§11-12-1. Short Title
This article shall be cited as the "Business Registration Tax."
§11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business
Any person engaging in or prosecuting any business contrary to provisions of this article, whether without obtaining a certificate therefor before commencing the same, or by continuing the same after the termination of the effective period of such certificate, shall, in addition to all other penalties provided by law, be liable for the payment of […]
§11-12-14. Hearing; Appeal
Any person adversely affected by refusal of the Tax Commissioner, or his representative, to issue a business franchise registration certificate or to renew this certificate may request a hearing before the Tax Commissioner, or his examiner, if such request is made within sixty days from receipt of written notice of the refusal. The hearing provided […]
§11-12-15. Enforcement
Any employee of the State Tax Department so designated by the Tax Commissioner shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article in any county or municipality of this state, and such employee shall, before entering upon the discharge of his duties, […]
§11-12-16. Disposition of Money Collected
All money collected under the provisions of sections three and nine of this article shall be paid into the State Treasury, monthly, by the State Tax Commissioner, and shall be added to and shall constitute a part of the General Fund for the elementary schools.
§11-12-17. Severability of Provisions
The provisions of this article are severable and if any shall be held unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions thereof. It is hereby declared as legislative intent that this article would have been adopted if such unconstitutional provision had not been included therein.
§11-12-18. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the business franchise registration tax imposed by this article twelve, sections one through seventeen, with like effect as if said act were applicable only to such business franchise registration tax imposed […]
§11-12-19. Contractors
(a) General. — Every person who engages in this state in any contracting business or activity shall have a copy of his business registration certificate available at every construction site in this state until his work at such site is completed. (b) Definitions. — For purposes of this section: (1) "Contracting business or activity" means […]
§11-12-2. Definitions
(a) General rule. — Terms used in this article shall have the meaning ascribed to them in section four, article ten of this chapter, unless the context in which the term is used in this article clearly requires a different meaning, or the term is defined in subsection (b) of this section. (b) Terms defined. […]
§11-12-20. Registration of Transient Vendors
(a) Prior to conducting business or otherwise commencing operations within this state, a transient vendor shall obtain a business registration certificate from the Tax Commissioner and pay the tax imposed by this article. (b) Upon receipt of the application for business registration and the posting of the bond required by section twenty-one of this article, […]
§11-12-21. Bond of Transient Vendors
(a) With its application for a business registration certificate, a transient vendor shall post a bond with the Tax Commissioner in the amount of $500 as surety for compliance with the provisions of this article. After a period of demonstrated compliance with these provisions, the Tax Commissioner may reduce the amount of the bond required […]
§11-12-22. Notification to Department
Prior to entering this state to conduct business, a transient vendor shall notify the Tax Commissioner, in writing, of the location or locations where he intends to conduct business and the date or dates when he intends to conduct such business.
§11-12-23. Revocation of Certificate of Transient Merchant
The Tax Commissioner may suspend or revoke a business registration certificate issued to a transient vendor if the transient vendor: (1) Fails to notify the Tax Commissioner as required by section twenty-two of this article.
§11-12-24. Seizure of Property of Transient Vendor
(a) If a transient vendor conducting business within this state fails to exhibit a valid business registration certificate upon demand by an authorized employee of the Tax Commissioner, such employee or any peace officer of this state at the request of such employee shall have authority to seize, without warrant, the tangible personal property and […]
§11-12-25. Severability
If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of this article, but shall be confined in its operation to the provision thereon directly involved in the controversy in […]
§11-12-26. Interpretation of Preceding Sections
None of the provisions of the preceding sections in this article shall affect any of the sections of this article dealing with the corporation land holding tax or the corporation license tax; and none of the sections of this article dealing with such taxes shall affect any of the sections of this article dealing with […]
§11-12-3. Business Registration Certificate Required; Tax Levied; Exemption From Registration; Exemption From Tax; Penalty
(a) Registration required. — No person shall, without a business registration certificate, engage in or prosecute, in the State of West Virginia, any business activity without first obtaining a business registration certificate from the Tax Commissioner of the State of West Virginia. Additionally, before beginning business in this state, such person: (1) If a transient […]
§11-12-4. Application for Business Registration Certificate; Issuance of Business Certificate; Effect of Business Registration Certificate; Municipal License Taxes
(a) General rule. — Except as otherwise provided in this article, a person shall register with the Tax Commissioner prior to engaging in or prosecuting any business activity in this state. The application for business registration shall be in such form and contain such information as the Tax Commissioner may require; and the applicant shall […]
§11-12-4a. Sellers of Cigarettes, Tobacco Products or Cigarette Wrappers Required to Be Licensed; Business Registration Certificate Is License; Criminal Penalties
(a) For registration years beginning on or after July 1, 2000, each person who sells cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail shall apply for and receive a license to sell cigarettes or other tobacco products or cigarette wrappers. The cigarette license application shall be a part of the business […]
§11-12-5. Time for Which Registration Certificate Granted; Power of Tax Commissioner to Suspend, Revoke or Cancel Certificate; Certificate to Be Permanent Until Cessation of Business for Which Certificates Are Granted or Revocation, Suspension or Cancellation by the Tax Commissioner; Penalty for Involuntary Loss of License Due to Failure to Pay Required Fees and Taxes Relating to Business
(a) Registration period. — All business registration certificates issued under the provisions of section four of this article are for the period of one year beginning July 1 and ending June 30 of the following year: Provided, That beginning on or after July 1, 1999, all business registration certificates issued under the provisions of section […]