(A) There shall be allowed as credit against the tax imposed by this subchapter the amount determined under W. Va. Code Ch. 11, Art. 13C, relating to tax credit for industrial expansion.
(B) The Town Recorder shall prescribe such regulations as may be necessary to carry out the purposes of this section and the above-cited state law as it may be applicable within this town.
(Prior Code, § 5-416) (Ord. passed 1-19-2021)