W. Va. Code R. § 110-35-8

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-35-8 - How Fee Paid; Reports Required; Due Date; Records to be Kept; Inspection of Records and Stocks; Examination of Witnesses, Summons, etc

8.1. The retail value fee imposed by W. Va. Code '47-23-3 and these regulations shall be paid by each licensed wholesaler or distributor to the Commissioner on or before the twentieth day of April, July, October and January for the immediately preceding three calendar months.

8.2. The measure of the fee on the retail value of charitable raffle boards and games shall be determined by multiplying the total amount of the retail value of all charitable raffle boards and games sold by wholesalers or distributors to retailers during the said three-month period by twenty percent (20%).

8.3. The fee imposed on the retail value of charitable raffle boards and games shall be in addition to the Consumers Sales and Service Tax imposed by W. Va. Code '11-15-1 et seq. and collected by wholesalers or distributors on sales to retailers who do not furnish a West Virginia sales tax exemption certificate (CST-280) to the wholesaler or distributor.

8.4. All fees due and owing to the Commissioner by reason of W. Va. Code '47-23-1 et seq. and these regulations, if paid after the due dates required by Section 47-23-8 and this section, shall be subject to the provisions of W. Va. Code '11-10-1 et seq., (the West Virginia Tax Administration and Procedures Act).

8.5. Each wholesaler or distributor shall provide with each quarterly payment of fees a return covering the business transacted in the previous three calendar months and providing such other information as the Commissioner may deem necessary for the ascertainment or assessment of the required fee. Such return shall be signed under penalty of perjury on such forms as the Tax Commissioner may prescribe and the wholesaler or distributor shall at the time of filing remit all fees owed or due.

8.5.1. All returns prescribed in W. Va. Code '47-23-8 and this section are required, although a fee might not be due nor any business transacted for the period covered by the return.

8.6. Each person required to file a return shall make and keep such records as are necessary to substantiate the required returns. Necessary records include, but are not limited to, invoices, serial numbers or other verification, inventories, receipts, disbursements, and sales tax exemption certificate, for a period of not less than three (3) years, or the period open to review in the case of waiver of the statute of limitations, whichever is longer.

8.7. Unless otherwise authorized in writing by the Commissioner pursuant to Section 11 of these regulations, each delivery ticket or invoice for each purchase or sale, whether in cash or otherwise, of charitable raffle boards or games must be recorded upon a serially numbered original invoice showing the name and address of the seller and the purchaser, the point of delivery, the date, quantity, description, serial number and price of the product sold, and such other reasonable information as the Commissioner may require. The fee must be stated separately from the quantity and price of the product sold.

8.7.1. Manufacturers who sell charitable raffle boards and games to West Virginia wholesalers and distributors are required to generate such invoices.

8.7.2. Such original invoice must remain with the charitable raffle boards or games while the product is in the possession of the distributor, wholesaler or retailer, or while the product is being transported to a destination in the State of West Virginia.

8.8. The Commissioner is authorized by W. Va. Code '47-23-8 and these regulations to inspect or examine the stock of charitable raffle boards and games kept in and upon the premises of any person where charitable raffle boards and games are placed, stored or sold. Furthermore he or she is authorized to inspect or examine the records, books, papers and any equipment or records of manufacturers, wholesalers and distributors or any other person for the purpose of determining the quantity of charitable raffle boards and games acquired or disbursed to verify the truth and accuracy of any statement or return and to ascertain whether the required fee has been properly paid.

8.9. To assist in obtaining records, books and papers and ascertaining the amount of fees and returns due, the Commissioner has the power to examine witnesses under oath; and if the witness fails or refuses to grant the Commissioner access to the books, records or papers, the Commissioner shall certify the facts and names to the circuit court of the county having jurisdiction of the party and such court shall thereupon issue summons to such party to appear before the Commissioner, at a place designated within the jurisdiction of such court, on a day fixed, to be continued as the occasion may require for good cause shown and give such evidence and lay open for inspection such books and papers as may be required for the purpose of ascertaining the amount of any fee and returns due.

W. Va. Code R. § 110-35-8