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Nitro, WV Code of Ordinance
NITRO, WEST VIRGINIA CODE OF ORDINANCES
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
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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§ 38.058 DEPOSIT OF TAXES COLLECTED IN SPECIAL REVENUE FUND.
   (A)   (1)   There is hereby established a special revenue fund in the City Treasury which shall be designated and known as the City Sales and Service Tax and Use Tax Fund.
      (2)   The City Sales and Use Tax Fund shall consist of: all revenues received from collection of the city’s sales and use taxes, including any interest, additions to tax and penalties imposed on such taxes, and deposited with the City Treasurer; all appropriations to the fund; all interest earned from investment of the fund; and any gifts, grants or contributions received and placed by the city into the City Sales and Use Tax Account.
      (3)   Revenues in the City Sales and Use Tax Fund shall not be treated by any person to be a general revenue of the city. Revenues in the City Sales and Use Tax Fund shall be disbursed in the manner and consistent with the priorities set forth for in division (B) below.
   (B)   Revenues in the City Sales and Use Tax Fund shall be used: first, to satisfy the debt service requirements each fiscal year on any bonds issued by, or other obligations incurred by, the city, from time to time, including any refunding bonds, to finance capital improvements to the city and for any other economic development or public safety projects, including the funding of any reserve funds relating to any such bonds or other obligations, and/or to make lease payments which secure bonds issued to finance other economic development projects; and second, after providing for payment of first priority items, any unencumbered revenue in the City Sales and Use Tax Fund may periodically be transferred as necessary or convenient to the city’s General Revenue Account.
(Ord. passed 1-6-2015)
§ 38.059 TAXES IMPOSED IN ADDITION TO THE STATE CONSUMERS SALES AND SERVICE AND USE TAXES.
   The municipal sales and service tax and municipal use tax imposed pursuant to this subchapter shall be in addition to the consumers sales and service tax and use tax imposed pursuant to W. Va. Code 11-15-1 et seq. and 11-15A-1 et seq. on sales made and services rendered and on the use of tangible personal property, custom software, or taxable services within the boundaries of the city and, except as exempted or excepted, all sales made and services rendered and on the use of tangible personal property, custom software, or taxable services within the boundaries of the city shall remain subject to the tax levied by those Articles of the state code. Further, the municipal sales and service tax and municipal use tax imposed pursuant to this subchapter shall be imposed in addition to any tax imposed pursuant to the provisions of W. Va. Code 7-22-1, 8-13-6, 8-13-7, and 8-38-12.
(Ord. passed 1-6-2015)
LICENSE TAXES
§ 38.070 CONDITIONS PRECEDENT TO DOING BUSINESS.
   Payment in full of the proper tax or fee as required by the city, the issuance of a city license certificate and the fulfillment of all terms and conditions of such grant shall be conditions precedent to the transaction of any business, profession, calling, vocation, activity, trade or employment for which a city license is required.
(Prior Code, § 733.01)
§ 38.071 LICENSE APPLICATION AND ISSUANCE; PAYMENT OF TAX AND FEES; RECORDS.
   (A)   Each applicant for a city license shall make application to the City Recorder on a form to be provided by the city, and holders of business franchise certificates or other forms of state licenses authorizing them to do business within the city shall display such state certificates or licenses to the City Recorder at the time of making application for a city license.
   (B)   Upon the payment of such license tax or fee as may be imposed by this subchapter or elsewhere in these codified ordinances or other ordinance, upon the city license for which application is made, the City Recorder shall issue the license applied for; provided, that the application is in proper form and that all requirements of state law, these codified ordinances and other ordinances and all conditions precedent to the issuance of such license appear to the City Recorder to have been complied with; and provided further, that applications for licenses which are required to be issued by Council shall be referred by the City Recorder to Council at its next meeting succeeding the date of filing thereof, and he or she shall not issue any such license until authorized to do so by Council, and in any such case the payment of any license tax or fee shall be deferred until such application has been approved by Council.
   (C)   The City Recorder shall maintain on file all applications for city licenses and a record of each license issued, which shall set forth the name and business address of the licensee, the date of issuance and the term for which issued, the type of license, the amount of license tax to be paid, the number of the license and such additional information as may be pertinent to establish that all requirements of law and ordinances have been complied with.
(Prior Code, § 733.02)
§ 38.072 FALSE STATEMENTS PROHIBITED; RETURNS CONFIDENTIAL.
   (A)   No person shall knowingly make any false statement in any application for a city license or in any tax return, report or other statement relating to any activity licensed by the city and which is required to be made to any city officer or agency.
   (B)   All returns and tax statements made by taxpayers to city officers shall be regarded as confidential and, except in compliance with judicial order, or as may be required by the proper administration hereof, the City Recorder, his or her agents and employees, and former City Recorders, agents and employees, shall not divulge facts or information obtained in the administration of this subchapter.
(Prior Code, § 733.03)
§ 38.073 SEPARATE LICENSE REQUIRED FOR EACH FIXED PLACE AND EACH CLASS OF BUSINESS.
   Except as may be provided otherwise in these codified ordinances or other ordinance, any person who, at more than one fixed place of business within the city, engages in or prosecutes any business, profession, calling or vocation for which a city license is required or who within the city engages in or prosecutes more than one type of business, profession, calling or vocation for which a city license is required, shall obtain a separate license and pay the prescribed tax or fee therefor for each such fixed place of business and for each such business, profession, calling or vocation.
(Prior Code, § 733.04)
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