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U.S. State Codes
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West-Virginia
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Chapter 8. Municipal Corpor...
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Article 13C. Municipal Tax in Lieu of Business ...
Article 13C. Municipal Tax in Lieu of Business and Occupation Tax; and Municipal Taxes Applicable to Pension Funds; Additional Authorities Relating to Pensions and Bond Issuance
§8-13C-1. Findings
§8-13C-2. Definitions
§8-13C-3. Pension Relief Municipal Occupational Tax
§8-13C-4. Municipal Sales and Service Taxes
§8-13C-5. Municipal Use Tax
§8-13C-5a. Credit for Sales Tax Paid to Another Municipality
§8-13C-6. Notification to Tax Commissioner; Responsibilities of Tax Commissioner; Fee; Special Revenue Account; Application of State Tax Law
§8-13C-7. Municipal Sales and Service Tax and Use Tax Fund; Deposit and Remittance of Collections
§8-13C-8. Printed Catalogs
§8-13C-9. Restriction on Use of Certain Revenues
§8-13C-10. Conflict; Partial Unconstitutionality
§8-13C-11. Additional Requirements for Authority to Impose Certain Taxes
§8-13C-12. Limited Authority to Impose Tax
§8-13C-13. Study
§8-13C-14. Authorization for Closure of Existing Retirement Plans, Creation of Defined Contribution Plans and Issuance of Bonds for Certain Qualifying Municipalities