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Elkins, WV Code of Ordinances
ELKINS, WEST VIRGINIA CODE OF ORDINANCES
ADOPTING ORDINANCE
CHARTER
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
§ 110.105 STATE AND LOCAL TAX BASES.
   The taxable base of the taxes imposed by §§ 110.102 and 110.103 shall be identical to the sales and use tax base of this state except as provided in § 110.106, unless otherwise prohibited by federal law, as required by W.Va. Code § 11-15B-34.
(1991 Code, § 6-57) (Ord. 248, passed 12-7-2017)

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