provision of the Act; and
8.1.16.4.
				Any violations may result in suspension or revocation of its license and denial
				of applications for subsequent licenses;
8.1.17. A sworn statement by an authorized
				representative of the applicant organization that the information contained in
				the application is true to the best of his or her knowledge;
8.1.18. A list of the names and addresses of
				all officers and members of the board of directors, governors or trustees of
				the applicant organization.