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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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737.13 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.)
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.)
737.161 HEALTH MAINTENANCE ORGANIZATIONS.
   The rate of municipal business and occupation tax on the activity of a health maintenance organization holding a certificate of authority under the provisions of Article Twenty-Five-a, Chapter Thirty-Three of the West Virginia Code, shall not exceed one-half of one percent to be applied solely to that portion of gross income received from the Medicaid program pursuant to Title XIX of the Social Security Act, the state employee programs administered by the Public Employee Insurance Agency pursuant to Article Sixteen, Chapter Five of the West Virginia Code, and other federal programs, for health care items or services provided directly or indirectly by the health maintenance organization that is expended for administrative expenses; and shall not exceed one-half of one percent to be applied to the gross income received from enrollees, or from employers on behalf of enrollees, from sources other than Medicaid, state employee programs administered by the Public Employees Insurance Agency and other federal programs for health care items or services provided directly or indirectly by the health maintenance organization: Provided that this rate limitation shall not extend to that part of the gross income of health maintenance organizations which is received from the use of real property other than property which any such company maintains its office or offices in the municipal limits of the City, whether such income is in the form of rentals or royalties. (Ord. 2001. Passed 2-7-02.)
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