Application of This Rule

2.1. In general, this rule applies to all persons required to obtain and display a current business registration certificate issued by the Tax Commissioner, as provided in W. Va. Code §11-12-1 et seq., as a condition precedent to engaging in business activity in West Virginia.

2.2. Additionally, this rule applies to county sheriffs and to persons who owe delinquent ad valorem property taxes on personal property held for sale or used in business activity in this State. It provides the ancillary procedures to be followed by county sheriffs and the Tax Commissioner when the county sheriff notifies the Tax Commissioner that a particular business in his or her county owes delinquent property taxes on personal property held for sale or use in business activity that remains delinquent after the lists of delinquent personal property taxes have been published in the newspaper and posted on the courthouse door, as required by law, and after the county commission has certified the list of delinquent personal property taxes.