West Virginia
State tax department files liens of $1.36 million on The Greenbrier hotel and sporting club – WV MetroNews
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.”
CHARLESTON, W.Va. — The following events happened on these dates in West Virginia history, compiled by the West Virginia Humanities Council from its online encyclopedia, e-WV.
April 19, 1896: Writer Melville Davisson Post was born in Harrison County. His best-known works are the Randolph Mason series, published in three volumes, and the more successful collection Uncle Abner: Master of Mysteries.
April 19, 1902: Author Jean Lee Latham was born in Buckhannon. She wrote a number of children’s books, including Carry On, Mr. Bowditch, which won the 1956 Newbery Award.
April 20, 1823: Gen. Jesse Lee Reno was born in Wheeling. He graduated from West Point in 1846 with another cadet from western Virginia, Thomas J. Jackson, later known as “Stonewall.” Reno was the highest-ranking officer from present West Virginia killed in the Civil War.
April 20, 1863: President Abraham Lincoln issued a proclamation that in 60 days, West Virginia would become a state. The occasion was marked 100 years later during the state’s Centennial celebration with a special ceremonial session of the West Virginia Legislature on April 20, 1963, in Wheeling.
April 20, 1909: Fiddler Melvin Wine was born near Burnsville in Braxton County. A favorite of old-time music enthusiasts nationally, he was chosen as a National Heritage Fellow in 1991 by the National Endowment for the Arts — the highest recognition given to a folk artist in the United States.
April 20, 1939: Poet Irene McKinney was born in Belington, Barbour County. Gov. Gaston Caperton appointed her state poet laureate in 1993, and she served in that capacity until her death in 2012.
April 21, 1908: Musician Phoeba Cottrell Parsons was born in Calhoun County. Parsons’ traditional clawhammer banjo style, unaccompanied ballad singing, riddles and storytelling have influenced countless younger musicians.
April 21, 1936: President Franklin Roosevelt established the Jefferson National Forest. The West Virginia portion of the forest includes about 19,000 acres in Monroe County.
April 22, 1908: Marshall “Little Sleepy” Glenn was born in Elkins. Glenn coached basketball at West Virginia University from 1934 to 1938 and football from 1937 to 1940. He was inducted into the WVU Sports Hall of Fame in 1992.
April 22, 1948: Grammy-nominated singer-songwriter and musician Larry Groce was born in Dallas, Texas. He is best known as the longtime host and artistic director of the Mountain Stage radio program.
April 22, 2003: Activist Judy Bonds, a Raleigh County native, received the Goldman Environmental Prize for her fight against mountaintop removal mining. Her efforts inspired thousands and turned a local West Virginia issue into a national cause.
April 23, 1857: Andrew S. Rowan was born in Gap Mills, Monroe County. Rowan, a military officer, was chosen as the messenger when President William McKinley wanted to send a message to Cuban Gen. Calixto Garcia during the Spanish-American War. The 1899 pamphlet A Message to Garcia made the incident famous.
April 24, 1865: McNeill’s Rangers surrendered to Union troops at New Creek — now Keyser. The Confederate guerrilla force probably never numbered more than 100 men at any time but managed to inflict regular damage on Union operations.
April 25, 1863: In what became known as the Jones-Imboden Raid, about 1,500 Confederate soldiers under Gen. William “Grumble” Jones advanced through Greenland Gap, a deep pass through New Creek Mountain in present Grant County. The Confederates encountered 87 Union soldiers who held off several assaults before finally surrendering.
April 25, 1923: Union leader Arnold Ray Miller was born at Leewood on Cabin Creek in Kanawha County. In December 1972, he defeated Tony Boyle to become president of the United Mine Workers and served until 1979.
e-WV is a project of the West Virginia Humanities Council. For more information, contact the council at 1310 Kanawha Blvd. E., Charleston, WV 25301, call 304-346-8500 or visit wvencyclopedia.org.
During the Gold-Blue spring game on Saturday, the West Virginia coaching staff named wide receiver Cyrus Traught the recipient of the 2026 Tommy Nikolich Award.
The award, which is always given out at the end of spring ball, recognizes a walk-on team member who has distinguished himself through his attitude and work ethic. The award is presented in memory of Tommy Nickolich, a former WVU player (1980-82) who passed away from cancer in 1983.
Traugh is a Parkersburg native and graduate of Parkersburg South High School. He began his career at Youngstown State before transferring back home to play for the Mountaineers last season. In his final year with the Penguins, he logged 36 receptions, 409 yards, and a team-leading five touchdowns, two of which came against Pitt.
During the 2025 campaign with the Mountaineers, he saw action against Robert Morris and Kansas, playing 10 snaps against the Jayhawks, but did not record any stats.
Head coach Rich Rodriguez has mentioned him twice this spring as someone who has been doing some good things and making progress. Wide receivers coach Ryan Garrett also showed him some love during his press conference last week.
The Mountaineers completely revamped the wide receiver room this offseason, upping the level of talent at both inside and outside receiver spots, but perhaps Traugh can work his way into the mix if he puts together a strong summer and fall camp. If he’s not a regular in the rotation, he’ll serve as a quality depth piece who can play special teams.
Past Nickolich Award winners:
2025: Clay Ash, RB
2024: Avery Wilcox, S
2023: C.J. Cole, WR
2022: Nick Malone, OL
2021: Graeson Malashevich, WR/H
2020: Osman Kamara, S
2019: Jake Abbott, LB
2018: Evan Staley, K
2017: Nick Meadows, LS
2016: Jon Lewis, DL
2015: Justin Arndt, LB
2014: Michael Calicchio, OL
2013: Connor Arlia, WR
2012: Tyler Anderson, DE
2011: Ryan Nehlen, WR
2010: Matt Lindamood, FB
2009: Josh Taylor, DL
2008: Adam Hughes, LS
2007: Andy Emery, LB
2006: Tim Lindsey, LS
2005: George Shehl, H/DB
2004: Jeff Noechel, LB
2003: John Pennington, WR
2002: Moe Fofana, RB
2001: Jeremy Knapp, TE
2000: Ben Collins, LB
1999: Bryan Lorenz, LB
1998: Mark Corman, TE
1997: David Lightcap, DB
1996: Matt Ceresa, OL
1995: Rob Keys, DB
1994: Randy Fulmore, DB
1993: Matt McCulty, WR
1992: Brett Parise, WR, Ray Wilcox, LB
1991: Keith Taparausky, RB
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