Notwithstanding any other provision of this code, municipalities may not impose any business and occupation tax, excise tax, sales or use tax, license tax, license fee, amusement tax, public utilities tax, consumption tax franchise tax, or any other municipal tax or municipal fee on persons who hold a current certification issued under this article. This exclusion does not apply to ad valorem property tax.
Structure West Virginia Code
Article 13LL. Industrial Advancement Act
§11-13LL-2. Legislative Findings and Purpose
§11-13LL-5. Qualified Manufacturing Investment
§11-13LL-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13LL-7. Transfer of Property Purchased for Manufacturing Investment to Successors
§11-13LL-8. Identification of Investment Credit Property
§11-13LL-9. Failure to Keep Records of Property Purchased for Manufacturing Investment