W. Va. Code R. § 110-12D-5

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

Section 110-12D-5 - Engaging in Business Activity Without a Current Business Registration Certificate as Required by Law

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 30^th 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 Engage in business after the business registration certificate has been revoked.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.

W. Va. Code R. § 110-12D-5