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 § 11-13-25

Ch. 11TAXATION

Art. 13BUSINESS AND OCCUPATION TAX

This text of West Virginia § 11-13-25 (Cities, towns or villages restricted from imposing additional tax) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-13-25 (2026).

Text

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.

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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.