Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
Section 110-37-12 - Compensation of Raffle Operator

W. Va. Code R. § 110-37-12

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-37-12 - Compensation of Raffle Operator
12.1. A raffle licensee is authorized under certain circumstances to pay a salary to operators of charitable raffle games who, as members of the licensee organization, have been active members in good standing for at least two (2) years prior to the date of filing the application for a charitable raffle license or the most recent filing of an application for renewal of the license. The salary may be no less than the federal minimum wage and no more than $6.50 per hour worked at the charitable raffle occasion.
12.2. The number of operators which a licensee may pay for working at a charitable raffle occasion is dependent upon the licensee's gross receipts from the raffle occasions as indicated on the licensee's most recently filed annual financial report.
12.2.1. The licensee may pay no more than fifteen (15) operators when a raffle occasion is held in conjunction with a Super Raffle occa­sion.
12.2.2. The licensee may pay no more than eight (8) operators if its gross receipts as indicated in this Subsection equal or exceed $100,000.
12.2.3. The licensee may pay no more than five (5) operators if its gross receipts as indicated in this Subsection is less than $100,000 but equals or exceeds $50,000.
12.2.4. The licensee may pay no more than three (3) operators if its gross receipts as indicated in this Subsection are less than $50,000.
12.3. If a licensee lawfully holds a charitable raffle occasion simultaneously with a charitable raffle occasion, the number of paid charitable raffle operators allowed is in addition to the number of charitable raffle operators allowed under W. Va. Code '47-20-12a. When simultaneous raffle and raffle occasions occur, the raffle operators may be paid only from the raffle proceeds and the raffle operators may be paid only from the raffle proceeds. The charitable raffle and charitable raffle receipts and payments may not be commingled.
12.4. The terms "operator," "raffle opera­tor" and "raffle operator" do not include conces­sion stand workers. Additionally, concession workers may not be paid more than $6.50 per hour.

W. Va. Code R. § 110-37-12