West Virginia Code
Article 12. Business Registration Tax
§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 and includes the furnishing of work, or both work and materials for the erecting, building, constructing, altering, repairing, removing or demolishing of any building or other structure, or other improvement appurtenant to any such building or other structure, or for altering, improving or developing of property, under and by virtue of a contract with the owner for an agreed lump sum or upon any other basis of settlement and payment agreed to by the parties, whether such contract be an oral agreement or in writing. The term "contracting business or activity" shall also include the furnishing of work or both work and materials or equipment under and by virtue of a subcontract with a general contractor for an agreed contract price, or by day, or by piece, or by other basis of payment agreed to by parties, whether such contract be an oral agreement or in writing.
(2) "Contractor" means every person, including a subcontractor, who agrees by a written or oral contract to engage in contracting activity.
(3) "Construction site" means the area in which the contractor is working or beginning to work when engaging in contracting activity.
(c) Penalty for failure to have available. -- In addition to other penalties provided by law, any contractor who fails to have available at the construction site during the time he is furnishing contracting activity at such site, his business registration certificate or a copy thereof, shall not be entitled to enforce the mechanics' lien created by section one or two, article two, chapter thirty-eight of this code, for contracting activity provided by him at such construction site.

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