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West Virginia Code

13

Taxation and Finance.

8-13-1General property and benefit taxes.8-13-2Correcting erroneous tax levy.8-13-3Hotel occupancy tax.8-13-4Municipal license and tax thereon when state license required.8-13-5Business and occupation or privilege tax; limitation on rates; effective date of tax; exemptions; activity in two or more municipalities; administrative provisions.8-13-5aPublic utilities tax.8-13-6Amusement tax.8-13-7Tax on purchases of intoxicating liquors in municipalities; private club fees.8-13-8License tax on horse racing and dog racing.8-13-9Motor vehicle operator's tax.8-13-10Domestic animal tax.8-13-11Preservation of prior taxing powers of cities.8-13-12Borrowing power.8-13-13Special charges for municipal services.8-13-14Penalties.8-13-15Collection of municipal taxes, fines and assessments.8-13-15aProviding for payment at banking institutions.8-13-16Remedies for failure to collect, account for or pay over moneys.8-13-17Reports, etc., to conform to fiscal year.8-13-18Audits and accounts.8-13-19Capital reserve fund.8-13-19aSpecial account for federal and state grants-in-aid authorized.8-13-20Balances in Municipal Bond Commission fund may be transferred or remitted to general fund where bonded indebtedness has been paid or where defeasance or payment of bonded indebtedness has been provided for; use of transferred or remitted funds.8-13-21Disposition of funds for public works when materials, etc., not available.8-13-22Payment of money out of municipal treasury must be by order; signing of orders by mechanical or electrical devices; officers jointly and severally liable for neglect; forgery; penalty.8-13-22aInvestment of municipal funds.8-13-22bVoluntary direct deposits by municipal treasurer of salaries of employees to banks or other financial institutions.8-13-22cRestrictions on investment.8-13-22dPayment of legitimate uncontested invoices; interest on late payments; "Prompt Pay Act of 1995."8-13-23Preparation, publication and disposition of financial statements.8-13-24Notice of delinquency.8-13-25Delinquent list preparation.8-13-26Publication and posting of delinquent tax list; costs.8-13-27Notice of delinquent lists to city council and retention of list by city.