West Virginia § 11-13-25 Cities, towns or villages restricted from imposing additional tax

West Virginia Statutes

§ 11-13-25 — Cities, towns or villages restricted from imposing additional tax

West Virginia·Ch. 11 TAXATION·Art. 13 BUSINESS AND OCCUPATION TAX

Notwithstanding the provisions of section five, article thirteen, chapter eight of this code, no city, town or village shall impose a business and occupation tax:

(a)Upon occupations or privileges taxed under sections two- a, two-b, two-c, two-d, two-e, two-g, two-h, two-i and two-j of this article, in excess of rates in effect under this article on January 1, 1959;

(b)Upon occupations or privileges taxed under section two- k of this article, in excess of one percent of gross income;

(c)Under section two-l of this article; or

(d)Upon occupations or privileges taxed under section two- m of this article, in excess of the tax rate applicable to such occupations or privileges under section two-b of this article on January 1, 1959.

Free access — add to your briefcase to read the full text and ask questions with AI

Notwithstanding the provisions of section five, article thirteen, chapter eight of this code, no city, town or village shall impose a business and occupation tax:

(a) Upon occupations or privileges taxed under sections two- a, two-b, two-c, two-d, two-e, two-g, two-h, two-i and two-j of this article, in excess of rates in effect under this article on January 1, 1959;

(b) Upon occupations or privileges taxed under section two- k of this article, in excess of one percent of gross income;

(c) Under section two-l of this article; or

(d) Upon occupations or privileges taxed under section two- m of this article, in excess of the tax rate applicable to such occupations or privileges under section two-b of this article on January 1, 1959.

West Virginia § 11-13-25 (Cities, towns or villages restricted from imposing additional tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.