(A) The Tax Commissioner is responsible for administering, collecting and enforcing the taxes imposed by this subchapter as provided in W. Va. Code 8-1-5a, 11-10-11c and 11-15B-33. The city may enter into an agreement with the Tax Commissioner that will allow employees of the city auditing a vendor with a physical location in the city for compliance with the city’s business and occupation tax, to also audit that location for compliance with the sales and use tax laws of this state and this city and to share that information with the Tax Commissioner.
(B) The Tax Commissioner may retain from collections of the taxes imposed by this subchapter, a fee of up to 5% of the amount of the taxes collected by the Tax Commissioner prior to the effective date of the legislative rule setting the fee pursuant to W. Va. Code 11-10-11c. The fee retained from taxes collected on and after that date shall be the fee allowed by W. Va. Code 11-10-11c or by any other state law or legislative rule.
(C) The Tax Commissioner shall deposit all the proceeds from collection of the taxes imposed by this subchapter, minus any fee for collecting, enforcing and administering taxes retained under this section, in the subaccount for this city established in “Municipal Sales and Service Tax and Use Tax Fund”, an interest, bearing account created in the State Treasury pursuant to W. Va. Code 8-13C-7. All moneys collected and deposited in the subaccount for the city shall be remitted at least quarterly by the State Treasurer to the City Treasurer, as provided W. Va. Code 8-13C-7.
(Ord. passed 1-6-2015)