There is a newer version of the West Virginia Code
2015 West Virginia Code
CHAPTER 47. REGULATION OF TRADE
ARTICLE 23. CHARITABLE RAFFLE BOARDS AND GAMES.
§47-23-4. No fee on charitable raffle boards and games by municipalities or other governmental subdivisions.
WV Code § 47-23-4 (2015) What's This?
No municipality or governmental subdivision shall levy any excise or other tax or fee requiring charitable raffle boards or games to be stamped, or requiring licenses for sale thereof, other than licenses which may be imposed as a result of licenses provided for in article twelve, chapter eleven of this code.
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