This subchapter shall be known as the “City of Elkins Municipal Business and Occupation Tax Ordinance”.
(1991 Code, § 6-15) (Ord. 070, passed 1-3-2008; Ord. 236, passed 5-18-2017)
Statutory reference:
Authority of city to impose business and occupation tax on businesses and occupations taxed by state, see W.Va. Code § 8-13-5, as modified by W.Va. Code § 11-13-25
State business and occupation tax, see W.Va. Code Ch. 11, Art. 13