W. Va. Code R. § 110-37-22 - Administration

22.1. The Tax Commissioner may:

22.1.1. deny an application for a license if the issuance of the license would be in violation of the West Virginia Code.

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

22.1.1.2. When protest is received, the Commissioner shall set a time and place for a hearing on the matter.

22.1.1.3. The Commissioner shall send to the applicant a notice containing the date of hearing, the time of hearing, the place where the hearing will be held, and a short, plain state­ment of the matters asserted.

22.1.1.4. Service of the notice shall be by personal or substituted service.

22.1.1.5. At the hearing the applicant may produce evidence on its behalf and be repre­sented by counsel.

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

22.1.1.7. The burden of proof is on the applicant;

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

22.1.2.1. The licensee or any member of the licensee's organization has been convicted under W. Va. Code ''47-21-18 or 47-21-19, and the Commissioner finds it would be in the public interest to revoke, suspend or refuse to renew a license;

22.1.2.2. the licensee has violated any of the other provisions of the W. Va. Code; or

22.1.2.3. the licensee has failed to maintain records or file reports as required. Licenses shall only be revoked, suspended or refused under this section if the Commissioner finds that the failure to record or report will impair the Commissioner's ability to administer W. Va. Code '47-21-1 et seq.: Provided,

22.1.2.3.a That before revoking or suspend­ing a license, the Commissioner shall give ten (10) days notice to annual licensees or three (3) days notice to limited occasion licensees of the suspension or revocation. 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 personal or substituted service on the person who applied for the license on behalf of the organization.

22.1.2.3.b That at the time designated for any hearing the licensee may produce evidence on its behalf and be represented by counsel.

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

22.1.3. 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; and

22.1.4. issue emergency orders suspend­ing a raffle license when

22.1.4.1 the Commissioner believes that a criminal violation of the W. Va. Code has occurred;

22.1.4.2 the Commissioner believes that the suspension is necessary to pre­vent a criminal violation of W. Va. Code '47-21-1 et seq.; or

22.1.4.3 the Commissioner believes that the suspension is necessary to pre­serve the public peace, health, safety, morals, good order or general welfare.

22.1.4 The orders authorized in Subdivision 2.1.4 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.

22.1.5 The orders authorized in Subdivision 2.1.4 of this rule shall are effective immediately upon issuance and service.

22.1.6 After the issuance of an emer­gency order authorized in Subdivision 2.1.4 of this rule shall the Commissioner shall set a time and place for hearing within five (5) days. At this hearing the licensee may show cause why its license should not be revoked.

Notes

W. Va. Code R. § 110-37-22