§8-13-16. Remedies for Failure to Collect, Account for or Pay Over Moneys
If the treasurer, or other individual designated, shall fail to collect, account for or pay over all or any of the moneys with which he may be chargeable, belonging to the municipality, according to the conditions of his bond and the orders of the governing body, it shall be lawful for the governing body to […]
§8-13-17. Reports, etc., to Conform to Fiscal Year
§8-13-17. Reports, etc., to conform to fiscal year. All reports, settlements, accounts and statements of municipalities which are now, or which may hereafter be, required by law shall be kept and made to conform to the fiscal year.
§8-13-18. Audits and Accounts
The provisions of article nine, chapter six of this code shall apply to every municipality. By charter provision or ordinance, provision may be made for a system of budgeting, accounting and record keeping, and for the conduct of the transactions of the municipality, but any such provision shall not conflict with said article nine, chapter […]
§8-13-5. Business and Occupation or Privilege Tax; Limitation on Rates; Effective Date of Tax; Exemptions; Activity in Two or More Municipalities; Administrative Provisions
NOTE: West Virginia Code 8-13-5 was amended by two bills passed during the 2022 Regular Session of the Legislature. When two acts of the Legislature amend the same section of the Code without express recognition in the bill of the action of the other bill, the Legislative Manager makes no determination as to the appropriate, […]
§8-13-5a. Public Utilities Tax
§8-13-5a. Public utilities tax. Every municipality has the plenary power and authority to levy and collect an excise tax on the privilege of purchasing, using or consuming, within the corporate limits of the municipality, public utility services and tangible personal property from public utilities subject to the jurisdiction of the Public Service Commission of West […]
§8-13-6. Amusement Tax
Every municipality shall have plenary power and authority to levy and collect an admission or amusement tax upon any public amusement or entertainment conducted within the corporate limits thereof for private profit or gain. The tax shall be levied upon the purchaser and added to and collected by the seller with the price of admission, […]
§8-13-7. Tax on Purchases of Intoxicating Liquors in Municipalities; Private Club Fees
(a) (1) Every municipality shall have plenary power and authority to levy and collect a tax upon all purchases within such municipality of intoxicating liquors from the Alcohol Beverage Control Commissioner, from any person licensed to sell wine at retail to the public under the provisions of article eight, chapter sixty of this code, or […]
§8-13-8. License Tax on Horse Racing and Dog Racing
Every municipality within the corporate limits of which a horse racetrack or dog racetrack is located in whole or in part shall have plenary power and authority to impose upon the operator of the track a daily license tax for the privilege of conducting horse racing or dog racing within the corporate limits of the […]
§8-13-9. Motor Vehicle Operator's Tax
Every municipality shall have plenary power and authority to levy and collect an annual motor vehicle operator's license tax not to exceed $2. The tax shall apply only to inhabitants of the municipality.
§8-13-10. Domestic Animal Tax
Every municipality shall have plenary power and authority to levy and collect an annual license tax upon the privilege of keeping a domestic animal within the corporate limits of the municipality.