West Virginia Code
Article 12. Business Registration Tax
§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.

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