West Virginia Code 11-12-23 – Revocation of certificate of transient merchant
The Tax Commissioner may suspend or revoke a business registration certificate issued to a transient vendor if the transient vendor:
Terms Used In West Virginia Code 11-12-23
- Business registration certificate: shall mean a certificate issued by the Tax Commissioner authorizing a person to conduct business within the State of West Virginia. See West Virginia Code 11-12-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- Tax commissioner: shall mean the Tax Commissioner or his agent. See West Virginia Code 11-12-2
(1) Fails to notify the Tax Commissioner as required by section twenty-two of this article.
(2) Provides the Tax Commissioner with false information regarding the conduct of his business by it within this state.
(3) Fails to collect and timely pay over consumers sales and service tax or use tax with regard to all sales of tangible personal property and services sold by him that are subject to the taxes imposed by article fifteen or fifteen-a of this section.
(4) Fails to timely file with the Tax Commissioner any tax return required to be filed by law or regulation for any tax administered by article ten of this chapter, or fails to timely pay the amount of tax shown thereon to be due.
(5) Fails to comply with the provisions of section eight, article five of this chapter, providing for assessment and payment of ad valorem property taxes on any goods or merchandise of a transient vendor to be offered or furnished for sale in this state.