Licensed On-Line Bingo and Raffles

3.1. On-line bingo may be conducted by any organization licensed to conduct bingo under the provisions of W. Va. Code §47-20-1, et seq., and all laws and legislative rules relating to the conduct of bingo shall apply equally to the conduct of such on-line games.

3.2. On-line raffles may be conducted by any organization licensed to conduct raffles under the provisions of W. Va. Code §47-21-1, et seq., and all laws and legislative rules relating to the conduct of raffles shall apply equally to the conduct of such on-line games.

3.3. Pursuant to the authority granted to the Commissioner under W. Va. Code §47-23-2(e), electronic raffles or on-line raffles, as defined by this Rule, shall be considered “charitable raffle games” subject to the provisions of the Charitable Raffle Boards and Games Act [W. Va. Code §47-23-1, et seq.].

3.4. On-line service providers, as defined by this rule, shall register with the State Tax Division under the provisions of W. Va. Code §11-12-1, et. seq.

3.5. Providers of any supplies or equipment for the conduct of electronic raffles, or providers of on-line services to facilitate the conduct of on-line raffles shall register as wholesalers or distributors of charitable raffle boards and games under the provisions of W. Va. Code §47-23-3. Fees imposed by that section shall be based on the gross charges to the licensee for the provision of such services.