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Online Charitable Raffle Platform Provider
Before entering into a contract to provide online charitable raffle games in the State of West Virginia, the software company must make a presentation of the software to the Tax Division.
To schedule a presentation, please send an email request to WVBusinessRegistration@WV.Gov.
If the software is deemed to meet the qualifications of W. Va. Code §47-21A-1 et seq. (Online Charitable Raffles), the business must first be registered with the Secretary of State and the Tax Division.
Then, an application to the Tax Commissioner must be filed online at MyTaxes for an Online Raffle Platform Provider license. This is an annual license and must be renewed every year.
All licensed Online Raffle Platform Providers are also required to file a financial report online within 30 days after the expiration of their license.
Late fees will apply if not filed timely.
Online Raffle applications and reports must be filed on MyTaxes.
Online Charitable Raffle License
All charitable online raffle games must utilize an authorized Online Raffle Platform Provider who is licensed by the Tax Commissioner to conduct charitable online raffle games. (See information below about licensing of Online Raffle Platform Providers).
In order to conduct an online charitable raffle occasion, an organization must submit an application to the Tax Commissioner online at least sixty days prior to conducting an occasion. This requirement may be waived for renewal applications. Details about the type of information necessary to complete an application are located in the Charitable Raffle and Online Raffle Handbook.
Organizations with an online raffle license authorized to conduct online charitable raffle occasions are required to file a financial report within 30 days after the expiration of their license (whether annual or limited occasion).
The financial report must be filed on the MyTaxes website.
Details about the type of information necessary to complete a financial report are located in the Charitable Raffle and Online Raffle Handbook.
Online Raffle applications and reports must be filed on the MyTaxes website.