Section
Taxes Generally
113.001 Legislative findings; purpose
113.002 Definitions
113.003 Payment and term of license
113.004 Fees to constitute debts due the city
113.005 Applicability; nontransferability
113.006 Effect of imposition of license tax
113.007 Acts prohibited
113.008 Effect of license
113.009 Duties and powers of City Recorder
113.010 License fees cumulative
113.011 Change in name or partners
113.012 Applicability of subchapter
113.013 Display of certificate
113.014 Fees for owning and operating coin-operated amusement devices or vending machines
113.015 Coin-operated laundromats; car wash
113.016 Circus, carnivals and other public shows
113.017 Trading stamps
113.018 Fortunetellers
113.019 Wholesale dealers in tobacco
113.020 Junk dealers or their agents
113.021 Pawnbrokers
113.022 Theaters and public shows
113.023 Collection agencies
113.024 Employment agencies
113.025 Billiard, pool, bowling alleys and bagatelle tables
113.026 Stores
113.027 Gasoline retailers and wholesalers
113.028 Fees for certain trades, professions or occupations
113.029 Hearing aid fitters
113.030 Outdoor advertising
113.031 Dental corporations
113.032 Funeral establishments
113.033 Medical corporations
113.034 Nursing homes and personal care homes
113.035 Hospitals
113.036 Hawker and peddler
113.037 Itinerant vendors
113.038 Barber and beautician schools
113.039 Insurers
113.040 Construction; severability
113.041 False statements prohibited
113.042 Prosecution; injunctions
113.043 Effective date
113.044 Registration of nonlicensed businesses
Hotel Occupancy Tax
113.055 Imposition of tax
113.056 Rate of tax
113.057 Definitions
113.058 Payment of tax
113.059 Occupancy billed to government agencies or employees
113.060 Collection of tax when sale on credit
113.061 Receivership bankruptcy; priority of tax
113.062 Failure to collect or remit tax; liability of hotel operator
113.063 Total amount collected to be remitted
113.064 Tax return and payment
113.065 Keeping and preserving of records
113.066 Liability of officers
113.067 General procedure and administration
113.068 Proceeds of tax; application of proceeds
Intoxicating Liquor Tax
113.080 Imposition of tax
Public Utility Service Tax
113.095 Definitions
113.096 Imposition and levying of tax
113.097 Collection
113.098 Records; inspections
113.099 Exemptions
113.100 Nonliability of utility; duty of municipality; refunds; rules and regulations
113.101 Enforcement provisions
Police Protection Service Charges
113.115 Imposition of charges
113.116 Police protection service charge
113.117 Method of payment
113.118 Landlords, rented and leased property
113.119 Penalties
113.120 Exemptions
Business and Occupation Tax
113.135 Definitions
113.136 Imposition of privilege tax
113.137 Provisions for contracting
113.138 Provisions for banking
113.139 Provisions for HMOs
113.140 New and expanding business tax credit incentives
113.141 Exemptions
113.142 Computation of tax; payment
113.143 Return and remittance by taxpayer
113.144 Erroneous computation
113.145 Assessment of tax
113.146 Jeopardy assessments
113.147 Amended and supplemental assessment
113.148 Notice of assessment
113.149 Appeals
113.150 Service of notice
113.151 Tax year
113.152 Tax cumulative
113.153 Payments
113.154 Tax a debt; liens
113.155 Collection by action or suit; injunction
113.156 Revocation of licenses and permits
113.157 Payment on cessation of business
113.158 Certificate of assessment
113.159 Collection by distraint
113.160 Administration
113.161 Reciprocal exchange agreements
113.162 Settlement agreements and compromises
113.163 Powers to audit records
113.164 Subpoena powers
113.165 Refunds and credits
113.166 Limitations on assessments
113.167 Adoption of state provisions
Municipal Fee
113.180 Municipal fee
113.999 Penalty
Statutory reference:
Authority to levy, see W. Va. Code §§ 8-13-4, 8-13-5(a)
Business franchise registration certificate tax, see W. Va. Code Art. 11-12
Collection of taxes, see W. Va. Code §§ 8-13-15 et seq.
Limitation on municipal tax, see W. Va. Code § 11-12-4