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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§ 38.016 [REPEALED].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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§ 38.027 LIEN OF TAX DUE AND UNPAID.
   A tax due and unpaid under this subchapter shall be a debt due the city. It shall be a personal obligation of the taxpayer and shall be a lien upon the property of the taxpayer; provided, that no such tax lien shall be enforceable against a purchaser (including lien creditor) for valuable consideration without notice, unless docketed in the office of the county court in the county wherein such property is located before a deed therefor to such purchaser is delivered for record to the Clerk of the county court of such county.
(Prior Code, § 711.27)
§ 38.028 ENFORCEMENT OF COLLECTION.
   The city may use any means for the collection of the taxes imposed by this subchapter as are provided by law for the enforcement and collection of similar taxes of the state.
(Prior Code, § 711.28)
§ 38.029 PAYMENT WHEN PERSON SELLS OUT OR QUITS BUSINESS; LIEN; LIABILITY OF SUCCESSOR.
   (A)   Any person exercising any privilege taxable under this subchapter who shall sell out his or her business or stock of goods, or shall cease doing such business, shall file the return prescribed by § 38.018 and remit the entire tax that may be chargeable against him or her because of all business done, within 30 days after selling out his or her business or stock of goods, or ceasing to do such business.
   (B)   The successor in business of any such person shall withhold so much of the purchase money as will satisfy the taxes and penalty which may be due until the former owner shall produce a receipt from the City Treasurer evidencing the payment of such taxes and penalty. If the purchaser of a business or stock of goods shall fail to withhold purchase money as above provided, and the taxes and penalty shall remain unpaid after expiration of the 30-day period allowed for payment thereof, he or she shall be personally liable for the payment of all such taxes and penalty, and the same shall be recoverable by the City Treasurer as provided by § 38.028.
(Prior Code, § 711.29)
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