§47-23-1. Short Title
This article shall be known as and may be cited as the "Charitable Raffle Boards and Games Act."
§47-23-10. Transportation of Charitable Raffle Boards and Games; Forfeitures and Sales of Charitable Raffle Boards, Charitable Raffle Games and Equipment; Criminal Sanctions
Every person who shall knowingly transport charitable raffle boards or games upon the public highways, waterways, airways, roads or streets of this state shall have in his actual possession invoices or delivery tickets for such charitable raffle boards or games which shall show the true name and the complete and exact address of the manufacturer, […]
§47-23-11. Administration; Rulemaking; Required Verification
(a) The commissioner shall propose for promulgation, rules to administer the provisions of this article in accordance with the provisions of chapter twenty-nine-a of this code: Provided, That the initial promulgation of rules to administer the provisions of this article shall be by emergency rule. Additionally, the commissioner shall promulgate a rule which requires that […]
§47-23-12. Severability
If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in […]
§47-23-13. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten, chapter eleven of this code shall apply to the fees imposed by this article with like effect as if said act were applicable only to the fees imposed by this article and were set forth in extenso […]
§47-23-14. Effective Date of Article
The provisions of this article enacted in the year 1993 shall be effective on and after July 9, 1993.
§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.
§47-23-7. Surety Bonds Required; Release of Surety; New Bond
The commissioner may require wholesalers and distributors to file continuous surety bond in an amount to be fixed by the commissioner except that the amount shall not be less than $1,000. Upon completion of the filing of a surety bond an annual notice of renewal, only, shall be required thereafter. The surety must be authorized […]
§47-23-7a. Requirement of Wholesalers and Distributors to Be Licensed to Do Business in State; Resident Agent Requirement
(a) Any wholesaler or distributor supplying charitable raffle boards or games to retailers in this state shall be registered to do business in this state pursuant to the provisions of article twelve, chapter eleven of this code. (b) Nonresidents otherwise complying with the provisions of this article may be licensed as wholesalers or distributors of […]
§47-23-8. How Fee Paid; Reports Required; Due Date; Records to Be Kept; Inspection of Records and Stocks; Examination of Witnesses, Summons, etc.
The retail value fee imposed by section three of this article shall be paid by each licensed wholesaler or distributor to the commissioner on or before April 20, July, October and January for the preceding three calendar months. The measure of the fee on the retail value of charitable raffle boards or games shall be […]
§47-23-9. Penalty for Failure to File Return When No Fee Due; Other Offenses; Penalties; Seizures of Illegal Boards and Games; Disposition
(a) Penalty for failure to file required return where no fee due. — In the case of any failure to make or file a return when no fee is due, as required by this article, on the date prescribed therefor, unless it be shown that such failure was due to reasonable cause and not due […]