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South Charleston Overview
Codified Ordinances of South Charleston, WV
THE CODE OF THE CITY OF SOUTH CHARLESTON, WEST VIRGINIA
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 1681
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS AND TAXATION CODE
CHAPTER ONE - Business Regulation
CHAPTER THREE - Taxation and Service Charges
ARTICLE 733 License Taxes and Fees
ARTICLE 735 Municipal Sales and Service and Use Taxes
ARTICLE 737 Business and Occupation Tax
737.01 DEFINITIONS.
737.02 LEVY; COLLECTION AUTHORIZED.
737.03 TRANSPORTING PRODUCTS OUT OF CITY WITHOUT SALE.
737.04 SALES WHEREIN GROSS PROCEEDS NOT INDICATIVE OF TRUE VALUE.
737.05 ADDING TO OR DEDUCTING FROM GROSS INCOME.
737.06 PRODUCERS OR MANUFACTURERS SELLING AT RETAIL AND WHOLESALE.
737.061 PERSONS TAXABLE ON MULTIPLE ACTIVITIES; CREDITS.
737.062 SAVINGS CREDIT.
737.07 MANUFACTURERS SELLING PRODUCTS FOR DELIVERY OUTSIDE CITY.
737.08 PRODUCING COAL, OIL, GAS, ETC., AND USING SAME IN PRODUCER'S BUSINESS.
737.09 PRODUCERS OF NATURAL RESOURCE PRODUCTS.
737.10 MANUFACTURERS OR PREPARERS FOR SALE OF COMMODITIES OR ELECTRIC POWER.
737.11 SELLERS OF TANGIBLE PROPERTY AND STOCKS OR BONDS.
737.12 PUBLIC SERVICES OR UTILITY BUSINESSES.
737.13 CONTRACTORS.
737.14 BANKING AND OTHER FINANCIAL BUSINESSES.
737.15 THEATERS AND OTHER PLACES OF AMUSEMENT.
737.16 SERVICE BUSINESS OR CALLING NOT OTHERWISE TAXED.
737.161 HEALTH MAINTENANCE ORGANIZATIONS.
737.17 COLLECTING RENTALS, ROYALTIES, ETC.; EXEMPTION.
737.18 EXEMPTIONS.
737.19 TAX CREDITS FOR NEW AND EXPANDED BUSINESSES.
737.19.1 NEW MANUFACTURING BUSINESS TAX CREDIT.
737.19.2 EXISTING MANUFACTURING BUSINESSES TAX CREDIT.
737.20 INSTALLMENT PAYMENTS; ESTIMATE AND REMITTANCE.
737.21 ANNUAL RETURN AND REMITTANCE.
737.22 CORRECTION OR ERRORS ON RETURNS.
737.23 FAILURE OR REFUSAL TO MAKE RETURN; DEFICIENT RETURN.
737.24 PREREQUISITE TO FINAL SETTLEMENT WITH NONRESIDENT CONTRACTORS.
737.25 HEARING BEFORE COUNCIL.
737.26 TAX YEAR.
737.27 TAX ADDITIONAL TO OTHER TAXES AND LICENSES.
737.28 HOW REMITTANCES TO BE MADE.
737.29 LIEN FOR UNPAID TAXES; PENALTIES.
737.30 POWERS OF CITY TREASURER.
737.31 CONFIDENTIALITY OF TAX INFORMATION.
737.32 SELLING OUT OR QUITTING BUSINESS.
737.33 GROSS INCOME DERIVED FROM INTERSTATE OR FOREIGN COMMERCE.
737.34 DUTY OF OFFICERS AND AGENTS MAKING CONTRACTS ON BEHALF OF CITY.
737.35 FILING COPY OF ASSESSMENT WITH CLERK OF COUNTY COURT; RELEASE OF LIEN.
737.36 GOODS OR NEGOTIABLE INTANGIBLES DISTRAINED UPON FOR DELINQUENT TAXES.
737.37 OFFENSES.
737.38 ADMINISTRATION AND ENFORCEMENT.
737.381 SUBPOENA AND SUBPOENA DUCES TECUM.
737.39 EXEMPTION IN AMOUNT OF TAX; PURPOSE OF COUNCIL; RATES GENERALLY.
737.40 LICENSE REVOCATION FOR FAILURE TO MAKE RETURN; REINSTATEMENT FEE.
737.41 EFFECTIVE DATE OF 2002 AMENDMENTS.
ARTICLE 741 Hotel Occupancy Tax
ARTICLE 743 Public Utility Tax
ARTICLE 745 Municipal Service Charge
ARTICLE 749 Alcoholic Beverages
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - HEALTH AND SANITATION CODE
PART THIRTEEN - PLANNING AND ZONING CODE
PART FIFTEEN - FIRE PREVENTION CODE
PART SEVENTEEN - BUILDING AND HOUSING CODE
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737.07 MANUFACTURERS SELLING PRODUCTS FOR DELIVERY OUTSIDE CITY.
   Manufacturers exercising any privilege taxable under Section 737.10 shall not be required to pay the tax imposed in Section 737.11 for the privilege of selling their manufactured products for delivery outside of the City, but the gross income derived from the sale of such manufactured products of outside the City shall be included in determining the measure of the tax imposed on such manufacturer in Section 737.10.
(1970 Code Sec. 29-8)
737.08 PRODUCING COAL, OIL, GAS, ETC., AND USING SAME IN PRODUCER'S BUSINESS.
   A person exercising privileges taxable under the other sections of this article, producing coal, oil, natural gas, minerals, timber or other natural resource products the production of which is taxable under Section 737.09 and using or consuming the same in his business, shall be deemed to be engaged in the business of mining and producing coal, oil, natural gas, minerals, timber or other natural resource products for sale, profit or commercial use, and shall be required to make returns on account of the production of the business showing the gross proceeds or equivalent in accordance with uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers, which rules the City Treasurer shall prescribe. (1970 Code Sec. 29-9)
737.09 PRODUCERS OF NATURAL RESOURCE PRODUCTS.
   Upon every person engaging or continuing within the City in the business of producing for sale, profit or commercial use any natural resource product, the amount of such tax shall be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer, except as hereinafter provided, multiplied by the respective rates as follows:
   (a)   Coal, 1.00 per one hundred dollars ($100.00);
   (b)   Limestone or sandstone quarried or mined, 1.50 per one hundred dollars ($100.00);
   (c)   Oil, 3.00 per one hundred dollars ($100.00);
   (d)   Natural gas, in excess of the value of five thousand dollars ($5,000.00), 6.00 per one hundred dollars ($100.00);
   (e)   Blast furnace slag, 3.00 per one hundred dollars ($100.00);
   (f)   Sand, gravel or other mineral produced, not quarried or mined, 3.00 per one hundred dollars ($100.00);
   (g)   Timber, 1.50 per one hundred dollars ($100.00);
   (h)   Other natural resource products, 2.00 per one hundred dollars ($100.00).
The measure of this tax shall be the value of the entire production in the City, regardless of the place of sale or the fact that delivery may be made to points outside the City. (Ord. 2063. Passed 4-21-05.)
737.10 MANUFACTURERS OR PREPARERS FOR SALE OF COMMODITIES OR ELECTRIC POWER.
   Upon every person engaging or continuing within the City in the business of manufacturing, compounding or preparing for sale, profit or commercial use, either directly or through the activity of others in whole or in part, any article, substance, commodity or electric power not produced by public utilities taxable under other provisions of this article, the amount of tax shall be equal to the value of the article, substance, commodity or electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or persons compounding or preparing such commodity, except as hereinafter provided, multiplied by a rate of .30 per one hundred dollars ($100.00). The measure of this tax shall be the value of the entire product manufactured, compounded or prepared in the City for sale, profit or commercial use, regardless of the place or the fact that deliveries may be made to points outside the City.
(Ord. 2063. Passed 4-21-05.)
737.11 SELLERS OF TANGIBLE PROPERTY AND STOCKS OR BONDS.
   Upon every person engaging or continuing within the City in the business of selling any tangible property, real or personal, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or selling stocks, bonds or other evidences of indebtedness, there is hereby levied and shall be collected a tax equivalent to .50 per one hundred dollars ($100.00) income of the business, provided however, those businesses, as above described, which have gross sales greater than fifteen million dollars ($15,000,000), shall be taxed at a rate of .37 on that incremental portion of gross sales greater than fifteen million dollars ($15,000,000). In the case of wholesaler or jobber, the tax shall be equal to .15 per one hundred dollars ($100.00) income of the business. (Ord. 2063. Passed 4-21-05.)
737.12 PUBLIC SERVICES OR UTILITY BUSINESSES.
   Upon any person engaging or continuing within the City in any public service or utility business except railroad, railroad car, railway express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship or motor carrier, there is hereby levied and shall be collected taxed on account of the business engaged in, equal to the gross income of the business multiplied by the respective rates as follows: Water companies, 3.00 per one hundred dollars ($100.00) of gross income; electric light and power companies 3.00 per each one hundred dollars ($100.00) on sales and demand charges for domestic purposes and commercial lighting and 3.00 per each hundred dollars ($100.00) on sales and demand charges for all other purposes; natural gas companies, 2.00 per each one hundred dollars ($100.00) of the gross income, such gross income for this purpose to be determined by deducting from gross income from all sales to consumers the amount of the tax paid by the taxpayer under Section 737.09; and upon all other public service or utility business, 2.00 per each one hundred dollars ($100.00) of the gross income. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed under the appropriate section or sections of this article.
 
   Provided, however, that the taxes pursuant to this section above related to water companies, natural gas companies and electric light and power companies are subject to the limitations set forth in Section 735.01(b) and by West Virginia Code 8-1-5a and the Municipal Home Rule Pilot Program.
 
   Provided, further, that the sale of electric power under this section shall be taxed at the rate of 2.30 per one hundred dollars ($100.00) of gross income on that portion of gross income derived from the sale of electric power to a plant location of a customer engaged in a manufacturing activity, if the contract demand at such plant location exceeds 300,000 Megawatts/hours per year or if the usage at such plant location exceeds 300,000 Megawatt/hours in a year.
(Ord. 2223. Passed 12-17-15; Ord. 2227. Passed 4-21-16.)
 
   Provided, further, that none of the rates imposed by this section on any public service or utility business shall exceed the maximum rate permitted by West Virginia Code.
(Ord. 2227. Passed 4-21-16.)
737.13 CONTRACTORS.
   (a)    Rate and Measure of Tax. Upon every person engaging or continuing within the City in the business of contracting, the tax shall be equal to two dollars ($2.00) per one hundred dollars ($100.00) of the gross income of the business.
   (b)    Discount for Prepayment of Tax on Large Construction Projects. When the contract for a specific construction project is fifty million dollars or more, the contractor may elect to prepay the tax due under this section with respect to the contract in one lump sum to the City Treasurer. When the prepayment is made to the Treasurer within thirty days after the earlier of receiving the building permit from the City, or the start of construction, the contractor is entitled to a discount equal to the sum of the Wall Street Journal prime rate for the date of prepayment plus two points times the gross contract price: Provided, That the rate of the discount may never exceed eight percent, and the taking of the discount is subject to the following rules:
      (1)    Monthly estimates of tax. During the period of the construction contract, the contractor shall not be required to file monthly estimates of business and occupation tax liability with the City Treasurer unless (A) the contractor has gross income from other contracting activity or from other business activity within the City, or (B) the contractor's gross income from the contract exceeds the gross income amount used to compute the prepayment discount. The contractor shall remit with the return the amount of tax shown thereon to be due the City on gross income not included in the prepayment discount computation.
      (2)    Annual return. A contractor not required to file monthly tax returns shall file annual business and occupation tax returns during the pendency of the construction contract, reporting gross income received from the contract during the year for which the return is filed and the amount of tax due on such amount. The contractor may claim credit against this tax liability for the amount of tax prepaid plus the amount of the discount. Unused credit may be carried forward until used or a final return is filed for the construction project, whichever is the first to occur.
      (3)    Final contract return. A final tax return for that contract shall be filed with the Treasurer within thirty days after the contract is completed. With this final return, the contractor shall attach a schedule showing:
         A.   The total gross income received or receivable by the contractor from the contract;
         B.   The contract gross income amount used to compute the prepayment discount allowable under this subsection;
         C.   The amount of the prepayment discount;
         D.   The amount of tax due under this section on the amount reported under clause A.;
         E.   The amount of tax remitted in monthly installments on gross income received or receivable under the contract in excess of the gross income amount reported in clause B.; and
         F.   The amount of tax due, if any, with the final return for the contract.
      (4)    Refund of overpaid tax. When the total amount of tax prepaid on the contract, plus the amount of early payment discount allowed under subsection (b) of this section, plus the amount of additional tax paid on the contract exceeds the amount of tax otherwise due under this section on the gross income received or receivable by the contractor from the contract, the contractor shall be entitled to a refund of the excess amount of tax paid.
      (5)    Recapture of discount. When the gross income received or receivable by the contractor under the contract is less than fifty million dollars, the contractor shall forfeit the discount previously claimed for prepayment of the tax due on the contract. The interest and penalty provisions of Section 737.29 of Article 737 of the Code of the City of South Charleston shall apply to the amount of tax due because of the forfeiture, which shall be computed based on when the tax would have been paid had there been no prepayment discount.
      (6)    Termination. The provisions of subsection (b) of this section shall terminate on the first day of July, 2012, unless sooner terminated by City Council or subsection (b) of this section is extended or made permanent before such date. However, the termination of subsection (b) of this section shall not apply to a contractor who before the termination date claimed a prepayment discount on a construction contract that is completed on or after the termination date of subsection (b) of this section, who shall retain that entitlement and shall remain subject to subsection (b) of this section as if it had not terminated. (Ord. 2109. Passed 7-17-08.)
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