W. Va. Code R. § 110-12B-8

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

Section 110-12B-8 - Revocation or Suspension of Transient Vendor Business Registration Certificate

8.1. Grounds for Suspension or Revocation. -- The Tax Commissioner may suspend or revoke a transient vendor's business registration certificate if it does any of the following:

8.1.1. If the transient vendor fails to provide appropriate notification as required by W. Va. Code '11-12-22.

8.1.2. If the transient vendor provides the Tax Commissioner with false information regarding the conduct of its business within this State.

8.1.3. If the transient vendor fails to collect and timely remit to the Tax Commissioner the consumers sales and service tax or the use tax on the sales of tangible personal property or services that are subject to the taxes imposed by W. Va. Code ''11-15-1 et seq. and 11-15A-1 et seq.

8.1.4. If the transient vendor fails to timely file with the Tax Commissioner any tax return required by law or regulation to be filed for any tax administered by W. Va. Code '11-10-1 et seq., or fails to timely pay the amount of tax shown to be due on any such return.

8.1.5. If the transient vendor fails to comply with the provisions of W. Va. Code '11-5-8 providing for the assessment and payment of as valorem property taxes on any goods or merchandise of a transient vendor which are offered or furnished for sale in this State.

8.2. Appeal from Suspension or Revocation of a Transient Vendor Business Registration Certificate.

8.2.1 Prior to suspending or revoking a certificate, the Tax Commissioner shall give to the transient vendor written notice which provides the following:

(a) Notice of his intent to suspend or revoke the certificate;

(b) The reason for such suspension or revocation;

(c) The effective date of such suspension or revocation: Provided, That the effective date shall be after the date of the hearing and on the order of the Tax Commissioner; and

(d) The date, time and place where the transient vendor may appear and show cause why such business registration certificate should not be suspended or revoked.

8.2.2. This written notice shall be served on the transient vendor either by:

(a) Personal or substituted service; or

(b) Certified mail if addressed to and mailed to the address stated on the transient vendor's application for a business registration certificate and accepted by any officer, partner, employee, spouse or child of the transient vendor over the age of eighteen (18): Provided,

(c) That any notice addressed and mailed in the above manner, and which is refused or not claimed, may then be served by regular mail if mailed by first class mail, postage prepaid, to the same address, and the date of posting in the United States mail shall be the date of service.

8.2.3. The notice shall be served not less than twenty (20) days prior to the hearing date.

8.2.4. The provisions of W. Va. Code '11-10-1 et seq., shall govern the hearing procedures.

W. Va. Code R. § 110-12B-8