Section
General Provisions
36.01 Costs for collecting delinquent amounts due municipality
Publication or Disclosure of Delinquent Fee Information
36.15 Purpose and intent
36.16 Publication procedures
36.17 Effect of irregularity as to delinquent loans
36.18 Effect on other collection methods
Public Utility Service Tax
36.30 Definitions
36.31 Imposed; amount
36.32 Collection; time of payment; accounting; reports
36.33 Maintenance and inspection of records
36.34 Exemptions
36.35 Liability; enforcement authority
36.36 Enforcement provisions
36.37 Notice to utilities
Hotel/Motel Tax
36.50 Imposition of tax
36.51 Tax on consumer
36.52 Rate
36.53 Definitions
36.54 Payment
36.55 Governmental exemptions
36.56 Credit transactions
36.57 Bankruptcy
36.58 Liability
36.59 Remittance to city
36.60 Records
36.61 Corporate ownership
36.62 Disposition of proceeds
36.99 Penalty
Statutory reference:
Authority of city to levy and collect an excise tax on the privilege of purchasing, using or consuming public utility services and tangible personal property from public utilities and the like, see W.Va. Code § 8-13-5a