(A) The Tax Commissioner is responsible for administering, collecting and enforcing the taxes imposed by this subchapter as provided in W.Va. Code §§ 8-13C-6 and 11-15B-33. The city may enter into a written agreement with the Tax Commissioner that will allow employees of the city auditing a vendor whose primary business location is in the city of compliance with the city’s business and occupation tax to also audit that business location for compliance with the sales and use tax laws of the state and the city and obligate the city to share that information with the Tax Commissioner.
(B) The Tax Commissioner may retain from collections of the taxes imposed by this subchapter the fee allowed by W.Va. Code § 11-10-11c 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 subchapter, minus any fee for collecting, enforcing and administering taxes retained under this section, in the subaccount for the city established in the 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 city shall be remitted at least quarterly by the State Treasurer to the City Manager, as provided by W.Va. Code § 8-13C-7.
(Ord. passed 11-12-2019)