Booth/Chair Rental Requirements - 8/30/2018
Pursuant to W. Va. Code § 30-27-19(a)(2) any professional licensee or certificate holder who elects to rent or lease a booth or chair from a licensed salon owner and/or operator must register with the Board of Barbers and Cosmetologists, register with the state Tax Division and present the registration to the Board of Barbers and Cosmetologists. Effective August 26, 2018, the Board of Barbers and Cosmetologists voted to adopt the following policy regarding booth/chair rental registration requirements:
If you are NOT renting or leasing a booth or chair from a licensed salon owner and/or operator, you must provide documentation upon request by a Board investigator/inspector that the salon owner and/or operator is withholding taxes on your behalf. Acceptable documentation includes a W-2 form if employed more than one (1) year or pay stubs if employed less than one (1) year.
If you ARE renting or leasing a booth or chair from a licensed salon owner and/or operator, you must register with the Board of Barbers and Cosmetologists and the state Tax Division by submitting a copy of your business registration certificate from the state Tax Division to the Board's office along with a completed booth/chair rental registration application and a check or money order in the amount of $15.00 payable to WVBBC. Booth registrations are required to be renewed annually by July. Please mail completed booth/chair rental applications to WVBBC; 1201 Dunbar Avenue, Dunbar, WV 25064.
To register with the state Tax Division online, please visit www.business4wv.com. Failure to provide proof that a salon owner and/or operator is withholding taxes on your behalf to a Board investigator/inspector upon request or failure to properly register with the Board of Barbers and Cosmetologists and the state Tax Division will result in immediate disciplinary action including but not limited to: administrative fine, not to exceed $1,000 per day per violation or other corrective action deemed necessary by the Board of Barbers and Cosmetologists. |