License Fees and Exemptions From Taxes

7.1. License fees.

7.1.1. Annual License - $500.00.

7.1.2. Limited Occasion License - $50.00.

7.1.3. State Fair License - $500.00.

7.1.4. Exempt - Those organizations exempt from licensure under subdivision 4.1.4 of this rule are exempt from the fees imposed in this section.

7.1.5. All fees shall be paid to the Tax Commissioner and shall accompany the application for license. If no license fee accompanies the application, the application shall not be considered to be filed. License fee amounts, if mailed, shall be remitted in the form of a check or money order except the license fee for the State Fair shall be made either by certified check or money order. Payment may be made in person to the West Virginia State Tax Department, Criminal Investigation Division, Raffle and Raffle Licensing Unit, at 1001 Lee Street, Charleston, West Virginia.

7.2. Exemption from taxes.

7.2.1. Franchise taxes.

7.2.1.1. The license fee imposed in Subsection 7.1 of this rule is in lieu of all other license or franchise taxes or fees of this State.

7.2.1.2. No political subdivision of this State may impose any license or franchise fees or taxes in regard to any raffle occasion.

7.2.2. Consumers sales taxes.

7.2.2.1. The licensee is not required to pay consumers sales tax on purchases to be used or consumed in the conduct of a raffle occasion.

7.2.2.2. The licensee is not required to collect consumers sales tax on any admission fees or any sales of raffle tickets, pull tabs or tip boards.

7.2.3. Other taxes. - The gross proceeds derived from the conduct of raffle occasions are exempt from:

7.2.3.1. state and local business and occupation taxes;

7.2.3.2. income taxes;

7.2.3.3. excise taxes; and

7.2.3.4. all special taxes.