(A) The Tax Commissioner is responsible for administering, collecting, and enforcing the taxes imposed by this subchapter as provided in W. Va. Code §§ 8-13C-6 and 11-15B-33.
(B) The Tax Commissioner may retain from collections of the taxes imposed by this subchapter, the fee allowed by W. Va. Code § 11-10-11c, or by any other state law or legislative rule.
(C) The Tax Commissioner shall deposit all the proceeds from collection of the taxes imposed by this subchapter, minus any fee for collecting, enforcing, and administering taxes retained under this section, in the subaccount for the town established in Municipal Sales and Services Tax and Use Tax Fund, an interest-bearing account created in the state treasury pursuant to W. Va. Code § 8-13C-7. All monies collected and deposited in the subaccount for the town shall be remitted at least quarterly by the State Treasurer to the Town Treasurer, as provided by W. Va. Code § 8-13C-7.
(Ord. 19-002, passed 5-13-2019)