                                 CODE OF VIRGINIA

CERTIFICATES OF REGISTRATION; ISSUANCE; CIVIL PENALTY (§ 58.1-2299.2)

A. Every person desiring to engage in the business of a distributor and to sell
fuel to a retail dealer for retail sale within any county or city that is a
member of (i) any transportation district in which a rapid heavy rail commuter
mass transportation system operating on an exclusive right-of-way and a bus
commuter mass transportation system are owned, operated, or controlled by an
agency or commission as defined in &#xA7; 33.2-1901 or (ii) any transportation
district that is subject to subsection C of &#xA7; 33.2-1915 and that is
contiguous to the Northern Virginia Transportation District shall file an
application for a certificate of registration with the Commissioner for
collection and payment of the tax imposed pursuant to this chapter.

B. The application for certificate of registration shall be on a form prescribed
by the Commissioner and shall set forth the name under which the applicant
intends to transact the business for which registration is required under
subsection A, the principal location of the place of business, and such other
information as the Commissioner may require.
			Each applicant shall sign the application as owner of the business. If the
business is owned by an association, partnership, or corporation, the
application shall be signed by a member, partner, executive officer, or other
person specifically authorized by the association, partnership, or corporation
to sign.

C. Upon approval of the application by the Commissioner, a certificate of
registration shall be issued. The certificate is not assignable but shall be
valid only for the person in whose name it is issued.

D. If the holder of a certificate of registration issued under this section
ceases to conduct his business in the Commonwealth at the principal place of
business designated in the certificate, the certificate shall automatically
expire. The holder shall notify the Commissioner, in writing, within 30 days
after he has ceased to conduct the business. If the holder of the certificate
desires to continue in the business for which he was registered but at a
different location, he shall so inform the Commissioner, in writing, at least 30
days prior to the contemplated relocation. The Commissioner shall then issue an
amended certificate designating the new principal place of business. The amended
certificate shall become effective on the date that the certificate for the
previous place of business expires. There shall be no charge for obtaining an
amended certificate.

E. The holder of the certificate of registration issued under this chapter who
discontinues in the Commonwealth the business for which the certificate was
issued, whether by transferring his business to another person, by selling out
his business or stock of goods, or by quitting the business, shall notify the
Commissioner in writing within 15 days of such discontinuance and shall
surrender the certificate to the Commissioner. The notice shall state the
effective date of the discontinuance and, if the certificate holder has
transferred the business or otherwise relinquished control to another person by
sale or otherwise, the date of the sale or transfer and the name and address of
the person to whom the business is transferred or relinquished. The notice shall
also include any other information required by the Commissioner.

F. Whenever a person fails to comply with any provision of this chapter or any
rule or regulation relating thereto, the Commissioner, after giving such person
10 days&#8217; notice in writing, may revoke or suspend the certificate of
registration held by such person. The notice may be personally served or served
by registered mail directed to the last known address of such person.

G. Any person required to obtain a certificate of registration under this
chapter who engages in business in the Commonwealth without obtaining such
certificate, or after such certificate has been suspended or revoked, and each
officer of any corporation which so engages in business, shall be subject to a
civil penalty. The amount of the civil penalty assessed against a person for his
(i) first violation shall be $5,000 and (ii) second and subsequent violations
shall be $10,000. Each day&#8217;s continuance in business in violation of this
section shall constitute a separate offense.

HISTORY: 2012, cc. 217, 225.