reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft › Section 110-15L-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Unless a
				specific definition is provided in subsection 2.2 of this section, or the
				context in which the term is used clearly requires a different meaning, the
				terms used in this rule have the definitions provided under W. Va. Code §
									11-10-1,
et seq.,
§ 11-15-1, e
t seq.
, §
				11-15A-1,
et seq.
, or § 11-15B-1,
et
				seq.
2.2. As used in this
				rule:
2.2.1. "Directly used or consumed," in
				the context of repair, remodeling or maintenance of aircraft, aircraft engines
				or aircraft component parts for an aircraft shall mean used or consumed in
				those activities which constitute an integral and essential part of such
				activities, as contrasted with, and distinguished from those activities which
				are simply incidental, convenient, or remote to such activities.
2.2.1.a. Sales of machinery, tools or
				equipment directly used or consumed exclusively in the repair, remodeling or
				maintenance of aircraft, aircraft engines or aircraft component parts for an
				aircraft shall include only:
2.2.1.a.1.
				Machinery, tools, or equipment physically incorporated into the finished
				aircraft, or physically incorporated into the finished aircraft engine or
				aircraft component part on an aircraft, because of repair, remodeling, or
				maintenance activities;
2.2.1.a.2.
				Machinery, tools, or equipment used exclusively for repairing, remodeling, or
				maintaining aircraft; or
2.2.1.a.3.
				Machinery, tools, or equipment used exclusively for repairing, remodeling, or
				maintaining aircraft that qualifies for the exemption under §
				11-15-9(a)(33) of the W. Va. Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft › Section 110-15L-3 - Exemption from the Consumer Sales and Service Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The following sales are exempt from the
				consumer sales and service tax:
3.1.1. Sales
				of aircraft repair, remodeling, and maintenance services when the services are
				to an engine or other component part of an aircraft;
3.1.2. Sales of tangible personal property
				that is permanently affixed or permanently attached as a component part of an
				aircraft, as part of the repair, remodeling, or maintenance service;
				and
3.1.3. Sales of machinery,
				tools or equipment directly used or consumed exclusively in the repair,
				remodeling or maintenance of aircraft, aircraft engines, or aircraft component
				parts for an aircraft, or used exclusively in combination with the purposes
				specified in W. Va. Code §
										11-15-9t(a)
				and the purposes specified in W. Va. Code §
										11-15-9(a)(33)
				of this code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft › Section 110-15L-4 - Exemption from Use Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
Tangible personal property or services are exempt from use
				  tax where (a) the gross receipts from the sale of the personal property or
				  services are exempt from the sales tax by the terms of § 11-15-1,
et seq.
, of the W.Va. Code, and (b) the property or services
				  are being used for the purpose for which it is exempted from the use tax
				  imposed under W. Va. Code §
									11-15A-1,
et seq
.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft › Section 110-15L-5 - Claiming the Exemption

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Any
				person having a right or claim to the exemption set forth in this rule may
				claim the exemption by:
5.1.1. First paying to
				the vendor the tax imposed by this article and then applying to the Tax
				Commissioner for a refund or credit; or
5.1.2. Providing to the vendor his or her
				West Virginia direct pay permit number, as provided in § 11-15-9 d and
				§ 11-15A-3 d of the W. Va. Code and W. Va. Code State R. §
										110-15-9 c;
				or
5.1.3. A person having a right
				or claim to the exemption set forth in this rule may, in lieu of paying the
				sales tax and filing a claim for refund, execute an exemption certificate, in
				the form required by the Tax Commissioner, and deliver it to the vendor of the
				property or service in the manner required by the Tax Commissioner. The Tax
				Commissioner finds that the requirement that permission to execute such a
				certificate be granted specifically upon application of the Tax Commissioner is
				unnecessary, and so generally grants permission to execute such a certificate.
				The form required to apply for an exemption certificate is available online at
https://tax.wv.gov
.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule addresses certain requirements that must be followed if a vendor absorbs
				or assumes sales tax, and addresses certain consequences of such
				action.
1.2. Authority. -- W. Va.
				Code §
									11-10-5,
				and § 11-15A-8(b).
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 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-2 - Background

Current through Register Vol. XLI, No. 28, July 12, 2024
Prior to 2021, it was unlawful for a retailer to advertise or
				  hold out or state to the public or to any purchaser, consumer or user, directly
				  or indirectly, that the West Virginia Consumers Sales and Service Tax and Use
				  Tax would be assumed or absorbed by the retailer, or that any part of the tax
				  would be refunded to the purchaser, consumer or user by the retailer. Pursuant
				  to SB 661, enacted during the 2021 regular legislative session, W. Va. Code
				  §
									11-15A-8
				  was amended, along with various other sections of the code, to allow retailers
				  to absorb or assume the sales and use tax if certain requirements are
				  met.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Unless a
				specific definition is provided under this section heading, or the context in
				which the term is used clearly requires a different meaning, the definitions of
				terms used in this rule are the same as the definitions of those terms found in
				W. Va. Code §
									11-15-1,
et seq.
, § 11-15A-1,
et seq.
, and §
				11-15B-1,
et seq.
3.2. "Retailer," "seller," and "vendor" may
				be used interchangeably in this rule, and are generally defined as those terms
				are defined in W. Va. Code §
									11-15-1,
et seq.
, § 11-15A-1,
et seq.
, and §
				11-15B-1,
et seq.
3.3. "Sales tax" means the West Virginia
				Consumers Sales and Service Tax set forth in W. Va. Code §
									11-15-1,
et seq.
Unless context requires that the term refer only to
				the West Virginia Consumers Sales and Service Tax, "sales tax" should be
				understood to implicitly also mean the West Virginia Use Tax set forth in W.
				Va. Code §
									11-15A-1,
et seq.
, as the two taxes are complementary.
3.4. "Use tax" means the West Virginia Use
				Tax set forth in W. Va. Code §
									11-15A-1,
et seq.
Unless context requires that the term refer only to
				the West Virginia Use Tax, "use tax" should be understood to implicitly also
				mean the West Virginia Consumers Sales and Service Tax set forth in W. Va. Code
				§
									11-15-1,
et seq
., as the two taxes are complementary.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-4 - Requirements for absorbing or assuming the tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. A retailer may directly or indirectly
				advertise, hold out, or state to a customer or to the public that the retailer
				will absorb or assume the tax for the customer if:
4.1.1. The retailer indicates in the
				advertisement, holding out, or statement that the retailer is paying the tax
				for the customer;
4.1.2. The
				retailer does not indicate or imply in the advertisement, holding out, or
				statement that the sale is exempt or excluded from taxation; and
4.1.3. Any purchaser's receipt or other
				statement given to the customer listing the sale price paid or to be paid by
				the customer separately states the total amount of the tax and indicates how
				much of the total tax will be paid by the retailer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-5 - Identity of the taxpayer

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. When
				a retailer absorbs or assumes payment of all or part of the sales tax, the
				retailer is personally liable for payment of the amount of the tax absorbed or
				assumed, consistent with the provisions of W. Va. Code §
									11-15-4a.
5.2. The purchaser, consumer, or user of the
				tangible personal property or service is not considered the taxpayer for any
				portion of the sales tax that is absorbed or assumed by the retailer.
5.3. The purchaser, consumer, or user of the
				tangible personal property or service is considered the taxpayer for any
				portion of the sales tax that is not absorbed or assumed by the
				retailer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-6 - Refunds

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. A retailer
				that absorbs or assumes payment of the sales tax ordinarily due from its
				customer is considered the taxpayer with regard to that portion of the sales
				tax absorbed or assumed.
6.2. As
				the taxpayer of that portion of the sales tax it assumes or absorbs, a retailer
				may file for a refund of taxes paid.
6.3. No refund shall be paid to a retailer
				that absorbs or assumes any part of the sales tax unless the retailer can prove
				that it first paid the tax.
6.4.
				Records and documents relating to and supporting the request for refund of
				assumed or absorbed sales and use tax, penalty, or interest must show that
				sales and use tax was separately stated from the sale price on any record of
				sale, and conclusively demonstrate that the vendor paid the sales and use tax
				on behalf of the buyer, and that the tax was timely remitted to the
				State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-7 - Application to municipal sales and use taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Pursuant to W.Va. Code §§
									8-1-5a
				and
				8-13C-1, et. seq.
				municipal sales and use tax is to be administered in the same manner as the
				state sales and use tax. Therefore, retailers are permitted to absorb or assume
				the municipal sales and use tax provided the requirements of section 4 of this
				rule are met.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-8 - Application to sales tax on motor vehicle sales

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. This rule does not apply to the sales
				tax imposed on motor vehicle sales pursuant to W. Va. Code §
									11-15-3c.
8.2. The sales tax imposed on motor vehicle
				sales pursuant to W. Va. Code §
									11-15-3c
				is collected by the West Virginia Division of Motor Vehicles, and any request
				for refund of that tax must be submitted to the Division of Motor
				Vehicles.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-9 - Application to motor fuel tax

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1.
				This rule does not apply to the motor fuel tax as imposed pursuant to W. Va.
				Code §
									11-15-8b
				and § 11-15A-13 a.
9.2. The
				motor fuel tax as imposed pursuant to W. Va. Code §
									11-15-8b
				and § 11-15A-13 a is essentially a tax imposed at the wholesale
				level.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax › Section 110-15M-10 - Application to special district excise tax

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. This rule does apply to the special
				district excise tax as imposed pursuant to W. Va. Code §
									7-22-1, et. seq. and
				§ 8-38-1, et. seq.
10.2.
				Retailers are permitted to absorb or assume the special district excise tax in
				the same manner and under the same rules as provided in this rule as if it were
				the state sales and use tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- The
				West Virginia Bingo law allows bingo and super bingo games 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 so-called "Bingo Act".
1.2. Authority. -- W. Va. Code ''47-20-23 and
				11-10-5.
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 110-16 - Bingo › Section 110-16-3 - Bingo Operations

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The
				following requirements are imposed upon licensees for the conduct of a bingo
				occasion.
3.1.1. Persons may not solicit
				gifts or donations during the conduct of a bingo occasion.
3.1.2. No games of chance other than bingo,
				super-bingo and charitable raffles authorized in W. Va. Code '47-21-1 and
				charitable raffle boards and games authorized in W. Va. Code Article 47-23 may
				be conducted or allowed at any bingo occasion.
3.1.3. Bingo cards shall have bingo numbers
				printed only on one side.
3.1.4. No
				push out bingo cards may be used.
3.1.5. Bingo cards may not be switched during
				bingo games being called.
3.1.6.
				Cards may not be transferred between players.
3.1.7. Bingo workers and operators may not
				play in games of bingo in which they are working or assisting.
3.1.8. The combinations required to win a
				game shall be clearly announced before each game is begun.
3.1.9. No checks or money orders may be
				accepted in payment for a bingo game: Provided, That a licensee conducting a
				bingo event under the authority of an annual license may receive and cash no
				more than one (1) personal check from any player during only one (1) game for
				each occasion in an amount not in excess of $100.00 which is made payable to
				the licensee and clearly marked on the face of each check with the term
				"Bingo."
3.1.10. No checks other
				than those provided in Subdivision 3.1.9 of this Subsection may be cashed out
				of bingo funds.
3.1.11. Any player
				may request a verification of the numbers drawn at the time a winner is
				determined.
3.1.12. The numbers
				appearing on the winning card shall be verified at the time that the winner is
				determined.
3.1.13. If more than
				one player is verified a winner on the call of the same number, the designated
				prize shall be divided equally to the nearest dollar. If the prize cannot be
				divided, substitute prizes may be given but, the value of the sum of the
				substitute prizes shall not exceed the value of the original prize.
3.1.14. 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 110-16 - Bingo › Section 110-16-4 - Licensing

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Who may hold
				bingo games.
4.1.1. Any charitable or public
				service organization, as defined in Subdivision 2.1.6 of this Rule, may hold
				bingo games under a valid license if it has been in existence in this state for
				two (2) years prior to its filing for a bingo license.
4.1.2. If the applicant is a charitable
				organization it shall have an I.R.C. Section 501 determination letter before it
				may file for a bingo or super-bingo license.
4.1.3. Before any organization may hold a
				bingo or super-bingo game, the organization shall register with the Secretary
				of State under the Solicitation of Charitable Funds Act. (Section 30 of this
				Rule provides additional information).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-5 - 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 and allows the licensee to
				hold no more than two (2) bingo occasions per week. Each occasion may not
				exceed six (6) hours in duration.
5.2. Only one (1) license per year may be
				granted to the major organization and all of its auxiliaries, affiliates,
				chapters or lodges. If the major organization does not obtain a license, the
				auxiliary, affiliate, chapter or lodge 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 Morgantown. This Chapter wishes to hold bingo occasions. Chapter B
				may apply for and obtain a license.
5.2.2. Example 2. - X is a national
				charitable organization with its headquarters in another state. X applies for
				and obtains a bingo license. X also has two (2) chapters in this State. Chapter
				A is located in Beckley and Chapter B in Morgantown. Both Chapter A and Chapter
				B wish to hold bingo occasions. Both may apply for and obtain a
				license.
5.2.3. Example 3. - C is a
				West Virginia volunteer fire department with two auxiliaries in the state. If C
				applies for and obtains a bingo license, neither of the auxiliaries may apply
				for and obtain a license. However, the auxiliaries may play on C's license if
				they comply with all provisions of the Act and this rule. (e.g. the total
				number of bingo occasions conducted by C and its auxiliaries may not exceed two
				(2) per week or one hundred four (104) per year, etc.).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-6 - 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
				two (2) weeks and bingo occasions may be held only once every twenty-four (24)
				hours during the time period. No bingo occasion held in accordance with a
				limited occasion license may exceed twelve (12) hours in duration.
6.2. Only three (3) limited occasion licenses
				a year may be granted to the major organization and all of its auxiliaries,
				affiliates, chapters or lodges. If the major organization does not obtain a
				license, the auxiliary, affiliate, chapter or lodge may obtain a license. If an
				organization holds an annual license and it wishes to hold bingo occasions as
				provided for in this section, it shall also obtain a limited occasion license.
				But, no licensee that holds an annual license may obtain more than one (1)
				limited occasion license.
6.3. For
				purposes of this section, branches, chapters or lodges of any national
				association or 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 major organization for purposes of this Act.
6.4. Two (2) or more organizations may hold a
				joint bingo occasion if each organization has a valid limited occasion license
				for jointly held occasion.
6.5. The
				licensee shall conspicuously display its Limited occasion bingo license at the
				location where the bingo occasions are held.
6.6. All bingo occasions held under a limited
				occasion license shall be open to the public. A person shall be at least
				eighteen (18) years of age to play in or conduct a limited occasion bingo game.
				A person under eighteen (18) may attend the playing of a bingo game if
				accompanied by or under the supervision of an adult relative or a legal
				guardian of the person. Additionally, a person shall be at least eighteen (18)
				to purchase a charitable raffle board ticket authorized by W. Va. Code
				'47-23-1 et seq. and
				Tax Department rule Charitable Raffle Boards and Games, 110 C.S.R.
				35.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-6a - Super-Bingo License

Current through Register Vol. XLI, No. 28, July 12, 2024
6a.1. Any
				charitable or public service organization that is eligible to apply for a
				regular or limited occasion bingo license may, upon payment of the super-bingo
				license fee, apply to the Tax Commissioner for an annual license to conduct
				super-bingo occasions. The holder of a super-bingo license may conduct one
				super-bingo occasion each month during the period of the license. No
				super-bingo occasion may last longer than six (6) hours, regardless of whether
				it is held separately or in conjunction with a regular or limited occasion
				bingo license.
6a.2. A holder of a
				regular or limited occasion bingo license may apply to the Commissioner for a
				super-bingo license. However, possession of a regular of limited occasion bingo
				license is not required in order to obtain a super-bingo license.
6a.3. Only one (1) super-bingo license per
				year may be granted to the major organization and all of its auxiliaries,
				affiliates, chapters or lodges. If the major organization does not obtain a
				license, the auxiliary, affiliate, chapter or lodge may obtain a license.
6a.3.1. Example 1. - X is a national
				charitable organization with its headquarters in another state. Chapter B is
				located in Morgantown. This Chapter wishes to hold super-bingo bingo occasions.
				Chapter B may apply for and obtain a license.
6a.3.2. Example 2. - X is a national
				charitable organization with its headquarters in another state. X applies for
				and obtains a super-bingo bingo license. X also has two (2) chapters in this
				State. Chapter A is located in Beckley and Chapter B in Morgantown. Both
				Chapter A and Chapter B wish to hold super-bingo bingo occasions. Both may
				apply for and obtain a license.
6a.3.3. Example 3. - C is a West Virginia
				volunteer fire department with two auxiliaries in the state. If C applies for
				and obtains a super-bingo bingo license, neither of the auxiliaries may apply
				for and obtain a license. However, the auxiliaries may play on C's license if
				they comply with all provisions of the Act and this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-7 - License Fees and Exemption 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. Annual license for a volunteer or
				nonprofit group which grosses less than $20,000. - $200.00.
7.1.3. Bona fide senior citizens organization
				annual license. - $50.00.
7.1.4.
				Limited occasion license. - $100.00.
7.1.5. State Fair license. -
				$500.00.
7.1.6. Super-bingo
				license. - $5,000.00.
7.1.7. The
				applicant for a license shall pay all fees to the tax commissioner and the
				payment 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 must be made either by
				certified check or money order. If payment is made in person to the West
				Virginia State Tax Division, Registration Unit, it may be made in
				cash.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-9 - Amendment of License

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. If
				any circumstances, which are beyond the licensees' control, arise that make the
				information in the original application inaccurate or prevent the licensee from
				holding a bingo occasion in accordance with the information in the application,
				then before holding any bingo occasion under those circumstances the licensee
				shall request approval from the tax commissioner to amend or modify its
				license: Provided, That a super-bingo license may not be amended to allow more
				than one (1) super-bingo occasion during each calendar month of the licensed
				period or to extend the period of time for which the super-bingo license is
				issued.
9.2. Application for
				amendment or modification shall be made to the tax commissioner. The
				commissioner shall provide application forms for this purpose. The
				commissioner, upon receipt of the application, may:
9.2.1. modify the license to reflect changes
				in the holding of one (1) or more bingo occasions under an annual license if
				these changes are temporary;
9.2.2.
				modify the license to reflect changes affecting fewer than one-third (1/3) of
				the bingo occasions to be held under a limited occasion license; or,
9.2.3. amend the license if the changes under
				an annual license are permanent or if the changes under a limited occasion
				license affect one-third (1/3) or more of the occasions scheduled.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-10 - 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 the Bingo Act or these rules this rule.
10.2. A licensee may not allow an individual
				not present to play any bingo games.
10.3. Any rules adopted by a licensee shall
				be made available for inspection at all bingo occasions.
10.4. Any rules adopted are a part of the
				records required to be kept.
10.5.
				The 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 110-16 - Bingo › Section 110-16-11 - Limits on Prizes Awarded: State Fair Excepted

Current through Register Vol. XLI, No. 28, July 12, 2024
During the period of a license, the average total prizes
				  awarded for any single bingo occasion, whether held by one (1) licensee or by
				  two (2) or more limited occasion licensees' holding a joint bingo occasion, may
				  not exceed ten thousand dollars ($10,000.00) in value: Provided, That if a
				  properly licensed licensee holds a super-bingo occasion during a bingo
				  occasion, regular bingo prizes awarded during that occasion may not exceed ten
				  thousand dollars ($10,000.00) and the super-bingo prizes awarded during that
				  occasion may not exceed fifty thousand dollars ($50,000.00).
11.2.1. Example. - B organization holds bingo
				occasions on Tuesday and Thursday under a valid license. On Tuesday, prizes
				totaling five thousand dollars ($5,000) are awarded. B may award ten thousand
				dollars ($10,000) on Thursday or any subsequent night. The average total prizes
				for any bingo occasion may not exceed ten thousand dollars ($10,000.00).
11.3. Prizes shall be valued at
				fair market value on the day they are awarded.
11.4. Prizes may be money or merchandise, but
				they may not be beer, nonintoxicating beer, wine, spirits or alcoholic
				liquor.
11.5. If an individual,
				group or association plans to play bingo without a license because there is no
				consideration paid for the use of bingo cards and no other fees are charged to
				play, the prizes awarded for each game may not exceed ten dollars ($10.00) in
				cash or merchandise.
11.5.1. Example 1. - X
				family has a reunion every year at which bingo is played. No consideration is
				charged for the bingo cards and no door fee is charged. The prize for each game
				is an ice cream gift certificate worth five dollars ($5.00). X family does not
				need to obtain a license to play bingo.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-12 - Operators of Bingo Games and Related Concessions; State Fair Excepted

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. Only persons
				who are residents of West Virginia and who are active members of the licensee
				organization or its authorized auxiliary may participate in the conduct of any
				bingo game or operate any concession in conjunction with a bingo occasion. This
				Subsection does not apply to State Fair bingo licenses.
12.2. In no instance may an individual, under
				eighteen (18) years of age, participate in the conduct of a bingo occasion:
				Provided, That a junior volunteer firefighter sixteen (16) years of age or
				older may assist the volunteer fire company of which the junior volunteer
				firefighter is a member in the conduct of a bingo event under an annual license
				when the junior volunteer firefighter is supervised by a senior member of the
				same volunteer fire company who is over the age of twenty-one (21)
				years.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-12a - Compensation of Bingo Operator

Current through Register Vol. XLI, No. 28, July 12, 2024
12a.1. A bingo licensee, under certain
				circumstances, may pay a salary, not to exceed the federal minimum wage, to
				operators of bingo games who are active members of the licensee organization.
12a.1.1. If the licensee's gross receipts
				from bingo occasions equal or exceed $100,000.00 for the licensee's most
				recently filed annual financial report, a salary may be paid to not more than
				eight (8) operators.
12a.1.2. If the
				licensee's gross receipts from bingo occasions are less than $100,000.00 but
				equal or exceed $50,000.00 for the licensee's most recently filed annual
				financial report, a salary may be paid to no more than five (5)
				operators.
12a.1.3. If the
				licensee's gross receipts from bingo occasions are less than $50,000.00 for the
				licensee's most recently filed annual financial report, a salary may be paid to
				no more than three (3) operators.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-13 - Compensation

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. The licensee
				may not pay any monetary consideration to any individual who participates in
				the conduct of a bingo occasion, except as otherwise authorized in Section 12a
				of this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-14 - Concessions Exception

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. The
				only exceptions to the prohibition in Section 13 of this rule that no monetary
				consideration may be paid to any individual who participates in the conduct of
				a bingo occasion are:
14.1.1. That a licensee
				may allow another to operate concessions in conjunction with bingo occasions if
				the following conditions are met:
14.1.1.1.
				the licensee holds regular meetings or functions other than bingo
				occasions;
14.1.1.2. the concession
				is regularly operated at these regular meetings;
14.1.1.3. the individual, firm or corporation
				who operates the concession at regular meetings is to be the concessionaire for
				bingo occasions;
14.1.1.4. the
				agreement terms are the same for both regular meetings and for bingo occasions.
				The licensee shall file the agreement with the application for license, and any
				changes are made in the agreement must be filed with the tax commissioner
				within ten (10) days.
14.1.1.4.a. In this
				circumstance, the concessionaire may be compensated from the bingo occasion
				proceeds for his or her services. This compensation 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 110-16-15 - Use of Facilities for Bingo

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. The property owner may not allow his or
				her facilities to be used for the playing of bingo or super-bingo for more than
				six (6) consecutive hours during any calendar day. The rent paid for using the
				facilities for the playing of bingo and super-bingo may not exceed fair market
				value rent of the facilities.
15.2.
				The property owner may not allow his or her facilities to be used by more than
				four (4) super-bingo licensees for the playing of super-bingo during any period
				of four (4) consecutive calendar weeks. Additionally, super-bingo may be played
				during two (2) consecutive days during a conventional weekend (Saturday and
				Sunday); Provided, That the super-bingo occasions may occur at the same
				facility no more often than on alternating weekends during a calendar
				month.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-16 - Payment of Reasonable Expenses: Disbursements and Net Proceeds

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. The licensee
				may pay reasonable, necessary and actual expenses incurred in connection with
				the conduct of bingo occasions from the proceeds of the conduct of bingo, but
				the payments cannot exceed twenty-five percent (25%) of the gross receipts
				collected during a license period measured at the end of that license period
				and not at the end of any single bingo occasion or at the end of any applicable
				quarterly reporting period: Provided, That so long as the licensee's records
				can provide sufficient supporting information, the percentage limitations may
				be applied separately with respect to each separate bingo license a given
				licensee organization holds. These payments may be made for:
16.1.1. rent paid for the use of any premises
				that does not exceed the fair market value for the premises, prorated for the
				days on which bingo occasions are conducted, but only if a copy of the rental
				agreement was filed with the application for license and any changes to the
				agreement were filed within ten (10) days of being made;
16.1.2. custodial services;
16.1.3. costs to the licensee for equipment
				and supplies used to hold the bingo occasion;
16.1.4. costs to the licensee for advertising
				the bingo occasion, but only to the extent the advertising is authorized in W.
				Va. Code '47-20-17 and Section
				18 of this rule;
16.1.5. hiring
				security personnel but only if the personnel are licensed in accordance with W.
				Va. Code '30-18-1 et
				seq;
16.1.6. the cost of providing
				child care services to bingo patrons: Provided, That any proceeds received from
				the provision of child care services shall be handled in the same manner as
				bingo proceeds;
16.1.7. the actual
				cost to the licensee for prizes; and
16.1.8. other reasonable, necessary and
				actual expenses such as the reasonable legal fees incurred to obtain bingo
				licensing, accounting fees incurred to provide reports required by virtue of
				holding bingo licenses, license fees, authorized salaries paid to bingo
				operators and the prorata cost of utilities.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-17 - Records

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. Separate
				accounting and bookkeeping procedures for bingo operations shall be maintained
				by each licensee. This means, at the minimum, that a separate bank account
				shall be maintained for bingo 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 made payable to a specific person, firm or corporation and
				at no time may a check be made payable to cash. The licensee shall keep
				Detailed books of receipts and disbursements.
17.2. The licensee shall maintain all records
				for at least three (3) years or for such longer period as the tax commissioner
				shall, in writing, order and these 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.
17.3. 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 the act.
17.4. The Tax Commissioner shall perform, or
				cause to be performed, an audit of the books and records of any licensee that
				has awarded during the previous license year total prizes in excess of one
				hundred seventy-five thousand dollars ($175,000.00). The Tax Commissioner shall
				file a copy of the completed audit with the county commissioner of the county
				wherein the license holds bingo occasions.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-18 - Advertising

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. A licensee
				may advertise its bingo occasions in a reasonable manner; Provided, That the
				advertisements shall include the name of the licensee holding the bingo
				occasion. However, a licensee may not hire any person to develop or conduct an
				advertising campaign to promote any bingo occasion. Advertising 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 110-16-19 - Fraud; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. Any
				person or licensee that knowingly conducts or participates in a fraudulently or
				deceptively conducted bingo game with intent to defraud is guilty of a
				felony.
19.2. The penalties upon
				conviction are:
19.2.1. A fine of not less
				than five hundred ($500) or more than ten thousand dollars ($10,000);
				and/or
19.2.2. imprisonment in the
				penitentiary for not less than one (1) or more than five (5) years.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-20 - Obtaining License Fraudulently; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
20.1. Any individual, association,
				organization or corporation than knowingly uses false, deceptive or fraudulent
				methods to obtain a license for themselves or others is guilty of a
				misdemeanor.
20.2. The penalty upon
				conviction is a fine of not less than five hundred ($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 110-16 - Bingo › Section 110-16-21 - Violation of Provisions; Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
21.1. Any person who violates the provisions
				of the bingo act (other than the provisions concerning fraud and fraudulently
				obtaining a license) is guilty of a misdemeanor.
21.2. The penalty upon conviction is a fine
				of not less than one hundred ($100) or more than one thousand dollars ($1,000).
				The penalties upon a second conviction are:
21.2.1. a fine of not less than one hundred
				($100) or more than one thousand dollars ($1,000); and/or
21.2.2. 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 110-16 - Bingo › Section 110-16-22 - Proceeds of State Fair

Current through Register Vol. XLI, No. 28, July 12, 2024
22.1. 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 110-16 - Bingo › Section 110-16-23 - State Fair

Current through Register Vol. XLI, No. 28, July 12, 2024
23.1. Bingo
				occasions to be held at the State Fair: Provided, That super-bingo occasions
				may not be held at the State Fair. To obtain a State Fair bingo license a
				person shall:
23.1.1. have held regular bingo
				games for a period of two (2) years prior to the filing of the
				application;
23.1.2. 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
23.1.3. pay a
				license fee of five hundred dollars ($500.00). This payment shall be made 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 110-16 - Bingo › Section 110-16-24 - Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
24.1. The tax
				commissioner may:
24.1.1. deny an application
				for license if the issuance of the license would be in violation of the Act.
24.1.1.1. The applicant may protest the
				denial of the application. Any protest shall be made in writing and shall state
				the reason for the protest. The protest shall be filed with the tax
				commissioner within sixty (60) days of the receipt of the denial of the
				license.
24.1.1.2. The
				Commissioner, upon receipt of the protest, shall set a time and place for a
				hearing on the matter.
24.1.1.3.
				The Commissioner shall send a notice to the applicant containing:
24.1.1.3.a. the date of hearing;
24.1.1.3.b. the time of hearing;
24.1.1.3.c. the place where the hearing will
				be held; and
24.1.1.3.d. a short,
				plain statement of the matters asserted.
24.1.1.4. The notice shall be service by
				certified mail, or by personal or substituted service.
24.1.1.5. At the hearing the applicant may:
24.1.1.5.a. produce evidence in its behalf;
				and
24.1.1.5.b. be represented by
				counsel.
24.1.1.6. A
				decision by the commissioner upholding the denial of the license is subject to
				judicial review on appeal by the applicant.
24.1.1.7. 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 110-16 - Bingo › Section 110-16-25 - Filing of Reports

Current through Register Vol. XLI, No. 28, July 12, 2024
25.1.
				Annual licensees and super-bingo licensees shall file, quarterly and annually,
				financial reports on forms provided by the commissioner. These reports shall
				summarize the financial activity of the licensee for the reported time period.
				The quarterly reports shall be filed no later than twenty (20) days after the
				end of the quarter which it covers. Annual reports shall be filed no later than
				thirty (30) days after the expiration of the license. 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 the annual report, the licensee shall include its expired
				license.
25.1.1. Example 1. - Y organization
				obtains a license and starts bingo operations on November 1. Its quarterly
				reports are due on January 20 (twenty (20) days after the end of this quarter
				on December 31), April 20, July 20 and October 20. The annual report is due on
				November 30 (thirty (30) days after the expiration of the license on October
				31).
25.1.2. Quarters are on
				standard basis. In other words January 1 - March 31, is the first quarter,
				April 1 - June 30, is the second quarter July 1 - September 30, is the third
				quarter, and October - December 1, is the fourth quarter.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-26 - Filing of Copy of License

Current through Register Vol. XLI, No. 28, July 12, 2024
26.1.
				When the commissioner grants a license, he or she shall file a copy of the
				license with the clerk of the county commission of the county in which the
				bingo occasions are to be held. The clerk shall record this copy.
26.2. The commissioner shall make a copy of
				the application available for public inspection.