§47-23-2. Definitions
For purposes of this article, unless specified otherwise: (a) "Commissioner" means Tax Commissioner of the State of West Virginia, or his delegate. (b) "Retail value" means the actual consideration paid to the wholesaler by the retailer for any raffle boards or games. (c) "Person" means any individual, association, society, incorporated or unincorporated organization, firm, partnership […]
§47-23-3. Fees
Wholesalers or distributors of charitable raffle boards and games to retailers shall be licensed and a license fee in the amount of $500 shall be paid to the commissioner by each wholesaler or distributor for an annual license. Wholesalers and distributors shall also pay a fee of 20¢ on each dollar of retail value of […]
§47-23-4. No Fee on Charitable Raffle Boards and Games by Municipalities or Other Governmental Subdivisions
No municipality or governmental subdivision shall levy any excise or other tax or fee requiring charitable raffle boards or games to be stamped, or requiring licenses for sale thereof, other than licenses which may be imposed as a result of licenses provided for in article twelve, chapter eleven of this code.