Senate Bill No. 342
(By Senator Love)
____________
[Introduced January 31, 2000; referred to the Committee on
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 the business
registration tax generally; and providing for proof of
payment of personal taxes prior to receiving the business
certificate from the tax commissioner.
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) (1) 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 the form and contain such the information as the required by
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 for each business
registration certificate, the tax commissioner shall, if he or
she determines to his or her satisfaction that all of the
conditions precedent to the granting of such the certificate have
been fulfilled by the applicant, issue such a business
registration certificate or certificates.
(2) Exception. -- The business registration certificate or
certificates may not be issued or renewed by the tax commissioner
unless the applicant has furnished the receipt provided to show full payment of the personal property taxes for the calendar year
which immediately precedes the calendar year in which the
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 calender year. If the
applicant contends that the personal property was not subject to
personal taxation for that year, the applicant must provide such
information and evidence as the tax commissioner requires to
substantiate that 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 be deemed to
legalize of this section, legalizes any act, business activity or
transaction which otherwise may be illegal or conducted in
violation of law or to exempt exempts 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 of
the certificate and payment of the tax imposed by section three
shall not be construed by the tax commissioner or the courts of
this state does not serve 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 depends 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
may not 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 impose similar penalties as those then
provided in this article and article thirteen-a of this chapter
for noncompliance with such the state license taxes.
______
(NOTE: The purpose of this bill is to require businesses
to present a paid personal property tax receipt or proof that no
personal property taxes were due 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.)