(a) The Tax Commissioner is responsible for administering, collecting, and enforcing the taxes imposed by this article as provided in W.Va. Code §§ 8-13C-6 and 11-15B-33. The Town of Nutter Fort may enter into a written agreement with the Tax Commissioner that will allow employees of the Town of Nutter Fort auditing a vendor whose primary business location is in the Town of Nutter Fort for compliance with the town’s business and occupation tax to also audit that business location for compliance with the sales and use tax laws of this state and the Town of Nutter Fort and obligate the Town of Nutter Fort to share that information with the Tax Commissioner.
(b) The Tax Commissioner may retain from collections of the taxes imposed by this article the fee allowed by W.Va. Code § 11-10-1lc 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 article, minus any fee for collecting, enforcing and administering taxes retained under this section, in the subaccount for the Town of Nutter Fort established in “Municipal Sales and Services 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 Town of Nutter Fort shall be remitted at least quarterly by the State Treasurer to the Town of Nutter Fort, as provided W.Va. Code § 8-13C-7.
(Ord. 2020-04, passed 12-8-2020)