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Business Registration Tax. | Midpage
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West Virginia Code
Chapter 11
12
Business Registration Tax.
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.
11-12-4
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.
11-12-7
Display of registration certificate; injunction; public information, reciprocal exchange of information.
11-12-9
Penalties.
11-12-10
Collection of back taxes; notice of discontinuance of business.
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.
11-12-75
Tax on corporations holding more than ten thousand acres of land.
11-12-85
Investigation of corporations' delinquencies.
11-12-86
Sparkler and novelty registration fee.