                                 CODE OF VIRGINIA

COMMUNICATIONS SERVICES PROVIDERS&#8217; CERTIFICATES OF REGISTRATION; PENALTY
(§ 58.1-653)

A. Every person desiring to engage in or conduct business as a communications
services provider in the Commonwealth shall file with the Tax Commissioner an
application for a certificate of registration.

B. Every application for a certificate of registration shall set forth the name
under which the applicant transacts or intends to transact business, the
location of his place of business, and such other information as the Tax
Commissioner may reasonably require.

C. When the required application has been made, the Tax Commissioner shall issue
to each applicant a certificate of registration. A certificate of registration
is not assignable and is valid only for the person in whose name it is issued
and for the transaction of the business designated therein.

D. Whenever a person fails to comply with any provision of this chapter or any
rule or regulation relating thereto, the Tax Commissioner, upon a hearing after
giving the noncompliant person 30 days&#8217; notice in writing, specifying the
time and place of the hearing and requiring him to show cause why his
certificate of registration should not be revoked or suspended, may revoke or
suspend the certificate of registration held by that person. The notice may be
personally served or served by registered mail directed to the last known
address of the noncompliant person.

E. Any person who engages in business as a communications services provider in
the Commonwealth without obtaining a certificate of registration, or after a
certificate of registration has been suspended or revoked, shall be guilty of a
Class 2 misdemeanor as shall each officer of a corporation that so engages in
business as an unregistered communications services provider. Each day&#8217;s
continuance in business in violation of this section shall constitute a separate
offense.

F. If the holder of a certificate of registration ceases to conduct his
business, the certificate shall expire upon cessation of business, and the
certificate holder shall inform the Tax Commissioner in writing within 30 days
after he has ceased to conduct business. If the holder of a certificate of
registration desires to change his place of business, he shall so inform the Tax
Commissioner in writing and his certificate shall be revised accordingly.

G. This section shall also apply to any person who engages in the business of
furnishing any of the things or services taxable under this chapter. Moreover,
it shall apply to any person who is liable only for the collection of the use
tax.

HISTORY: 2006, c. 780.