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West Virginia Code
Chapter 11
12
Business Registration Tax.
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11-12-1
Short title.
11-12-2
Definitions.
11-12-3
Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty.
11-12-3a
W. Va. Code § 11-12-3a
Repealed
11-12-4
Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
11-12-4a
Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties.
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.
11-12-5a
Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal.
11-12-6
Business certificate a personal privilege not assignable; change of name, location, ownership, etc.
11-12-6a
W. Va. Code § 11-12-6a
Repealed
11-12-6b
W. Va. Code § 11-12-6b
Repealed
11-12-7
Display of registration certificate; injunction; public information, reciprocal exchange of information.
11-12-8
W. Va. Code § 11-12-8
Repealed
11-12-9
Penalties.
11-12-10
Collection of back taxes; notice of discontinuance of business.
11-12-11
W. Va. Code § 11-12-11
Repealed
11-12-12
W. Va. Code § 11-12-12
Repealed
11-12-13
W. Va. Code § 11-12-13
Repealed
11-12-14
Hearing; appeal.
11-12-15
Enforcement.
11-12-16
Disposition of money collected.
11-12-17
Severability of provisions.
11-12-18
General procedure and administration.
11-12-19
Contractors.
11-12-20
Registration of transient vendors.
11-12-21
Bond of transient vendors.
11-12-22
Notification to department.
11-12-23
Revocation of certificate of transient merchant.
11-12-24
Seizure of property of transient vendor.
11-12-25
Severability.
11-12-26
Interpretation of preceding sections.
11-12-27
W. Va. Code § 11-12-27
Repealed
11-12-28
W. Va. Code § 11-12-28
Repealed
11-12-29
W. Va. Code § 11-12-29
Repealed
11-12-30
W. Va. Code § 11-12-30
Repealed
11-12-31
W. Va. Code § 11-12-31
Repealed
11-12-32
W. Va. Code § 11-12-32
Repealed
11-12-33
W. Va. Code § 11-12-33
Repealed
11-12-34
W. Va. Code § 11-12-34
Repealed
11-12-35
W. Va. Code § 11-12-35
Repealed
11-12-36
W. Va. Code § 11-12-36
Repealed
11-12-37
W. Va. Code § 11-12-37
Repealed
11-12-38
W. Va. Code § 11-12-38
Repealed
11-12-39
W. Va. Code § 11-12-39
Repealed
11-12-40
W. Va. Code § 11-12-40
Repealed
11-12-41
W. Va. Code § 11-12-41
Repealed
11-12-42
W. Va. Code § 11-12-42
Repealed
11-12-43
W. Va. Code § 11-12-43
Repealed
11-12-44
W. Va. Code § 11-12-44
Repealed
11-12-45
W. Va. Code § 11-12-45
Repealed
11-12-46
W. Va. Code § 11-12-46
Repealed
11-12-47
W. Va. Code § 11-12-47
Repealed
11-12-48
W. Va. Code § 11-12-48
Repealed
11-12-49
W. Va. Code § 11-12-49
Repealed
11-12-50
W. Va. Code § 11-12-50
Repealed
11-12-51
W. Va. Code § 11-12-51
Repealed
11-12-52
W. Va. Code § 11-12-52
Repealed
11-12-53
W. Va. Code § 11-12-53
Repealed
11-12-54
W. Va. Code § 11-12-54
Repealed
11-12-55
W. Va. Code § 11-12-55
Repealed
11-12-56
W. Va. Code § 11-12-56
Repealed
11-12-57
W. Va. Code § 11-12-57
Repealed
11-12-58
W. Va. Code § 11-12-58
Repealed
11-12-59
W. Va. Code § 11-12-59
Repealed
11-12-60
W. Va. Code § 11-12-60
Repealed
11-12-61
W. Va. Code § 11-12-61
Repealed
11-12-62
W. Va. Code § 11-12-62
Repealed
11-12-63
W. Va. Code § 11-12-63
Repealed
11-12-64
W. Va. Code § 11-12-64
Repealed
11-12-65
W. Va. Code § 11-12-65
Repealed
11-12-66
W. Va. Code § 11-12-66
Repealed
11-12-67
W. Va. Code § 11-12-67
Repealed
11-12-68
W. Va. Code § 11-12-68
Repealed
11-12-69
W. Va. Code § 11-12-69
Repealed
11-12-70
W. Va. Code § 11-12-70
Repealed
11-12-71
W. Va. Code § 11-12-71
Repealed
11-12-72
W. Va. Code § 11-12-72
Repealed
11-12-73
W. Va. Code § 11-12-73
Repealed
11-12-74
W. Va. Code § 11-12-74
Repealed
11-12-75
Tax on corporations holding more than ten thousand acres of land.
11-12-76
W. Va. Code § 11-12-76
Repealed
11-12-77
W. Va. Code § 11-12-77
Repealed
11-12-78
W. Va. Code § 11-12-78
Repealed
11-12-79
W. Va. Code § 11-12-79
Repealed
11-12-80
W. Va. Code § 11-12-80
Repealed
11-12-80a
W. Va. Code § 11-12-80a
Repealed
11-12-81
W. Va. Code § 11-12-81
Repealed
11-12-82
W. Va. Code § 11-12-82
Repealed
11-12-83
W. Va. Code § 11-12-83
Repealed
11-12-84
W. Va. Code § 11-12-84
Repealed
11-12-85
Investigation of corporations' delinquencies.
11-12-86
Sparkler and novelty registration fee.
11-12-87
W. Va. Code § 11-12-87
Repealed
11-12-88
W. Va. Code § 11-12-88
Repealed
11-12-89
W. Va. Code § 11-12-89
Repealed
11-12-90
W. Va. Code § 11-12-90
Repealed
11-12-91
W. Va. Code § 11-12-91
Repealed