West Virginia Code
Chapter 8. Municipal Corporations
Article 13C. Municipal Tax in Lieu of Business and Occupation Tax; and Municipal Taxes Applicable to Pension Funds; Additional Authorities Relating to Pensions and Bond Issuance

§8-13C-1. Findings - The Legislature finds that: (a) Imposing additional taxes creates an...

§8-13C-2. Definitions - For the purposes of this article: (a) "Alternative municipal sales...

§8-13C-3. Pension Relief Municipal Occupational Tax - (a) Effective on and after July 1, 2005, each qualifying...

§8-13C-4. Municipal Sales and Service Taxes - (a) Pension relief municipal sales tax. -– On and after...

§8-13C-5. Municipal Use Tax - (a) Pension relief municipal use tax. -– On and after...

§8-13C-5a. Credit for Sales Tax Paid to Another Municipality - (a) Credit against municipal use tax. -- A person is...

§8-13C-6. Notification to Tax Commissioner; Responsibilities of Tax Commissioner; Fee; Special Revenue Account; Application of State Tax Law - (a) Notification to Tax Commissioner. -– Any municipality that imposes...

§8-13C-7. Municipal Sales and Service Tax and Use Tax Fund; Deposit and Remittance of Collections - (a) There is created a special revenue account in the...

§8-13C-8. Printed Catalogs - Local tax rate changes made pursuant to sections four and...

§8-13C-9. Restriction on Use of Certain Revenues - (a) All proceeds from a pension relief municipal occupational tax,...

§8-13C-10. Conflict; Partial Unconstitutionality - (a) If a court of competent jurisdiction finds that the...

§8-13C-11. Additional Requirements for Authority to Impose Certain Taxes - (a) The authority to impose the pension relief municipal occupational...

§8-13C-12. Limited Authority to Impose Tax - (a) Notwithstanding any other provision of this code to the...

§8-13C-13. Study - [Repealed.]

§8-13C-14. Authorization for Closure of Existing Retirement Plans, Creation of Defined Contribution Plans and Issuance of Bonds for Certain Qualifying Municipalities - (a) Notwithstanding any other section of this code to the...