(a) With its application for a business registration certificate, a transient vendor shall post a bond with the Tax Commissioner in the amount of $500 as surety for compliance with the provisions of this article. After a period of demonstrated compliance with these provisions, the Tax Commissioner may reduce the amount of the bond required of a transient vendor or may eliminate the bond entirely.
(b) A transient vendor may file with the Tax Commissioner a request for voluntary suspension of its business registration certificate. If the Tax Commissioner is satisfied that the transient vendor has complied with the provisions of this article and has relinquished to the Tax Commissioner possession of the transient vendor's business registration certificate, the Tax Commissioner shall return to the transient vendor the bond it posted.
Structure West Virginia Code
Article 12. Business Registration Tax
§11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business
§11-12-16. Disposition of Money Collected
§11-12-17. Severability of Provisions
§11-12-18. General Procedure and Administration
§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
§11-12-26. Interpretation of Preceding Sections
§11-12-75. Tax on Corporations Holding More Than Ten Thousand Acres of Land