§ 58.1-653. Communications services providers' certificates of registration;penalty.
A. Every person desiring to engage in or conduct business as a communicationsservices provider in the Commonwealth shall file with the Tax Commissioner anapplication for a certificate of registration.
B. Every application for a certificate of registration shall set forth thename under which the applicant transacts or intends to transact business, thelocation of his place of business, and such other information as the TaxCommissioner may reasonably require.
C. When the required application has been made, the Tax Commissioner shallissue to each applicant a certificate of registration. A certificate ofregistration is not assignable and is valid only for the person in whose nameit is issued and for the transaction of the business designated therein.
D. Whenever a person fails to comply with any provision of this chapter orany rule or regulation relating thereto, the Tax Commissioner, upon a hearingafter giving the noncompliant person 30 days' notice in writing, specifyingthe time and place of the hearing and requiring him to show cause why hiscertificate of registration should not be revoked or suspended, may revoke orsuspend the certificate of registration held by that person. The notice maybe personally served or served by registered mail directed to the last knownaddress of the noncompliant person.
E. Any person who engages in business as a communications services providerin the Commonwealth without obtaining a certificate of registration, or aftera certificate of registration has been suspended or revoked, shall be guiltyof a Class 2 misdemeanor as shall each officer of a corporation that soengages in business as an unregistered communications services provider. Eachday's continuance in business in violation of this section shall constitute aseparate offense.
F. If the holder of a certificate of registration ceases to conduct hisbusiness, the certificate shall expire upon cessation of business, and thecertificate holder shall inform the Tax Commissioner in writing within 30days after he has ceased to conduct business. If the holder of a certificateof registration desires to change his place of business, he shall so informthe Tax Commissioner in writing and his certificate shall be revisedaccordingly.
G. This section shall also apply to any person who engages in the business offurnishing any of the things or services taxable under this chapter.Moreover, it shall apply to any person who is liable only for the collectionof the use tax.
§ 58.1-653. Communications services providers' certificates of registration;penalty.
A. Every person desiring to engage in or conduct business as a communicationsservices provider in the Commonwealth shall file with the Tax Commissioner anapplication for a certificate of registration.
B. Every application for a certificate of registration shall set forth thename under which the applicant transacts or intends to transact business, thelocation of his place of business, and such other information as the TaxCommissioner may reasonably require.
C. When the required application has been made, the Tax Commissioner shallissue to each applicant a certificate of registration. A certificate ofregistration is not assignable and is valid only for the person in whose nameit is issued and for the transaction of the business designated therein.
D. Whenever a person fails to comply with any provision of this chapter orany rule or regulation relating thereto, the Tax Commissioner, upon a hearingafter giving the noncompliant person 30 days' notice in writing, specifyingthe time and place of the hearing and requiring him to show cause why hiscertificate of registration should not be revoked or suspended, may revoke orsuspend the certificate of registration held by that person. The notice maybe personally served or served by registered mail directed to the last knownaddress of the noncompliant person.
E. Any person who engages in business as a communications services providerin the Commonwealth without obtaining a certificate of registration, or aftera certificate of registration has been suspended or revoked, shall be guiltyof a Class 2 misdemeanor as shall each officer of a corporation that soengages in business as an unregistered communications services provider. Eachday's continuance in business in violation of this section shall constitute aseparate offense.
F. If the holder of a certificate of registration ceases to conduct hisbusiness, the certificate shall expire upon cessation of business, and thecertificate holder shall inform the Tax Commissioner in writing within 30days after he has ceased to conduct business. If the holder of a certificateof registration desires to change his place of business, he shall so informthe Tax Commissioner in writing and his certificate shall be revisedaccordingly.
G. This section shall also apply to any person who engages in the business offurnishing any of the things or services taxable under this chapter.Moreover, it shall apply to any person who is liable only for the collectionof the use tax.
§ 58.1-653. Communications services providers' certificates of registration;penalty.
A. Every person desiring to engage in or conduct business as a communicationsservices provider in the Commonwealth shall file with the Tax Commissioner anapplication for a certificate of registration.
B. Every application for a certificate of registration shall set forth thename under which the applicant transacts or intends to transact business, thelocation of his place of business, and such other information as the TaxCommissioner may reasonably require.
C. When the required application has been made, the Tax Commissioner shallissue to each applicant a certificate of registration. A certificate ofregistration is not assignable and is valid only for the person in whose nameit is issued and for the transaction of the business designated therein.
D. Whenever a person fails to comply with any provision of this chapter orany rule or regulation relating thereto, the Tax Commissioner, upon a hearingafter giving the noncompliant person 30 days' notice in writing, specifyingthe time and place of the hearing and requiring him to show cause why hiscertificate of registration should not be revoked or suspended, may revoke orsuspend the certificate of registration held by that person. The notice maybe personally served or served by registered mail directed to the last knownaddress of the noncompliant person.
E. Any person who engages in business as a communications services providerin the Commonwealth without obtaining a certificate of registration, or aftera certificate of registration has been suspended or revoked, shall be guiltyof a Class 2 misdemeanor as shall each officer of a corporation that soengages in business as an unregistered communications services provider. Eachday's continuance in business in violation of this section shall constitute aseparate offense.
F. If the holder of a certificate of registration ceases to conduct hisbusiness, the certificate shall expire upon cessation of business, and thecertificate holder shall inform the Tax Commissioner in writing within 30days after he has ceased to conduct business. If the holder of a certificateof registration desires to change his place of business, he shall so informthe Tax Commissioner in writing and his certificate shall be revisedaccordingly.
G. This section shall also apply to any person who engages in the business offurnishing any of the things or services taxable under this chapter.Moreover, it shall apply to any person who is liable only for the collectionof the use tax.
