Local tax rate changes made pursuant to sections four and five of this article apply to purchases from printed catalogs where the purchaser computed the tax based upon the local tax rate published in the catalog only on and after the first day of a calendar quarter after a minimum of one hundred twenty days' notice to the seller.
Structure West Virginia Code
Chapter 8. Municipal Corporations
§8-13C-3. Pension Relief Municipal Occupational Tax
§8-13C-4. Municipal Sales and Service Taxes
§8-13C-5a. Credit for Sales Tax Paid to Another Municipality
§8-13C-7. Municipal Sales and Service Tax and Use Tax Fund; Deposit and Remittance of Collections
§8-13C-9. Restriction on Use of Certain Revenues
§8-13C-10. Conflict; Partial Unconstitutionality
§8-13C-11. Additional Requirements for Authority to Impose Certain Taxes