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Municipal Tax in Lieu of Business and Occupation Tax; and Municipal Taxes Applicable to Pension Funds; Additional Authorities Relating to Pensions and Bond Issuance
- W. Va. Code § 8-13C-1— Findings
- W. Va. Code § 8-13C-2— Definitions
- W. Va. Code § 8-13C-3— Pension relief municipal occupational tax
- W. Va. Code § 8-13C-4— Municipal sales and service taxes
- W. Va. Code § 8-13C-5— Municipal use tax
- W. Va. Code § 8-13C-5a— Credit for sales tax paid to another municipality
- W. Va. Code § 8-13C-6— Notification to Tax Commissioner; responsibilities of Tax Commissioner; fee; special revenue account; application of state tax law
- W. Va. Code § 8-13C-7— Municipal sales and service tax and use tax fund; deposit and remittance of collections
- W. Va. Code § 8-13C-8— Printed catalogs
- W. Va. Code § 8-13C-9— Restriction on use of certain revenues
- W. Va. Code § 8-13C-10— Conflict; partial unconstitutionality
- W. Va. Code § 8-13C-11— Additional requirements for authority to impose certain taxes
- W. Va. Code § 8-13C-12— Limited authority to impose tax
- W. Va. Code § 8-13C-13— Study
- W. Va. Code § 8-13C-14— Authorization for closure of existing retirement plans, creation of defined contribution plans and issuance of bonds for certain qualifying municipalities