H. B. 2432

(By Mr. Speaker, Mr. Chambers and Delegate Louisos)
[Introduced March 2, 1993; 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 TWELVE. 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 sectionapplies 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.