§ 58.1-613. Dealers' certificates of registration.
A. Every person desiring to engage in or conduct business as a dealer in thisCommonwealth shall file with the Tax Commissioner an application for acertificate of registration for each place of business in this Commonwealth.
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 or places of business, and such other information asthe Tax Commissioner may require.
C. When the required application has been made the Tax Commissioner shallissue to each applicant a separate certificate of registration for each placeof business within this Commonwealth. A certificate of registration is notassignable and is valid only for the person in whose name it is issued andfor the transaction of business at the place designated therein. It shall beat all times conspicuously displayed at the place for which issued.
D. Whenever any person fails to comply with any provision of this chapter orany rule or regulation relating thereto, the Tax Commissioner, upon hearingafter giving such person ten days' notice in writing, specifying the time andplace of hearing and requiring him to show cause why his certificate ofregistration should not be revoked or suspended, may revoke or suspend anyone or more of the certificates of registration held by such person. Thenotice may be personally served or served by registered mail directed to thelast known address of such person.
E. Any person who engages in business as a dealer in this Commonwealthwithout obtaining a certificate of registration, or after a certificate ofregistration has been suspended or revoked, and each officer of anycorporation which so engages in business shall be guilty of a Class 2misdemeanor. Each day's continuance in business in violation of this sectionshall constitute a separate offense.
F. If the holder of a certificate of registration ceases to conduct hisbusiness at the place specified in his certificate, the certificate shallthereupon expire, and such holder shall inform the Tax Commissioner inwriting within thirty days after he has ceased to conduct such business atsuch place that he has so ceased. If the holder of a certificate ofregistration desires to change his place of business to another place in thisCommonwealth, he shall so inform the Tax Commissioner in writing and hiscertificate shall be revised accordingly.
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.
H. At the request of a local commissioner of revenue, the Tax Commissionershall provide, on a quarterly basis, a listing of new businesses in thelocality which obtained a certificate of registration.
(Code 1950, § 58-441.16; 1966, c. 151; 1981, cc. 420, 438; 1984, c. 675;2001, cc. 343, 362.)
§ 58.1-613. Dealers' certificates of registration.
A. Every person desiring to engage in or conduct business as a dealer in thisCommonwealth shall file with the Tax Commissioner an application for acertificate of registration for each place of business in this Commonwealth.
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 or places of business, and such other information asthe Tax Commissioner may require.
C. When the required application has been made the Tax Commissioner shallissue to each applicant a separate certificate of registration for each placeof business within this Commonwealth. A certificate of registration is notassignable and is valid only for the person in whose name it is issued andfor the transaction of business at the place designated therein. It shall beat all times conspicuously displayed at the place for which issued.
D. Whenever any person fails to comply with any provision of this chapter orany rule or regulation relating thereto, the Tax Commissioner, upon hearingafter giving such person ten days' notice in writing, specifying the time andplace of hearing and requiring him to show cause why his certificate ofregistration should not be revoked or suspended, may revoke or suspend anyone or more of the certificates of registration held by such person. Thenotice may be personally served or served by registered mail directed to thelast known address of such person.
E. Any person who engages in business as a dealer in this Commonwealthwithout obtaining a certificate of registration, or after a certificate ofregistration has been suspended or revoked, and each officer of anycorporation which so engages in business shall be guilty of a Class 2misdemeanor. Each day's continuance in business in violation of this sectionshall constitute a separate offense.
F. If the holder of a certificate of registration ceases to conduct hisbusiness at the place specified in his certificate, the certificate shallthereupon expire, and such holder shall inform the Tax Commissioner inwriting within thirty days after he has ceased to conduct such business atsuch place that he has so ceased. If the holder of a certificate ofregistration desires to change his place of business to another place in thisCommonwealth, he shall so inform the Tax Commissioner in writing and hiscertificate shall be revised accordingly.
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.
H. At the request of a local commissioner of revenue, the Tax Commissionershall provide, on a quarterly basis, a listing of new businesses in thelocality which obtained a certificate of registration.
(Code 1950, § 58-441.16; 1966, c. 151; 1981, cc. 420, 438; 1984, c. 675;2001, cc. 343, 362.)
§ 58.1-613. Dealers' certificates of registration.
A. Every person desiring to engage in or conduct business as a dealer in thisCommonwealth shall file with the Tax Commissioner an application for acertificate of registration for each place of business in this Commonwealth.
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 or places of business, and such other information asthe Tax Commissioner may require.
C. When the required application has been made the Tax Commissioner shallissue to each applicant a separate certificate of registration for each placeof business within this Commonwealth. A certificate of registration is notassignable and is valid only for the person in whose name it is issued andfor the transaction of business at the place designated therein. It shall beat all times conspicuously displayed at the place for which issued.
D. Whenever any person fails to comply with any provision of this chapter orany rule or regulation relating thereto, the Tax Commissioner, upon hearingafter giving such person ten days' notice in writing, specifying the time andplace of hearing and requiring him to show cause why his certificate ofregistration should not be revoked or suspended, may revoke or suspend anyone or more of the certificates of registration held by such person. Thenotice may be personally served or served by registered mail directed to thelast known address of such person.
E. Any person who engages in business as a dealer in this Commonwealthwithout obtaining a certificate of registration, or after a certificate ofregistration has been suspended or revoked, and each officer of anycorporation which so engages in business shall be guilty of a Class 2misdemeanor. Each day's continuance in business in violation of this sectionshall constitute a separate offense.
F. If the holder of a certificate of registration ceases to conduct hisbusiness at the place specified in his certificate, the certificate shallthereupon expire, and such holder shall inform the Tax Commissioner inwriting within thirty days after he has ceased to conduct such business atsuch place that he has so ceased. If the holder of a certificate ofregistration desires to change his place of business to another place in thisCommonwealth, he shall so inform the Tax Commissioner in writing and hiscertificate shall be revised accordingly.
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.
H. At the request of a local commissioner of revenue, the Tax Commissionershall provide, on a quarterly basis, a listing of new businesses in thelocality which obtained a certificate of registration.
(Code 1950, § 58-441.16; 1966, c. 151; 1981, cc. 420, 438; 1984, c. 675;2001, cc. 343, 362.)
