(a) The tax shall be assessed by the City Clerk, and collected as provided in Section 780.15. Any application for refund shall be made to the City Clerk within one year of the date for or from which the refund is allegedly due.
(b) In any dispute arising among or between cities or counties or cities and counties as to jurisdiction to tax or apportionment of taxes collected, the State Tax Commissioner may by ruling or regulation decide such disputes.
(c) Notwithstanding any other provisions of this section, taxing authorities may, in accordance with the provisions West Virginia Code §§ 8-23-1 et seq, enter into agreements among and between such taxing authorities for the collection or administration of this tax.
(d) Notwithstanding any other provisions of this section, taxing authorities may, in accordance with the provisions of article twenty-three, chapter eight of the West Virginia Code, enter into agreements with the Tax Commissioner for auditing services: Provided, That the taxing authorities shall pay to the Tax Commissioner the reasonable cost of such audits.
(Ord. 2006-12. Passed 8-21-06.)