West Virginia Statutes

§ 11-12-19 — Contractors

West Virginia·Ch. 11 TAXATION·Art. 12 BUSINESS REGISTRATION TAX
(a)General. -- Every person who engages in this state in any contracting business or activity shall have a copy of his business registration certificate available at every construction site in this state until his work at such site is completed.
(b)Definitions. -- For purposes of this section:
(1)"Contracting business or activity" means and includes the furnishing of work, or both work and materials for the erecting, building, constructing, altering, repairing, removing or demolishing of any building or other structure, or other improvement appurtenant to any such building or other structure, or for altering, improving or developing of property, under and by virtue of a contract with the owner for an agreed lump sum or upon any other basis of settlement and payment agreed to by the pa

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Legislative History

1970 Reg. Sess., HB566; 1957 Reg. Sess., HB86; 1939 Reg. Sess., HB136

Nearby Sections

15
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