Each and every provision of the West Virginia Tax Procedure and Administration Act set forth in W. Va. Code § 11-10-1 et seq. applies to the administration, collection and enforcement of the municipal sales and use taxes imposed pursuant to this article, except as otherwise expressly provided in W.Va. Code §8-13C-1 et seq., with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article, as provided in W.Va. Code §8-13C-6. (Ord. 2019-05. Passed 10-15-19.)