W. Va. Code R. § 110-16-24

Current through Register Vol. XLI, No. 48, November 27, 2024

Section 110-16-24 - Administration

24.1. The tax commissioner may:

24.1.1. deny an application for license if the issuance of the license would be in violation of the Act.

24.1.1.1. The applicant may protest the denial of the application. Any protest shall be made in writing and shall state the reason for the protest. The protest shall be filed with the tax commissioner within sixty (60) days of the receipt of the denial of the license.

24.1.1.2. The Commissioner, upon receipt of the protest, shall set a time and place for a hearing on the matter.

24.1.1.3. The Commissioner shall send a notice to the applicant containing:

24.1.1.3.a. the date of hearing;

24.1.1.3.b. the time of hearing;

24.1.1.3.c. the place where the hearing will be held; and

24.1.1.3.d. a short, plain statement of the matters asserted.

24.1.1.4. The notice shall be service by certified mail, or by personal or substituted service.

24.1.1.5. At the hearing the applicant may:

24.1.1.5.a. produce evidence in its behalf; and

24.1.1.5.b. be represented by counsel.

24.1.1.6. A decision by the commissioner upholding the denial of the license is subject to judicial review on appeal by the applicant.

24.1.1.7. The burden of proof is on the applicant;

24.1.2. revoke, suspend or refuse to renew a license if:

24.1.2.1. The licensee or any member of the licensee's organization has been convicted under W. Va. Code '' 47-20-18 or 47-20-19, and the commissioner finds it would be in the public interest to do so;

24.1.2.2. the licensee has violated any of the provisions of the Act;

24.1.2.3. the licensee has failed to maintain records or file reports as required. Licenses will only be revoked, suspended or refused under this paragraph if the commissioner finds that the failure to record or report impairs the commissioner's ability to administer the act: Provided,

24.1.2.3.a That before revocation or suspension of a license, the commissioner shall give ten (10) days notice to annual licensees or three (3) days notice to limited occasion and State Fair licensees. This notice shall be written, shall state reasons for the action and shall specify a time and place where the licensee may show why the action should not be taken. Notice may be served by:

24.1.2.3.a.1 certified mail to the licensee's address;

24.1.2.3.a.2 certified mail to the person who applied for the license on behalf of the organization; or

24.1.2.3.a.3 personal or substituted service on the person who applied for the license on behalf of the organization.

24.1.2.3.b That at the time designated for any hearing the licensee may:

24.1.2.3.b.1 produce evidence in its behalf; and

24.1.2.3.b.2 be represented by counsel;

24.1.2.3.c That a decision of the commissioner suspending or revoking a license is subject to judicial review on appeal by the licensee.

24.1.3 conduct hearings according to the provisions of the State Administrative Procedures Act (W. Va. Code '29A-5-1 et seq.). The burden of proof in the hearings is upon the licensee;

24.1.4. issue emergency orders suspending a license when:

24.1.4.1. The commissioner believes that a criminal violation of the act has occurred;

24.1.4.2 the commissioner believes that the suspension is necessary to prevent a criminal violation of the act; or

24.1.4.3 the commissioner believes that the suspension is necessary to preserve the public peace, health, safety, morals, good order or general welfare;

24.1.5 The orders authorization in Subdivision 24.1.4 of this rule shall set forth the grounds for issuance. This includes a statement of facts of the alleged emergency. The order shall be served by personal or substituted service on the licensee or the person who applied for the license on behalf of the licensee;

24.1.6 The orders authorized in Subdivision 24.1.4 of this rule shall become effective immediately upon issuance and service.

24.1.7 After the issuance of an emergency order authorized under Subdivision 24.1.4 of this rule, the commissioner shall set a time and place for hearing within five days. At this hearing the licensee may show cause why its license should not be revoked.

W. Va. Code R. § 110-16-24