Section
Municipal Business License Tax
110.01 License required
110.02 Revocation
110.03 Issuance by Council
110.04 Issuance by City Clerk
110.05 Minimum charge
110.06 License year
110.07 Transfers
110.08 Annual license fees
110.09 Term license fees
Business and Occupation Tax
110.20 Authority to levy
110.21 Definitions
110.22 Privilege tax imposition
110.23 Exemptions
110.24 Certain businesses
110.25 Assessment limited to subjects taxed by state
110.26 Computation of taxes; returns and remittances
110.27 Erroneous computation
110.28 Failure to make return; incomplete or erroneous return
110.29 Records
110.30 Appeal; correction of assessment
110.31 Tax cumulative
110.32 Method of payment
110.33 Tax a personal obligation and lien; penalty
110.34 Collection by suit; injunction
110.35 Tax lien; liability of purchaser
110.36 Final settlements; user personally responsible
110.37 Certificate to Clerk of County Commission of Assessment of Taxes
110.38 Collection by distraint
110.39 Administration by City Treasurer
110.40 Authorization to inspect returns
110.41 Returns and amount of payments confidential
110.42 Tax credits
110.43 Amount of credit allowed; tax credits for new, expanding businesses
110.44 Qualified investment
110.45 Other disqualifications for forfeiture of tax credit
110.46 Taxpayers responsible to keep records of investment credit property tax credits for new businesses
110.99 Penalty
Statutory reference:
Authority to levy, see W.Va. Code §§ 8-13-4, 8-13-5
Business and occupation tax, see W.Va. Code Art. 11-13
Business franchise registration certificate tax, see W.Va. Code Art. 11-12
Collection of taxes, see W.Va. Code §§ 8-13-15 et seq.
Limitation on municipal tax, see W.Va. Code § 11-12-4