West Virginia Code
Article 12. Business Registration Tax
§11-12-5a. Prohibition on Certificate Being Obtained by Person Connected to Illegal Activities Involving Scrap Metal

(a) For the purposes of this section, the term "scrap metal" shall have the same meaning ascribed to it in section forty-nine, article three, chapter sixty-one of this code.
(b) No person that has had a previous business registration certificate cancelled pursuant to subsection (j), section forty-nine, article three, chapter sixty-one of this code may apply for a subsequent business registration certificate that would permit them to own, conduct, or operate any business involving the purchase of scrap metal or the operation or any salvage yard or recycling facility.
(c) No person may apply for a business registration certificate that would permit them to own, conduct, or operate any business involving the purchase of scrap metal or the operation or any salvage yard or recycling facility in which a person convicted in the previous two years of a third or subsequent offense under section forty-nine, article three, chapter sixty-one of this code will hold a financial interest, be employed, or otherwise be involved in the day-to-day operations of said business.
(d) Upon applying for a business registration certificate, pursuant to section four of this article, that would permit the applicant to own, conduct, or operate any business involving the purchase of scrap metal or the operation of any salvage yard or recycling facility, the Tax Commissioner shall require as part of the application a statement by the applicant that to the best of his or her knowledge and belief no person that has been convicted in the previous two years of a third or subsequent offense under section forty-nine, article three, chapter sixty-one of this code will hold a financial interest, be employed, or otherwise be involved in the day-to-day operations of said business.

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