W. Va. Code R. § 110-12B-5

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

Section 110-12B-5 - Notice provided by Certificate

5.1. Notice to the Public. -- The business registration certificate shall constitute notice that the vendor named thereon has registered with the Tax Commissioner. However, possession of a business registration certificate does not validate an otherwise illegal activity.

5.2. Notice to the Vender. -- The business registration certificate shall provide the following notice to the transient vendor.

5.2.1. Prior to entering this State to conduct business, the transient vendor must provide written notice to the Tax Commissioner of all locations in this State where it intends to transact business and the dates on which such business will be conducted.

5.2.2. The Tax Commissioner may suspend or revoke the transient vendor's business registration certificate if the transient vendor fails to provide any required notice or provides any false information.

5.2.3. A transient vendor which conducts business in this State without having a valid business registration certificate or after such certificate has been suspended or revoked may be subject to criminal prosecution, the payment of fines, or subject to other penalties, or any combination of the foregoing.

W. Va. Code R. § 110-12B-5