H. B. 2456
(By Delegate Pino)
[Introduced February 13, 1995; referred to the
Committee on Finance.]
A BILL to amend article twelve, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
ninety-two, relating to the payment of personal property
taxes and the issuance of a business registration
certificate.
Be it enacted by the Legislature of West Virginia:
That article twelve, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
ninety-two, to read as follows:
ARTICLE 20. BUSINESS REGISTRATION TAX.
§11-12-92. Requirement for business registration tax.
The tax commissioner shall withhold the issuance of any
business registration certificate or any renewal of any business registration certificate until a receipt of payment of personal
property taxes is provided by the applicant. This section
applies to individuals, corporations, partnerships and
proprietorships.
NOTE: The purpose of this bill is to provide proof of
payment of personal property taxes to obtain a business
registration certificate.
This section is new; therefore, strike-throughs and
underscoring have been omitted.