The provisions of article nine, chapter six of this code shall apply to every municipality. By charter provision or ordinance, provision may be made for a system of budgeting, accounting and record keeping, and for the conduct of the transactions of the municipality, but any such provision shall not conflict with said article nine, chapter six or with the regulations or orders promulgated thereunder by the State Tax Commissioner.
Structure West Virginia Code
Chapter 8. Municipal Corporations
Article 13. Taxation and Finance
§8-13-1. General Property and Benefit Taxes
§8-13-2. Correcting Erroneous Tax Levy
§8-13-4. Municipal License and Tax Thereon When State License Required
§8-13-5a. Public Utilities Tax
§8-13-7. Tax on Purchases of Intoxicating Liquors in Municipalities; Private Club Fees
§8-13-8. License Tax on Horse Racing and Dog Racing
§8-13-9. Motor Vehicle Operator's Tax
§8-13-11. Preservation of Prior Taxing Powers of Cities
§8-13-13. Special Charges for Municipal Services
§8-13-15. Collection of Municipal Taxes, Fines and Assessments
§8-13-15a. Providing for Payment at Banking Institutions
§8-13-16. Remedies for Failure to Collect, Account for or Pay Over Moneys
§8-13-17. Reports, etc., to Conform to Fiscal Year
§8-13-19. Capital Reserve Fund
§8-13-19a. Special Account for Federal and State Grants-in-Aid Authorized
§8-13-21. Disposition of Funds for Public Works When Materials, etc., Not Available
§8-13-22a. Investment of Municipal Funds
§8-13-22c. Restrictions on Investment
§8-13-23. Preparation, Publication and Disposition of Financial Statements
§8-13-24. Notice of Delinquency
§8-13-25. Delinquent List Preparation
§8-13-26. Publication and Posting of Delinquent Tax List; Costs
§8-13-27. Notice of Delinquent Lists to City Council and Retention of List by City