Senate Bill No. 607
(By Senator Snyder)
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[Introduced February 22, 1999;
referred to the Committee on the Judiciary; and then to the
Committee on Finance.]
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A Bill to amend and reenact sections three and eight, article twenty-three, chapter forty-seven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
relating to the statutory fee on sales of charitable raffle
boards and games; specifying that 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 shall be paid to the tax commissioner by each
wholesaler or distributor for an annual license; specifying
that wholesalers and distributors shall pay a fee of twenty
cents on each dollar of retail value of each charitable raffle
board or game sold to a retailer licensed pursuant to article
twenty-one of said chapter; specifying that wholesalers and
distributors shall pay a fee of three dollars on each dollar of retail value of each charitable raffle board or game sold
to retailers not licensed pursuant to article twenty-one of
said chapter; specifying that such fee shall be in addition to
any tax imposed pursuant to the provisions of article fifteen,
chapter eleven of said code; and specifying that the fees
imposed by article twenty-three, chapter forty-seven of said
code shall be deposited in accordance with the provisions of
section two-a, article nine, chapter eleven of said code.
Be it enacted by the Legislature of West Virginia;
That sections three and eight, article twenty-three, chapter
forty-seven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as
follows:
ARTICLE 23. CHARITABLE RAFFLE BOARDS AND GAMES.
§47-23-3. Fees.
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 shall be paid to the commissioner by
each wholesaler or distributor for an annual license. Wholesalers
and distributors shall also pay a fee of twenty cents on each
dollar of retail value of each charitable raffle board or game sold
to a retailer licensed pursuant to article twenty-one of this
chapter. Wholesalers and distributors shall also pay a fee of
three dollars on each dollar of retail value of each charitable
raffle board or game sold to retailers not licensed pursuant to article twenty-one of this chapter. This fee shall be in addition
to any tax imposed pursuant to the provisions of article fifteen,
chapter eleven of this code. The fees imposed by this article shall
be deposited in accordance with the provisions of section two-a,
article nine, chapter eleven of this code.
§47-23-8. How fee paid; reports required; due date; records to be
kept; inspection of records and stocks; examination of
witnesses, summons, etc.
The retail value fee imposed by section three of this article
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 preceding three calendar months. The measure
of the fee on the retail value of charitable raffle boards or games
shall be determined by multiplying the total amount of the retail
value of all charitable raffle boards and games sold by a
wholesaler or distributor to retailers licensed pursuant to article
twenty-one of this chapter during the said three-month period by
twenty percent and by multiplying the total amount of the retail
value of all charitable raffle boards and games sold by a
wholesaler or distributor to retailers not licensed pursuant to
article twenty-one of this chapter during the said three-month
period by three hundred percent. Said fee shall be in addition to
any tax imposed pursuant to the provisions of article fifteen,
chapter eleven of this code. All fees due and owing to the
commissioner by reason of this article, if paid after the due dates required by this section, shall be subject to the provisions of
article ten, chapter eleven of this code. 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 fee imposed by this article. 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.
The returns prescribed herein are required, although a fee
might not be due or no business transacted for the period covered
by the return.
Each person required to file a return under this article shall
make and keep such records as shall be prescribed by the
commissioner that are necessary to substantiate the returns
required by this article, including, but not limited to, invoices,
serial numbers or other verification, inventories, receipts,
disbursements and sales, for a period of time not less than three
years.
Unless otherwise permitted, in writing, by authority of the
commissioner, each delivery ticket or invoice for each purchase or
sale of charitable raffle boards or games must be recorded upon a
serially numbered invoice showing the name and address of the
seller and the purchaser, the point of delivery, the date, quantity, serial number and price of the product sold and the fee
must be set out separately, and such other reasonable information
as the commissioner may require. These invoicing requirements also
apply to cash sales and a person making such sales must maintain
such records as may be reasonably necessary to substantiate his
return.
In addition to the commissioner's powers set forth in section
five, article ten, chapter eleven of this code, the commissioner
shall have authority 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, and he or she shall have authority 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 fee imposed by
this article has been properly paid.
In addition to the commissioner's powers set forth in section
five, article ten, chapter eleven of this code, and as a further
means of obtaining the records, books and papers of a manufacturer,
wholesaler, distributor or any other person and ascertaining the
amount of fees and returns due under this article, the commissioner
shall have the power to examine witnesses under oath; and if the
witness shall fail or refuse at the request of the commissioner to grant 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 fee and returns due, if any.
Note: The purpose of this bill is to increase the fee applied
on the distribution of raffle tickets, tips and similar gaming
paraphernalia sold to persons other than charitable raffle
licensees.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.