WVC 11 - 12 - 86
§11-12-86. Sparkler and novelty registration fee.
The Tax Commissioner shall establish a "Sparkler and Novelty
Registration Fee" which shall be charged all businesses licensed to
do business in the State of West Virginia desiring to sell
sparklers and novelties authorized for sale in section
twenty-three, article three, chapter twenty-nine of this code.
This fee shall run concurrent with the business registration
certificate set forth in section five of this article. This fee
shall not be prorated. Each business shall pay $15 for each
registration and shall be issued a sticker or card by the Tax
Commissioner to be posted in a conspicuous position at the location
of the business which has paid the registration fee. This fee
shall be collected for each separate location where sparklers and
novelties are sold. The Tax Commissioner may, in his or her
discretion, require a separate certificate which shall be posted as
set forth herein, or provide that the evidence of compliance with
this section may be by a stamp or language added to the business
registration certificate or by embossing or writing imprinted on
the business registration certificate.