ARTICLE 786
Municipal Sales and Service Tax and Municipal Use Tax

786.01   Definitions.

786.02   Imposition of a Municipal Sales and Service Tax.

786.03   Imposition of a Municipal Use Tax.

786.04   Credit against Municipal Use Tax.

786.05   Tax Commissioner shall administer, enforce and collect taxes.

786.06   Municipal Taxes imposed in addition to Consumer Sales and Service Tax and Consumer Use Tax.

786.07   Effective date.

CROSS REFERENCES

State provisions - see W.Va. Code Ch. 11, Art. 15