Fees

3.1. Wholesalers or distributors of charitable raffle boards and games to retailers shall be licensed and a license fee in the amount of five hundred dollars ($500.00) shall be paid to the Commissioner by each wholesaler or distributor for an annual license.

3.1.1. A single license fee of five hundred dollars ($500.00) shall be paid to the Commissioner regardless of whether a person is engaged in multiple activities, e.g. manufacturing, packaging, preparing, repackaging, wholesaling and distributing charitable raffle boards and games.

3.2. Wholesalers and distributors shall pay a fee in the amount of 20% of retail value of each charitable raffle board or game sold to a retailer. This fee shall be in addition to the Consumers Sales and Service Tax imposed by W. Va. Code §11-15-1 et seq.

3.2.1. A wholesaler or distributor must pay the twenty percent (20%) fee and collect six percent (6%) consumers sales and service tax from a retailer unless:

3.2.1.a. The wholesaler or distributor obtains from the retailer a West Virginia sales tax exemption certificate (CST-280) in which case only the twenty percent (20%) fee is paid.

3.2.1.b. The wholesaler or distributor obtains from the retailer a copy of the exemption document (RAF-3) authorized under W. Va. Code §47-21-3 in which case only the six percent (6%) consumers sales and service tax is collected (unless a West Virginia Sales Tax Exemption Certificate (CST-280) is obtained, in which case no six percent (6%) consumers sales and service tax is collected).

3.2.2. Manufacturers who sell charitable raffle boards and games to wholesalers or distributors who are not retailers will not pay the twenty percent (20%) fee on the retail value of such charitable raffle boards and games. However, manufacturers must collect the six percent (6%) consumers sales and service tax unless a West Virginia sales tax exemption certificate (CST-280) is obtained from the wholesaler or distributor, or unless the sale does not occur in West Virginia.

3.3. All revenue from the foregoing fees shall be placed in the special revenue account established under the authority of W. Va. Code §11-9-2a.