Section
General Provisions
31.01 Liens on real property for unpaid fees
Municipal Sales and Use Tax
31.15 City Council findings
31.16 Definitions
31.17 Imposition of tax
31.18 Calculation of tax on fractional parts of dollar
31.19 State and local tax bases
31.20 Exceptions
31.21 Credit against municipal use tax
31.22 Tax cumulative
31.23 Local rate and boundary database; changes
31.24 State level administration
31.25 Administrative procedures
31.26 Criminal penalty
31.27 Automatic updating
31.28 Deposit of taxes collected in special revenue fund
Public Utility Service Tax
31.40 Definitions
31.41 Imposition and levying; amount
31.42 Collection; time of payment; effective date
31.43 Maintenance of records; inspection
31.44 Exemptions
31.45 Non-liability of utility; duty of city; refunds and rules
31.46 Collection; additional remedies
31.47 Effective date; notice to utilities
Statutory reference:
Authority to levy, see W.Va. Code § 8-13-5a