W. Va. Code R. § 110-12B-4

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-12B-4 - Transient Vendor Certificates

4.1. Tax Commissioner Responsibility. -- Upon receipt of an application for a transient vendor certificate but prior to issuing such certificate, the Tax Commissioner shall assure.

4.1.1. The application is correct.

4.1.2. The required bond has been posted; and

4.1.3. The transient vendor is not delinquent in the payment of any taxes imposed by Chapter eleven (11) of the code of West Virginia of 1931, as amended.

4.2. Display of Certificate.

4.2.1. A transient vendor shall keep the business registration, or a true copy thereof, in his possession at all times when conducting business in this State.

4.2.2. The transient vendor shall publicly display the certificate whenever conducting business in this State and shall exhibit the certificate upon the request of an investigator, revenue agent, or other authorized employee of the Tax Commissioner or any law-enforcement officer.

4.3. Renewal of Certificate. -- Upon application for renewal, the Tax Commissioner may issue a new certificate, which shall be valid for the next registration year: Provided, That he is satisfied that:

4.3.1. The transient vendor has complied with the provisions of W. Va. Code '11-12-1 et seq. and these regulations; and

4.3.2. The transient vendor is not delinquent in the payment of any tax imposed by Chapter eleven (11) of the code of West Virginia of 1931, as amended.

4.4. Surrender of Certificate.

4.4.1. A transient vendor may file with the Tax Commissioner a request for voluntary suspension of its business registration certificate.

4.4.2. The Tax Commissioner shall return to the transient vendor the bond posted if he is satisfied that:

(a) The transient vendor has complied with the provisions of W. Va. Code '11-12-1 et seq., and

(b) The transient vendors business registration certificate has been returned to the Tax Commissioner.

W. Va. Code R. § 110-12B-4