(a) The Tax Commissioner is responsible for administering, collecting and enforcing the taxes imposed by this article as provided in West Virginia Code Chapter 8, Article 13C, Section 6 and Chapter 11, Article 15B, Section 33. The Town may enter into a written agreement with the Tax Commissioner that will allow employees of the Town auditing a vendor whose primary business location is in the Town for compliance with the Town's business and occupation tax to also audit that business location for compliance with the sales and use tax laws of the state and the Town and obligate the Town to share that information with the Tax Commissioner.
(b) The Tax Commissioner may retain from collections of the taxes imposed by this article the fee allowed by West Virginia Code Chapter 11, Article 10, Section 11c, or by any other state law or administrative rule.
(c) The Tax Commissioner shall deposit all of the proceeds from the collection of the taxes imposed by this article, minus any fee for collecting, enforcing and administering taxes retained under this article, in the subaccount for this Town established in a "municipal sales and services tax and use tax fund" an interest bearing account created in the state treasury pursuant to West Virginia Code Chapter 8, Article 13C, Section 7. All moneys collected and deposited in the subaccount for the Town shall be remitted at least quarterly the by State Treasurer to the Town Treasurer, as provided by West Virginia Code Chapter 8, Article 13C Section 7.
(Passed 12-2-21.)