H. B. 2515
(By Delegates Seacrist, Walters,
Capito and Farris)
[Introduced March 12, 1997; referred to the
Committee on Industry and Labor then Finance.]
A BILL to amend and reenact section four, article twelve, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to application for
and issuance of business registration certificate; and
requiring a business to present a paid personal property tax
receipt to the tax commissioner upon application or renewal
of a business franchise license.
Be it enacted by the Legislature of West Virginia:
That section four, article twelve, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 12. BUSINESS REGISTRATION TAX.
§11-12-4. Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
(a)
General rule. -- Except as otherwise provided in this
article, a person shall register with the tax commissioner prior
to engaging in or prosecuting any business activity in this
state. The application for business registration shall be in
such form and contain such information as the tax commissioner
may require.
and The applicant shall set forth truthfully and
accurately the information required by the tax commissioner.
Upon receipt of a complete and properly executed application
form, accompanied by payment of, or claim of exemption from, the
tax levied by section three
of this article for each business
registration certificate, the tax commissioner shall, if
he
determines to his satisfaction that in his or her discretion all
of the conditions precedent to
the granting of such granting the
certificate have been fulfilled by the applicant, issue
such
business registration certificate or certificates the business
registration certificate: Provided, That the tax commissioner
may not issue or renew the business registration certificate unless the applicant furnishes a receipt showing full payment of
the personal property taxes for the calendar year immediately
preceding the calendar year in which application is made on all
personal property, as defined in article five of this chapter,
which was owned by the applicant and used in conjunction with the
business activity of the applicant on the tax day for the former
calendar year. If the applicant contends that the personal
property was not subject to personal property taxation for that
year, the applicant shall provide such information and evidence
as the tax commission may require to substantiate the contention.
(b)
Certificate not to validate illegal activity. -- Nothing
in this article, including, but not limited to, any payment of
the tax imposed or issuance of any certificate of registration
under the provisions hereof,
shall may be deemed to legalize any
act, business activity or transaction which otherwise may be
illegal or conducted in violation of law; or to exempt any person
from any civil or criminal penalty prescribed for
such the
illegal act or violation.
(c)
Certificate not to be construed as consent to general
tax jurisdiction of this state. -- The filing of an application for business registration certificate, or for renewal thereof,
and payment of the tax imposed by section three
shall of this
article may not be construed by the tax commissioner or the
courts of this state as consent, submission or admission by the
registrant to the general taxing jurisdiction of this state, and
liability for such other taxes imposed by this state shall depend
upon the relevant facts in each case and the applicable law.
(d)
Power of municipalities to impose license taxes
preserved. -- Notwithstanding the repeal, as of the first day of
July, one thousand nine hundred seventy, of certain license taxes
then imposed by this article and article thirteen-a of this
chapter, the power of a municipality to impose similar license
taxes, by ordinance adopted pursuant to the authority of its
charter or this code, was and is preserved:
Provided, That the
municipal license taxes imposed on any business, activity, trade
or employment that was previously subject to a state license tax
under this article or article thirteen-a of this chapter, cannot
exceed the state license tax in effect on
such the business,
activity, trade or employment of the first day of January, one
thousand nine hundred seventy; and municipalities
shall have the power to may impose similar penalties as those then provided in
this article and article thirteen-a of this chapter for
noncompliance with such state license taxes.
NOTE: The purpose of this bill is to require businesses to
present a paid personal property tax receipt to the tax
commissioner upon application or renewal of their business
franchise license.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
Email
Webmaster | © 2024 West Virginia Legislature **
