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Nitro, WV Code of Ordinance
NITRO, WEST VIRGINIA CODE OF ORDINANCES
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
CHAPTER 30: CITY COUNCIL
CHAPTER 31: CITY OFFICIALS
CHAPTER 32: CITY ORGANIZATIONS
CHAPTER 33: CITY POLICIES
CHAPTER 34: CITY EMPLOYEES
CHAPTER 35: MUNICIPAL COURT
CHAPTER 36: POLICE DEPARTMENT
CHAPTER 37: FIRE DEPARTMENT
CHAPTER 38: TAXATION
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§ 38.016 [REPEALED].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
LICENSE TAXES
HOTEL/MOTEL OCCUPANCY TAX
PUBLIC UTILITY TAX
CHAPTER 39: FEES
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
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§ 38.015 EXEMPTIONS.
   (A)   There shall be an exemption in every case of $25 in amount of tax computed under the provisions of this subchapter. A person exercising a privilege taxable hereunder for a fractional part of a tax year shall be entitled to an exemption of the sum bearing the proportion of $25 that the period of time the privilege is exercised bears to a whole year. Only one exemption shall be allowed to any one person, whether he or she exercises one or more privileges taxable hereunder.
   (B)   The provisions of this subchapter shall not apply to:
      (1)   Insurance companies which pay to the state a tax upon premiums; provided, that such exemption shall not extend to that part of a gross income of insurance companies which is received for the use of real property, other than property in which any such company maintains its office or offices in this city, whether such income be in the form of rentals or royalties;
      (2)   Nonprofit cemetery companies organized and operated for the exclusive benefit of their members;
      (3)   Fraternal societies, organizations and associations organized and operated for the exclusive benefit of their members and not for profit; provided, that this exemption shall not extend to that part of the gross income arising from the sale of alcoholic liquor, food and related services, of such fraternal societies, organizations and associations which are licensed as private clubs under the provisions of W. Va. Code Article 60-7;
      (4)   Corporations, associations and societies organized and operated exclusively for religious or charitable purposes;
      (5)   Production credit association, organized under the provisions of the Federal Farm Credit Act of 1933, being Pub. Law No. 73- 75; and
      (6)   Any credit union organized under the provisions of W. Va. Code Chapter 31 or any other chapter; provided, that the exemptions of this section shall not apply to corporations or cooperative associations organized under the provisions of W. Va. Code Article 19-4.
(Prior Code, § 711.15) (Ord. 85-3, passed 4-16-1985)
§ 38.016 [REPEALED].
§ 38.017 COMPUTATION OF TAX; REMITTANCE.
   (A)   The taxes levied hereunder shall be due and payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The taxpayer shall, within one month from the expiration of each quarter, make out an estimate of the tax for which he or she is liable for such quarter, sign it and mail it, together with a remittance, in the form required by § 38.026, of the amount of tax to the office of the City Treasurer. In estimating the amount of tax due for each quarter, the taxpayer may deduct one-fourth of the tax credit for industrial expansion allowable for the taxable year and one-fourth of the total exemption allowed for the year. When the total tax for which any person is liable under this subchapter does not exceed the sum of $100 in any year, the taxpayer may pay the same quarterly as aforesaid or, with the consent in writing of the City Treasurer, at the end of the month next following the close of the tax year.
   (B)   Any other provision of this section notwithstanding, the City Treasurer, if he or she deems it necessary to insure payment of the tax, may require the return and payment under this section for periods of shorter duration than quarter-year periods.
(Prior Code, § 711.17)
§ 38.018 RETURN AND REMITTANCE BY TAXPAYER.
   On or before the expiration of one month after the end of the tax year, each taxpayer shall make a return for the entire tax year showing the gross proceeds of sales or gross income of business, trade or calling, and compute the amount of tax chargeable against him or her in accordance with the provisions of this subchapter and deduct the amount of quarterly payments (as hereinbefore provided), if any, and transmit with his or her report a remittance in the form required by § 38.026 covering the residue of the tax chargeable against him or her to the office of the City Treasurer; such return shall be signed by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, joint adventure, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, copartnership, joint adventure, association, trust or any other group or combination acting as a unit shall sign the return on behalf of the taxpayer. The City Treasurer, for good cause shown, may extend the time for making the annual return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by him or her, be deemed advisable.
(Prior Code, § 711.18)
§ 38.019 ERRONEOUS COMPUTATION.
   (A)   If the taxpayer shall make any error in computing the tax assessable against him or her, the City Treasurer shall correct such error or reassess the proper amount of taxes, and notify the taxpayer of his or her action by mailing to him or her promptly a copy of the corrected assessment, and any additional tax for which such taxpayer may be liable shall be paid within ten days after the receipt of such statement.
   (B)   If the amount already paid exceeds that which should have been paid on the basis of the tax so recomputed, the excess so paid shall be immediately refunded to the taxpayer upon the requisition of the City Treasurer and shall be payable out of any funds available for the purpose. The taxpayer may, at his or her election, apply an overpayment credit to taxes subsequently accruing hereunder.
(Prior Code, § 711.19)
§ 38.020 FAILURE TO MAKE RETURN; ASSESSMENT BY CITY TREASURER WHEN RETURN BELIEVED DEFICIENT.
   If any person shall fail or refuse to make a return, either in whole or in part, or if the City Treasurer has reasonable ground to believe that any return made is so deficient as not to form the basis of a satisfactory assessment of the tax, he or she may proceed as he or she deems best to obtain information on which to base the assessment of the tax. The City Treasurer may, in person or by duly appointed agent, make examination of the books, records and papers, and audit the accounts of any such person, and may take the evidence, on oath, of any person whom he or she may believe shall be in possession of any relevant information. As soon as possible after procuring such information as the City Treasurer may be able to obtain as to any person failing or refusing to make a return, he or she shall proceed to assess the tax and shall notify the person assessed of the amount of the tax. The assessment of the tax by the City Treasurer shall be final as to any person who refused to make a return.
(Prior Code, § 711.20)
§ 38.021 JEOPARDY ASSESSMENTS.
   (A)   If the City Treasurer believes that the collection of any tax which he or she is required to administer will be jeopardized by delay, he or she shall thereupon make an assessment of the tax, noting that fact upon the assessment. The amount assessed shall be immediately due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for reassessment within 20 days after service of notice of the jeopardy assessment, such an assessment becomes final.
   (B)   A petition for reassessment by a person against whom a jeopardy assessment has been made must be accompanied by such security as the City Treasurer may deem necessary to insure compliance with this subchapter.
(Prior Code, § 711.21)
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