(A) The Tax Commissioner is responsible for administering, collecting, and enforcing the taxes imposed by this subchapter as provided in W. Va. Code § 8-13C-6 and § 11-15B-33.
(B) The Tax Commissioner may retain from collections of the taxes imposed by this subchapter the fee allowed by W. Va. Code § 11-10-11C or by any other state law or legislative rule.
(C) The Tax Commissioner shall deposit all the proceeds from collection of the taxes imposed by this subchapter, minus any fee for collecting, enforcing and administering taxes retained under this section, in the subaccount for this city established in the Municipal Sales and Services Tax and Use Fund, an interest-bearing account created in the State treasury pursuant to W. Va. Code §8-13C-7. All moneys collected and deposited in the subaccount for the city shall be remitted at least quarterly by the State Treasurer to the City Treasurer, as provided W. Va. Code § 8-13C-7.
(Ord. passed 11-27-2018)