Section
Business and Occupation Taxes
38.001 Definitions
38.002 Interstate and foreign commerce revenue excluded in measuring tax
38.003 Administration of subchapter
38.004 Imposition of privilege tax
38.005 Production of coal and other natural resource products
38.006 Manufacturing, compounding or preparing products; processing of food excepted
38.007 Business of selling tangible property; sales exempt
38.008 Public service or utility business
38.009 Business of contracting
38.010 Business of operating amusements
38.011 Service business or calling not otherwise specifically taxed
38.012 Business of furnishing property for hire
38.013 Small loan and industrial loan businesses
38.014 Banking and other financial business
38.015 Exemptions
38.016 [Repealed]
38.017 Computation of tax; remittance
38.018 Return and remittance by taxpayer
38.019 Erroneous computation
38.020 Failure to make return; assessment by City Treasurer when return believed deficient
38.021 Jeopardy assessments
38.022 Notice of assessment; petition for reassessment; hearing
38.023 Appeal; correction of assessment; injunction
38.024 Tax year
38.025 Tax cumulative
38.026 Payment; penalty for nonpayment
38.027 Lien of tax due and unpaid
38.028 Enforcement of collection
38.029 Payment when person sells out or quits business; lien; liability of successor
38.030 Recording of tax liens
38.031 Collection by distraint; suit to enforce lien
38.032 Authority of Council to revoke city licenses, as additional penalty
38.033 Economic development tax credit
Consumer Sales and Service Tax, Use Tax and Streamlined Sales Tax
38.045 Council findings
38.046 Definitions
38.047 Imposition of consumers sales and service tax
38.048 Imposition of use tax
38.049 Calculation of tax on fractional parts of a dollar
38.050 Municipal sales and service and use tax bases
38.051 Exceptions
38.052 Credit for local taxes lawfully paid to another municipality
38.053 Local rate and boundary changes
38.054 State level administration
38.055 Administrative procedures
38.056 Criminal penalties apply
38.057 Automatic updating
38.058 Deposit of taxes collected in special revenue fund
38.059 Taxes imposed in addition to the state consumers sales and service and use taxes
License Taxes
38.070 Conditions precedent to doing business
38.071 License application and issuance; payment of tax and fees; records
38.072 False statements prohibited; returns confidential
38.073 Separate license required for each fixed place and each class of business
38.074 Display of license
38.075 Duplicate licenses
38.076 License a personal privilege; change of name, location, ownership and the like
38.077 License does not legalize unlawful acts
38.078 Zoning ordinance compliance; responsibility of applicants
38.079 Collection by proceedings in court
38.080 Prosecution for violations; city to seek injunctions
38.081 Suspension and revocation of licenses; public hearings upon appeal
38.082 Licenses required; license taxes imposed
38.083 Imposition of tax
38.084 Definitions
38.085 Payment
38.086 Residential rental license requirements
Hotel/Motel Occupancy Tax
38.100 Definitions
38.101 Imposition
38.102 Rate
38.103 Collection when sale on credit
38.104 Consumer to pay tax; duties of hotel operator
38.105 Exemptions for government agencies or employees
38.106 Disposition of proceeds
38.107 Annual reports by convention and visitor’s bureaus
38.108 Liability of hotel operator for failure to collect or remit
38.109 Total amount collected to be remitted
38.110 Returns and remittances generally
38.111 Administrative procedures generally
38.112 Violations
38.113 Interest and penalties
38.114 Priority of tax in receivership, bankruptcy, and similar proceedings
38.115 Liability of officers of associations or corporations
38.116 Records
Public Utility Tax
38.130 Definitions
38.131 Tax imposed upon certain transactions with certain public utilities
38.132 Imposition; amount of tax
38.133 Collection; payment
38.134 Records to be kept by users; inspection thereof
38.135 Exempted transactions
38.136 Nonliability of utility; refunds; rules and regulations
38.137 Enforcement
38.999 Penalty
Cross-reference:
Statutory reference:
Authority to tax, see W. Va. Code 8-13-4, 8-13-5, 8-13-13, 11-12-4
Collection of taxes, see W. Va. Code 8-13-15 et seq.
Public utilities tax, see W. Va. Code 8-13-5a