West Virginia § 24D-1-27 Current method of taxation preserved

West Virginia Statutes

§ 24D-1-27 — Current method of taxation preserved

West Virginia § 24D-1-27

Ch. 24DCABLE TELEVISION

Art. 1CABLE TELEVISION SYSTEMS ACT

This text of West Virginia § 24D-1-27 (Current method of taxation preserved) 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 § 24D-1-27 (2026).

Text

Enactment of the amendments to section three, article one, chapter twenty-four of this code and this article in the year 1999 shall in no way change how cable television providers, cable television property and cable television services are taxed by this state or its political subdivisions after the effective date of this enactment. For tax purposes, providers of cable television services who do not provide telephone services over the same system are not engaged in providing a public service and are neither a public service business nor a public utility as those terms were used in the tax laws of this state and its political subdivisions on December 31, 1998, and the cable television service furnished by them is not a service subject to regulation by the Public Service Commission for purpo

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

Enactment of the amendments to section three, article one, chapter twenty-four of this code and this article in the year 1999 shall in no way change how cable television providers, cable television property and cable television services are taxed by this state or its political subdivisions after the effective date of this enactment. For tax purposes, providers of cable television services who do not provide telephone services over the same system are not engaged in providing a public service and are neither a public service business nor a public utility as those terms were used in the tax laws of this state and its political subdivisions on December 31, 1998, and the cable television service furnished by them is not a service subject to regulation by the Public Service Commission for purposes of exemption from tax under section eight, article fifteen, chapter eleven of this code. This method of taxing providers of cable television services, their property and services shall remain in effect until affirmatively changed by the Legislature.