Current through Register Vol. XLI, No. 38, September 20, 2024
5.1.
In general, no person may engage in business activity in West Virginia unless
the person has a current business registration certificate issued by the Tax
Commissioner and the certificate is conspicuously posted as required by W. Va.
Code §
11-12-1 et
seq.
5.1.1. Before the person begins to
engage in business activity in this State, he or she shall make application for
the certificate as required under subsection 4.1 of this rule.
5.1.2. A separate business registration
certificate is needed for each fixed business location in this State from which
property or services are offered for sale or lease to the public as a class, or
to a limited portion of the public, or at which customer accounts may be
opened, closed or serviced, see Section 4.3 of this rule.
5.1.3. Business activity may not be conducted
under a business registration certificate after it expires on the June
30th date stated on the certificate, or after the
certificate becomes void by operation of law, as specified in Section 7 of this
rule.
5.1.4. Business activity may
not be conducted under a business registration certificate after it is
suspended or cancelled by the Tax Commissioner in accordance with the
provisions of W. Va. Code §
11-12-5.
5.2. It is a misdemeanor if any
person engages in business within the State of West Virginia without obtaining
a business registration certificate when required by law, W. Va. Code §
11-9-12.
5.3. It is also a misdemeanor for any person
to, for more than thirty days, do any of the following (each day or part
thereof that any violation continues is a separate offense):
5.3.1. Engage in business without posting a
business registration certificate in the place of business in the manner
required by law, W. Va. Code §
11-9-11(1);
5.3.2. Engage in business without paying the
business registration tax when required by law, W. Va. Code §
11-9-11(2);
5.3.3. Engage in business after expiration of
the period of time for which the certificate was granted without obtaining a
new certificate, W. Va. Code §
11-9-11(3);
or
5.3.4. Engage in business after
the business registration certificate has been revoked.
5.3.4.1. A business registration certificate
that is suspended is temporarily not in effect.
5.3.4.2. A business registration certificate
that is revoked, is taken back by the Tax Commissioner, and is null and
void.
