H. B. 2363
(By Mr. Speaker, Mr. Kiss, and Delegate Browning)
[Introduced January 17, 2003; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section ten-a, article two, chapter
eleven-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended; and to amend and reenact
section five, article twelve, chapter eleven of said code, all
relating to directing the sheriff to send a copy of the
published delinquent tax list to the tax commissioner; and
authorizing the tax commissioner to suspend a business
registration certificate for any business that fails to pay
real property taxes thirty days after the taxes are published.
Be it enacted by the Legislature of West Virginia:
That section ten-a, article two, chapter eleven-a of the code
of West Virginia, one thousand nine hundred thirty-one, as amended;
and that section five, article twelve, chapter eleven of said code
be amended and reenacted, all to read as follows:
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-10a. Notice of delinquency.
On or after April first of each year, the sheriff may prepare
and publish a notice stating in effect that the taxes assessed for
the previous year have become delinquent, and that unless paid by
day of April will be included for publication in the
forthcoming delinquent lists, which notice, if published, shall be
published as a Class II-O legal advertisement in compliance with
the provisions of article three, chapter fifty-nine of this code,
and the publication area for such publication shall be the county.
The sheriff shall send a copy of the publication to the tax
commissioner so that the commissioner can determine if any
registered business has delinquent taxes. The tax commissioner may
suspend any business registration certificate for delinquent taxes,
that remain unpaid for thirty days after the publication, pursuant
to section five, article twelve, chapter eleven.
CHAPTER 11. TAXATION
ARTICLE 12. BUSINESS REGISTRATION TAX.
§11-12-5. Time for which registration certificate granted; power
of tax commissioner to suspend or cancel certificate;
refusal to renew.
(a) Registration period. -- All business registration
certificates issued under the provisions of section four of this
article shall be for the period of one year beginning the first day of July and ending the thirtieth day of the following June:
Provided, That beginning on or after the first day of July, one
thousand nine hundred ninety-nine, all business registration
certificates issued under the provisions of section four of this
article shall be issued for two fiscal years of this state, subject
to the following transition rule. If the first year for which a
business was issued a business registration certificate under this
article began on the first day of July of an even-numbered calendar
year, then the tax commissioner may issue a renewal certificate to
that business for the period beginning the first day of July, one
thousand nine hundred ninety-nine, and ending the thirtieth day of
June, two thousand, upon receipt of fifteen dollars for each such
one-year certificate. Thereafter, only certificates covering two
fiscal years of this state shall be issued.
(b) Revocation or suspension of certificate. --
(1) The tax commissioner may cancel or suspend a business
registration certificate at any time during a registration period
(A) The registrant filed an application for a business
registration certificate, or an application for renewal thereof,
for the registration period that was false or fraudulent.
(B) The registrant willfully refused or neglected to file a
tax return or to report information required by the tax
commissioner for any tax imposed by or pursuant to this chapter.
(C) The registrant willfully refused or neglected to pay any
tax, additions to tax, penalties or interest, or any part thereof,
when they became due and payable under this chapter, determined
with regard to any authorized extension of time for payment.
(D) The registrant neglected to pay over to the tax
commissioner on or before its due date, determined with regard to
any authorized extension of time for payment, any tax imposed by
this chapter which the registrant collects from any person and
holds in trust for this state.
(E) The registrant neglected to pay delinquent taxes thirty
days after the delinquent list publication was published pursuant
to section ten-a, article two, chapter eleven-a.
(E) (F) The registrant abused the privilege afforded to it by
article fifteen or fifteen-a of this chapter to be exempt from
payment of the taxes imposed by such articles on some or all of the
registrant's purchases for use in business upon issuing to the
vendor a properly executed exemption certificate, by failing to
timely pay use tax on taxable purchase for use in business, or by
failing to either pay the tax or give a properly executed exemption
certificate to the vendor.
(2) Before canceling or suspending any such certificate, the
tax commissioner shall give written notice of his or her intent to
suspend or cancel the business registration certificate of the
taxpayer, the reason for the suspension or cancellation, the effective date of the cancellation or suspension, and the date,
time and place where the taxpayer may appear and show cause why
such business registration certificate should not be canceled or
suspended. This written notice shall be served on the taxpayer in
the same manner as a notice of assessment is served under article
ten of this chapter, not less than twenty days prior to the date of
such show cause informal hearing. The taxpayer may appeal
cancellation or suspension of its business registration certificate
in the same manner as a notice of assessment is appealed under
article ten of this chapter: Provided, That the filing of a
petition for appeal shall not stay the effective date of the
suspension or cancellation. A stay may be granted only after a
hearing is held on a motion to stay filed by the registrant, upon
finding that state revenues will not be jeopardized by the granting
of the stay. The tax commissioner may, in his
and upon such terms as he
may specify, agree to stay the
effective date of the cancellation or suspension until another date
(c) Refusal to renew. -- The tax commissioner may refuse to
issue or renew a business registration certificate if the
registrant is delinquent in the payment of any tax administered by
the tax commissioner under article ten of this chapter or the
corporate license tax imposed by article twelve-c of this chapter,
until the registrant pays in full all such delinquent taxes including interest and applicable additions to tax and penalties.
discretion and upon such terms as he
specify, the tax commissioner may enter into an installment payment
agreement with such taxpayer in lieu of the complete payment.
Failure of the taxpayer to fully comply with the terms of the
installment payment agreement shall render the amount remaining due
thereunder immediately due and payable and the tax commissioner may
suspend or cancel the business registration certificate in the
manner hereinbefore provided.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would