West Virginia Code § 11-12-7

Display of registration certificate; injunction; public information,
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reciprocal exchange of information.
Any person to whom a certificate of registration has been issued under the provisions of
section four of this article shall keep the certificate posted in a conspicuous position in the
place where the privilege of the business is exercised. The certificate of registration shall be
produced for inspection whenever required by the Tax Commissioner or by eany law-
enforcement officers of this state, county or municipality in which the privileges to conduct
business are exercised. r
No injunction shall issue from any court in the state enjoining thue collection of any business
registration certificate tax required in this section; and any person claiming that any
business certificate is not due, for any reason, shall pay the ttax under protest and petition
the Tax Commissioner for a refund in accordance with the provisions of section fourteen,
article ten of this chapter.
If any person engaging in or prosecuting any businless, or trade, contrary to any other
provisions of this article, whether without obtsaining a business certificate therefor before
commencing the same, or by continuing the same after the termination of the effective
period of the business certificate, the circuit court, or the judge thereof in vacation, of the
county in which the violation occurrged shall, upon proper application in the name of the
state, and after ten days' written notice thereof to such person, grant an injunction
prohibiting that person from ceontinuing the business, activity or trade until he or she has
fully complied with the provisions of this article. The remedy provided in this section is in
addition to all other penLalties and remedies provided by law.
The Tax Commissioner shall make available, when requested, information as to whether a
person is registered to do business in the State of West Virginia.
The Tax Commissioner shall deliver to the commissioner of the Bureau of Employment
ProWgrams and the executive director of the workers' compensation commission the
information contained in the business franchise registration certificate when this
information is used to implement and administer a single point of registration program for
persons engaging in any business activity in the State of West Virginia. The single point of
registration program shall provide that, once an individual has received a business franchise
registration certificate, the Tax Commissioner shall notify the commissioner of the Bureau of
Employment Programs and the executive director of the workers' compensation commission
of the names, addresses and other identifying information of that individual or entity. Upon
receiving this information, the commissioner of the Bureau of Employment Programs and the
executive director of the workers' compensation commission shall contact all businesses
receiving a business franchise registration certificate and provide all necessary forms and
paperwork to register a business within the bureau and commission pursuant to subsection
(b), section six-b, article two, chapter twenty-one-a of this code and subsection (c), section
two, article two, chapter twenty-three of this code.
Notwithstanding the provisions of section five, article ten of this chapter, the Tax
Commissioner may enter into a reciprocal agreement with the Governor's office of
community and industrial development and other departments or agencies of this state for
the exchange of information contained in the application for a business franchise
registration certificate filed under section four of this article when the purpose for the
exchange is to implement and administer a single-point of registration program for persons
engaging in business in this state. The other departments and agencies maye enter into a
reciprocal exchange agreement for this purpose notwithstanding any provision of this code
to the contrary. r

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