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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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737.14 BANKING AND OTHER FINANCIAL BUSINESSES.
   Upon every person engaging or continuing within the City in the business of banking or financial business, the tax shall be equal to $1.00 per one hundred dollars ($100.00) of the gross income received from interest, premiums, discounts, dividends, service fees or charges, commissions, fines, rents from real or tangible personal property, however denominated, royalties, charges for bookkeeping or data processing, receipts from check sales, charges or fees and receipts from the sale of tangible personal property; provided, that gross income shall not include:
   (a)   Interest received on the obligations of the United States, its agencies and instrumentalities;
   (b)   Interest received on the obligations of the State or any other state, territory or possession of the United States or any political subdivision of any of the foregoing or of the District of Columbia; or
   (c)   Interest received on investments or loans primarily secured by first mortgages or deeds of trust on residential property occupied by nontransients; provided, that all interest derived on activities exempt under this subsection shall be reported, as to amounts, on the return of a person taxable under the provisions of this section.
   Persons taxed pursuant to the provisions of this section shall not be taxed under Sections 737.09 to 737.13, inclusive, or under Sections 737.15 to 737.17, inclusive, of this article.
   Council hereby finds and declares that it is the intent of Council to subject national banking associations and other financial organizations to the tax imposed by this article, in accordance with the authorization previously contained in West Virginia Code, 11-13-2 and 2K.
(Ord. 2063. Passed 4-21-05.)
737.15 THEATERS AND OTHER PLACES OF AMUSEMENT.
   The tax upon every person engaging or continuing within the City in the business of operating a theater, opera house, moving picture show, vaudeville show, amusement park, dance hall, skating rink, racetrack, radio broadcasting station or any other place at which amusements are offered to the public is repealed. This tax is 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.
(Ord. 2223. Passed 12-17-15.)
737.16 SERVICE BUSINESS OR CALLING NOT OTHERWISE TAXED.
   Upon every person engaging or continuing within the City in any service business or calling not otherwise specifically taxed under this article, there is hereby levied and shall be collected a tax equal to $1.00 per one hundred dollars ($100.00) of the gross income of any such business.
(Ord. 2063. Passed 4-21-05.)
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