ARTICLE 765 Public Utilities Service Tax

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Saint Marys Overview

Codified Ordinances of Saint Marys, WV

CODIFIED ORDINANCES OF THE CITY OF ST. MARYS, WEST VIRGINIA

ROSTER OF OFFICIALS

COMPARATIVE SECTION TABLE

PART ONE - ADMINISTRATIVE CODE

PART THREE - TRAFFIC CODE

PART FIVE - GENERAL OFFENSES CODE

PART SEVEN - BUSINESS AND TAXATION CODE

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

ARTICLE 765
Public Utilities Service Tax

765.01 Imposition and levying of tax.

765.02 Payment of tax.

765.03 Definitions.

765.04 Collection; records; penalties.

765.05 Liability of purchaser.

765.06 Remittance of tax.

765.07 Tax to be paid by the ultimate consumer.

765.08 Collection of tax when sale on credit.

765.09 Tax return payment; penalty for non-payment.

765.10 Lien for unpaid taxes.

765.11 Inspection of records.

CROSS REFERENCES

Authority to levy - see W. Va. Code 8-13-5a

Collection of taxes - see W. Va Code 8-13-15 et seq.

Restriction of tax on gas and electric companies providing reduced rates for low income residential customers - see W. Va. Code 24-2A-3

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