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West Virginia Code
Chapter 8
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.
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8-13C-1
Findings.
8-13C-2
Definitions.
8-13C-3
Pension relief municipal occupational tax.
8-13C-4
Municipal sales and service taxes.
8-13C-5
Municipal use tax.
8-13C-5a
Credit for sales tax paid to another municipality.
8-13C-6
Notification to Tax Commissioner; responsibilities of Tax Commissioner; fee; special revenue account; application of state tax law.
8-13C-7
Municipal sales and service tax and use tax fund; deposit and remittance of collections.
8-13C-8
Printed catalogs.
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.
8-13C-12
Limited authority to impose tax.
8-13C-13
Study.
8-13C-14
Authorization for closure of existing retirement plans, creation of defined contribution plans and issuance of bonds for certain qualifying municipalities.