Proceeds of State Fair

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.

§11-16-23. State Fair.

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.

23.2. The State Fair Board may adopt reasonable rules to govern the holding of bingo games at the State Fair. These rules may not be inconsistent with or in violation of the Act.

23.3. Section 7.2 of this rule provides information regarding the taxability of persons holding bingo occasions at the State Fair.