ARTICLE 796
Consumers Sales and Use Taxes
 
 
796.01   Council findings.
796.02   Definitions.
796.03   Imposition of consumers sales and service tax.
796.04   Imposition of use tax.
796.05   Calculation of tax on fractional parts of a dollar.
796.06   State and local sales and use tax bases.
796.07   Exceptions.
796.08   Credit for local sales tax lawfully paid to another municipality.
796.09   Local rate and boundary changes.
796.10   State level administration.
796.11   Administrative procedures.
796.12   Criminal penalties.
796.13   Automatic updating.
796.14   Deposit of taxes collected in Special Revenue Fund.
 
CROSS REFERENCES
Power to levy - see W. Va. Code 8-1-5(a)