West Virginia Code
Article 12. Business Registration Tax
§11-12-1. Short Title

This article shall be cited as the "Business Registration Tax."

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Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 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 Can...

§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