To whom are the annual renewal fees for a certificate of authority payable in West Virginia?

The correct answer regarding the payment of annual renewal fees for a certificate of authority in West Virginia is the Attorney General's office. In West Virginia, the Attorney General's office is responsible for overseeing and enforcing statutes related to various professional licenses, including funeral services. This includes the collection of fees associated with maintaining a certificate of authority, which is necessary for funeral homes to legally operate in the state.

The other options do not hold the same responsibility in this context. The Department of Health generally focuses on health regulations and public health matters rather than licensing for funeral services. The State Tax Department is concerned with taxation and compliance rather than certification of professional practices. The Commissioner of Insurance deals primarily with insurance regulations, which may be tangentially related but not directly involved in the renewal of certificates for funeral service providers. Thus, the specific responsibility of the Attorney General's office aligns with the administration of these fees.