(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
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