The West Virginia Tax Division has filed liens on The Greenbrier Hotel and Greenbrier Sporting Club, both owned by the family of Senator Jim Justice, over sales taxes collected but not remitted.

The $1.36 million in financial obligations to the state piled up months ago, but the liens were filed with the Greenbrier County Clerk over the last several weeks.

The state tax issue is distinct from liens amounting to $8 million from the U.S. Internal Revenue Service against Justice and his wife, Cathy, for personal filings dating back to 2009.

On that conflict, Senator Justice this week told the national news outlet Politico, “I think the bottom line, the whole thing is we have a dispute. I think they owe me a whole lot more money than I owe them.”

MetroNews has reached out to Justice through his Senate office, The Greenbrier and his family’s Bluestone Industries, but has not yet received comment.

The liens from the West Virginia Tax Division apply to sales taxes that would have been paid by customers. West Virginia sales taxes are required to be filed and remitted monthly, quarterly, or annually, depending on an assigned filing frequency.

A lien of $535,143 on The Greenbrier Hotel Corporation was for sales taxes that were due to the state on March 31. The taxes, interest and penalty became due June 22, and the lien was filed with the county clerk on Sept. 5.

Another lien of $279,069 on The Greenbrier Hotel Corporation was for sales taxes that were due to the state on March 31. The tax, interest and penalty became due June 7, and the lien was filed August 5.

A lien of $474,278 on The Greenbrier was for sales tax collections that were due April 30. The amount became final on May 22, and the lien was processed by the county clerk on August 5.

A lien of $55,415 on The Greenbrier Sporting Club is for sales taxes that were due this past May 31. The amount became final June 22, and the lien was processed by the county clerk Sept. 5.

The officers of The Greenbrier Hotel Corp. include Jay and Jill Justice, the son and daughter of the U.S. senator.

To great acclaim in West Virginia, Jim Justice bought The Greenbrier in May 2009 from CSX Corporation for about $20 million.

His annual financial disclosure with the U.S. Senate, filed in July, continues to describe The Greenbrier as one of his major assets, along with a personal line of credit of $25 million to $50 million from Greenbrier Holdings.

The Greenbrier Hotel has one of just a few licensed casinos in West Virginia.

To operate in West Virginia, any business, including a casino, must hold a valid business registration certificate from the state tax department. Such a certificate can be suspended or revoked by the Tax Commissioner if the business fails to comply with state tax requirements.

Similarly, entities with a liquor license in West Virginia must obtain a Letter of Good Standing from the West Virginia Tax Division.

In most cases, taxpayers would be considered to be in good standing even with outstanding tax liabilities if they have a payment plan in place to address their outstanding liabilities and are not in default on the payment plan.

Last year, the state tax department also issued several liens on The Greenbrier for sales taxes that were collected but not remitted.

In that case, Justice, who was then governor, said a payment plan to straighten out the liens had gone into effect. Over time, the 2024 liens were withdrawn.

“All’s good in the neighborhood there,” he said at the time.

He added, “I told everybody repeatedly, over and over, if there’s an obligation we take care of it. We don’t need to spend time worrying about what’s going on with Jim Justice’s businesses.” He continued by saying, “Everything’s current, and everything’s moving right straight ahead.”