731.20  EFFECT OF CHANGE IN STATE TAX RATE.
   In the event that any taxpayer is audited by the State Tax Commissioner or engages in litigation with the State Tax Commissioner over the amount of taxes due by such taxpayer to the State under West Virginia Code Article 11-13, and as a result of such audit or litigation the liability of the taxpayer is either increased or decreased, the taxpayer shall promptly report such increase or decrease to the City Clerk.  In the case of an increase in the taxpayer's liability to the State, such report shall be accompanied by a remittance of additional taxes due to the City, which remittance shall be due in the City Clerk's office not later than thirty days after the decision of the Tax Commissioner or court of competent jurisdiction becomes final.  In the event of a decrease in the taxpayer's liability to the State as a result of action of the State Tax Commissioner or of a court of competent jurisdiction, the City, by the City Clerk, shall refund to such taxpayer any excess tax previously paid to the City within thirty days of the date that such decision becomes final. (Ord. 17-005.  Passed 6-5-17.)