(1) Register with the board;
(2) Register with the State Tax Division and present the registration to the board;
(3) Pay a registration fee;
(4) Notify the board of the length of any rental or lease agreement;
(5) State the name of the person or salon from which a chair or booth is being rented or leased; and
(6) State the effective date of the rental or lease.
(b) If a person registered with the board pursuant to this section elects to move from one salon to rent or lease a chair or booth from another salon, then he or she must register again with the board and pay a fee.
(c) Each licensed salon owner and/or operator who elects to rent or lease chairs or booths shall notify the board in writing of such rental or lease within ten days of the effective date of the rental or lease.
(d) The board shall quarterly notify the State Tax Commissioner of all persons registered pursuant to this section during the previous quarter. Such notice shall be in writing and shall include the following:
(1) The names of all the registered professional licensees;
(2) The names of the salons where space is being rented or leased; and
(3) The length of time of each rental or lease agreement.
(e) All registrations must be renewed annually or biennially on or before July 1 and pay a renewal fee.
(f) A registration to rent or lease a booth or chair issued by the board prior to July 1, 2009, shall for all purposes be considered a registration issued under this article: Provided, That a person holding a registration to rent or lease a booth or chair issued prior to July 1, 2009, must renew the registration pursuant to the provisions of this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session