Every municipality shall have plenary power and authority to levy and collect an admission or amusement tax upon any public amusement or entertainment conducted within the corporate limits thereof for private profit or gain. The tax shall be levied upon the purchaser and added to and collected by the seller with the price of admission, or other charge for the amusement or entertainment. The tax shall not exceed two percent of the admission price or charge, but a tax of 1¢ may be levied and collected in any case.
Any ordinance imposing such tax shall contain reasonable rules and regulations governing the collection thereof by the seller and the method of his payment and accounting therefor to the municipality.
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