No person, partnership, firm or corporation may engage in the business of operating a cemetery company in West Virginia without having first paid an annual registration fee established by the Tax Commissioner of $200.00, and filing with the Tax Commissioner a
CEM-1 which requires the person to provide certain information which includes the name and addresses of all officers, owners and directors of the cemetery company and the name of the designated compliance agent.
The cemetery company must notify the Tax Commissioner of any changes in the information required to be filed within 90 days of the date on which the change occurs.
A new filing is also required if there is a change in the ownership of the cemetery company or if there is a change in the name of the compliance agent designated by the cemetery company.
The cemetery company must pay an additional fee of $100.00 in connection with the reporting of such changes.