COMMITTEE SUBSTITUTE
FOR
H. B. 4357
(By Delegates Doyle, Tabb, Michael, Manuel
Stalnaker, Campbell and Duke)
(Originating in the Committee on Finance)
[March 1, 2004]
A BILL to amend the code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §8-13-5b; to amend
and reenact §11-9-2, §11-9-3, §11-9-4, §11-9-5, §11-9-6,
§11-9-8 and §11-9-10 of said code; to amend and reenact
§11-10-3 of said code; and to amend said code by adding
thereto a new section, designated §11-10-11b, all relating to
authorizing municipalities to impose an alternative one
percent municipal sales and service tax on the privilege of
selling tangible personal property or custom software and for
the privilege of furnishing certain select services in the
municipality, and an alternative municipal use tax on the use
of tangible personal property, custom software or taxable
services in the municipality, in lieu of imposing a business
and occupation tax; administrative provisions; collection and
disposition of revenues; and criminal penalties.
Be it enacted by the Legislature of West Virginia:
That the code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §8-13-5b; that §11-9-2,
§11-9-3, §11-9-4, §11-9-5, §11-9-6, §11-9-8 and §11-9-10 of said
code be amended and reenacted; that §11-10-3 of said code be
amended and reenacted; and that said code be amended by adding
thereto a new section, designated §11-10-11b, all to read as
follows:
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 13. TAXATION AND FINANCE.
§8-13-5b. Alternative municipal sales and service tax.
(a)(1)
Alternative sales and service tax; authorization to
impose tax. -- In lieu of imposing the tax authorized by section
five of this article, the governing body of any municipality may,
by ordinance, impose an alternative municipal sales and service tax
on the privilege of selling tangible personal property or custom
software and for the privilege of furnishing certain select
services in the municipality in accordance with this section for
the use of the municipality.
(2)
Same; tax base. -- (A) The base of an alternative
municipal sales and service tax imposed pursuant to this section
shall be identical to the base of the consumers sales and service
tax imposed pursuant to article fifteen, chapter eleven of this
code on sales made and services rendered within the boundaries of
the municipality:
Provided, That all exemptions and exceptions
from the consumers sales and service tax shall also apply to the
alternative municipal sales and service tax and sales of gasoline and special fuel shall not be subject to the alternative municipal
sales and service tax but shall remain subject to the tax levied by
article fifteen, chapter eleven of this code.
(B) The alternative municipal sales and service tax shall be
imposed in addition to the consumers sales and service tax imposed
pursuant to article fifteen, chapter eleven of this code on sales
made and services rendered within the boundaries of the
municipality and, except as exempted or excepted, all sales made
and services rendered within the boundaries of the municipality
shall remain subject to the tax levied by said article.
(C) The alternative municipal sales and service tax shall be
imposed in addition to any tax imposed pursuant to section one,
article eighteen, chapter seven of this code, section six, article
thirteen of this article, and section twelve, article thirty-eight
of this article.
(D) The municipality may not impose a tax pursuant to section
five-a, article thirteen of this chapter upon any activity upon
which a provision of law requires or results in the imposition of
an alternative municipal sales and service tax upon that activity.
(3)
Same; tax rate. -- The rate of an alternative municipal
sales and service tax levied pursuant to this section shall be
stated in an ordinance enacted by the municipality and shall be at
the rate of one cent on each dollar of gross proceeds from sales of
tangible personal property and services subject to the tax. The
tax on fractional parts of a dollar shall be levied and collected
in conformity with the provision of section three, article fifteen, chapter eleven of this code.
(4)
Same; transaction sourcing rules. -- The ordinance of the
municipality imposing an alternative municipal sales and service
tax shall provide that sales and services subject to the tax shall
be sourced in accordance with the provisions of article fifteen-b
of this chapter, including, but not limited to, sections fourteen,
fifteen, sixteen, seventeen and eighteen thereof.
(5)
Same- collection by tax commissioner. -- The ordinance of
the municipality imposing an alternative municipal sales and
service tax shall provide for the tax to be collected by the tax
commissioner in the same manner as the tax levied by section three,
article fifteen, chapter eleven of this code is administered,
assessed, collected and enforced.
(6)
Same; notice to tax commissioner. -- Within ten days
following the effective date of any amendment or change to the
boundary of a municipality imposing an alternative municipal sales
and service tax, the municipality shall provide written notice of
any change to the boundary of the municipality to the tax
commissioner in detail and form required by the commissioner for
inclusion in the database required under section thirty-five,
article fifteen-b, chapter eleven of this code.
(7)
Same; deposit of net tax collected. -- The ordinance of
the municipality imposing an alternative municipal sales and
service tax shall provide that the tax commissioner deposit the net
amount of tax collected in the alternative municipal sales and
service tax fund to the credit of the municipality's subaccount therein and that the money in the subaccount may only be used for
the purposes for which the tax authorized by section five of this
article may be used.
(8)
Same; establishment of the alternative municipal sales and
service tax fund. --(A) There is hereby created a special revenue
account in the state treasury designated the "alternative municipal
sales and service tax fund" which is an interest-bearing account
and shall be invested in the manner described in section nine-c,
article six, chapter twelve of this code with the interest and
other return earned thereon a proper credit to the fund.
(9)
Same; subaccount -- A separate and segregated subaccount
within the account shall be established for each municipality that
imposes an alternative municipal sales and service tax pursuant to
this section. In addition to the alternative municipal sales and
service tax levied and collected as provided in this section, funds
paid into the account for the credit of any subaccount may also be
derived from the following sources:
(A) All interest or return on the investment accruing to the
subaccount; and
(B) Any gifts, grants, bequests, transfers, appropriations or
donations which are received from any governmental entity or unit
or any person, firm, foundation or corporation.
(10)
Same; effective date of alternative municipal sales and
service tax. -- Any taxes imposed pursuant to the authority of this
section shall be effective on the first day of the calendar month
that begins at least sixty days after the date of enactment of the ordinance imposing the tax or at any later date expressly
designated in the ordinance that begins on the first day of a
calendar month.
(11)
Same; copies of ordinance. -- Upon enactment of an
ordinance levying an alternative municipal sales and service tax,
a certified copy of the ordinance shall be mailed to the state
auditor, as ex officio the chief inspector and supervisor of public
offices, the state treasurer and the tax commissioner.
(12)
Same; limited authority to impose tax. -- (A)
Notwithstanding any other provision of this code to the contrary,
no county, board, political subdivision or any other agency or
entity other than a municipality that meets the requirements of
this subsection may impose the tax authorized by this subsection.
(B) No subsequent amendment to this code shall supersede the
provisions of paragraph (A) of this subsection unless the amendment
specifically states that the provisions of paragraph (A) of this
subsection are superseded.
(b)(1)
Alternative use tax; authorization to impose tax. -- In
lieu of imposing the tax authorized by section five of this
article, if a municipality imposes the alternative municipal sales
and service tax authorized by the provisions of subsection (a) of
this section, the governing body of any municipality shall also, by
ordinance, impose an alternative municipal use tax on the use of
tangible personal property, custom software or taxable services in
the municipality in accordance with this section for the use of the
municipality.
(2)
Same; tax base. -- (A) The base of an alternative
municipal use tax imposed pursuant to this section shall be
identical to the base of the use tax imposed pursuant to article
fifteen-a, chapter eleven of this code on the use of tangible
personal property, custom software or taxable services rendered
within the boundaries of the municipality:
Provided, That all
exemptions and exceptions from the use tax shall also apply to the
alternative municipal use tax and sales of gasoline and special
fuel shall not be subject to alternative municipal use tax but
shall remain subject to the tax levied by article fifteen, chapter
eleven of this code.
(B) The alternative municipal use tax shall be imposed in
addition to the use tax imposed pursuant to article fifteen-a,
chapter eleven of this code on the use of tangible personal
property, custom software or taxable services within the boundaries
of the municipality and, except as exempted or excepted, all use of
tangible personal property, custom software or taxable services
within the boundaries of the municipality shall remain subject to
the tax levied by said article.
(C) The alternative municipal use tax shall be imposed in
addition to any tax imposed pursuant to section one, article
eighteen, chapter seven of this code, section six, article thirteen
of this article, and section twelve, article thirty-eight of this
article.
(D) The municipality may not impose a tax pursuant to section
five-a, article thirteen of this chapter upon any activity upon which a provision of law requires or results in the imposition of
an alternative municipal use tax upon that activity.
(3)
Same; tax rate. -- The rate of an alternative municipal
use tax levied pursuant to this section shall be stated in an
ordinance enacted by the municipality and shall be at the rate of
one cent on each dollar of gross proceeds from the use of tangible
personal property, custom software or taxable services subject to
the tax. The tax on fractional parts of a dollar shall be levied
and collected in conformity with the provision of section three,
article fifteen, chapter eleven of this code.
(4)
Same; transaction sourcing rules. -- The ordinance of the
municipality imposing an alternative municipal use tax shall
provide that the use of tangible personal property, custom software
or taxable services subject to the tax shall be sourced in
accordance with the provisions of article fifteen-b of this
chapter, including, but not limited to, sections fourteen, fifteen,
sixteen, seventeen and eighteen thereof.
(5)
Same- collection by tax commissioner. -- The ordinance of
the municipality imposing an alternative municipal use tax shall
provide for the tax to be collected by the tax commissioner in the
same manner as the tax levied by section three, article fifteen,
chapter eleven of this code is administered, assessed, collected
and enforced.
(6)
Same; notice to tax commissioner. -- Within ten days
following the effective date of any amendment or change to the
boundary of a municipality imposing an alternative municipal use tax, the municipality shall provide written notice of any change to
the boundary of the municipality to the tax commissioner in detail
and form required by the commissioner for inclusion in the database
required under section thirty-five, article fifteen-b, chapter
eleven of this code.
(7)
Same; deposit of net tax collected. -- The ordinance of
the municipality imposing an alternative municipal use tax shall
provide that the tax commissioner deposit the net amount of tax
collected in the alternative municipal use tax fund to the credit
of the municipality's subaccount therein and that the money in the
subaccount may only be used for the purposes for which the tax
authorized by section five of this article may be used.
(8)
Same; establishment of the alternative municipal use tax
fund. --(A) There is hereby created a special revenue account in
the state treasury designated the "alternative municipal use tax
fund" which is an interest-bearing account and shall be invested in
the manner described in section nine-c, article six, chapter twelve
of this code with the interest and other return earned thereon a
proper credit to the fund.
(9)
Same; subaccount -- A separate and segregated subaccount
within the account shall be established for each municipality that
imposes an alternative municipal use tax pursuant to this section.
In addition to the alternative municipal use tax levied and
collected as provided in this section, funds paid into the account
for the credit of any subaccount may also be derived from the
following sources:
(A) All interest or return on the investment accruing to the
subaccount; and
(B) Any gifts, grants, bequests, transfers, appropriations or
donations which are received from any governmental entity or unit
or any person, firm, foundation or corporation.
(10)
Same; effective date of alternative municipal use tax. --
Any taxes imposed pursuant to the authority of this section shall
be effective on the first day of the calendar month that begins at
least sixty days after the date of enactment of the ordinance
imposing the tax or at any later date expressly designated in the
ordinance that begins on the first day of a calendar month.
(11)
Same; copies of ordinance. -- Upon enactment of an
ordinance levying an alternative municipal use tax, a certified
copy of the ordinance shall be mailed to the state auditor, as ex
officio the chief inspector and supervisor of public offices, the
state treasurer and the tax commissioner.
(12)
Same; limited authority to impose tax. -- (A)
Notwithstanding any other provision of this code to the contrary,
no county, board, political subdivision or any other agency or
entity other than a municipality that meets the requirements of
this subsection may impose the tax authorized by this subsection.
(B) No subsequent amendment to this code shall supersede the
provisions of paragraph (A) of this subsection unless the amendment
specifically states that the provisions of paragraph (A) of this
subsection are superseded.
CHAPTER 11. TAXATION.
ARTICLE 9. CRIMES AND PENALTIES.
§11-9-2. Application of this article.
(a) The provisions of this article apply to the following
taxes imposed by this chapter: (1) The inheritance and transfer
taxes and estate taxes imposed by article eleven of this chapter;
(2) the business registration tax imposed by article twelve of this
chapter; (3) the minimum severance tax on coal imposed by article
twelve-b of this chapter; (4) the corporate license tax imposed by
article twelve-c of this chapter;(5) the business and occupation
tax imposed by article thirteen of this chapter; (6) the severance
tax imposed by article thirteen-a of this chapter; (7) the
telecommunications tax imposed by article thirteen-b of this
chapter; (8) the gasoline and special fuels excise tax imposed by
article fourteen of this chapter; (9) the motor fuel excise tax
imposed by article fourteen-c of this chapter; (10) the motor
carrier road tax imposed by article fourteen-a of this chapter;
(11) the interstate fuel tax agreement authorized by article
fourteen-b of this chapter; (12) the consumers sales and service
tax imposed by article fifteen of this chapter; (13) the use tax
imposed by article fifteen-a of this chapter; (14) the tobacco
products excise tax imposed by article seventeen of this chapter;
(15) the soft drinks tax imposed by article nineteen of this
chapter; (16) the personal income tax imposed by article twenty-one
of this chapter; (17) the business franchise tax imposed by article
twenty-three of this chapter; (18) the corporation net income tax
imposed by article twenty-four of this chapter; and (19) the health care provider tax imposed by article twenty-seven of this chapter.
(b) The provisions of this article also apply to the West
Virginia tax procedure and administration act in article ten of
this chapter, and to any other articles of this chapter when
application is expressly provided for by the Legislature.
(c) The provisions of this article also apply to
taxes imposed
pursuant to section five-b, article thirteen, chapter eight of this
code; the charitable bingo fee imposed by sections six and six-a,
article twenty, chapter forty-seven of this code; the charitable
raffle fee imposed by section seven, article twenty-one of said
chapter; and the charitable raffle boards and games fees imposed by
section three, article twenty-three of said chapter.
(d) Each and every provision of this article applies to the
articles of this chapter listed in subsections (a), (b) and (c) of
this section, with like effect, as if the provisions of this
article were applicable only to the tax and were set forth in
extenso in this article.
§11-9-3. Definitions.
For the purposes of this article, the term:
(1) "Person" means any individual, firm, partnership, limited
partnership, copartnership, joint venture, association,
corporation, municipal corporation, organization, receiver, estate,
trust, guardian, executor, administrator, and any officer, employee
or member of any of the foregoing who, as such officer, employee or
member, is under a duty to perform or is responsible for the
performance or nonperformance of the act in respect of which a violation occurs under this article.
(2) "Return or report" means any return or report required to
be filed by any article of this chapter imposing any tax to which
this article applies as specified in section two of this article,
or by any other article of this code pursuant to which a tax or fee
is imposed that is collected by the tax commissioner as specified
in section two of this article.
(3) "Tax" or "taxes" means any tax to which this article
applies, as specified in section two of this article, and includes
additions to tax, penalties and interest unless the intention to
give it a more limited meaning is disclosed by the context in which
the term "tax" or "taxes" is used.
(4) "Tax commissioner" or "commissioner" means the tax
commissioner of the state of West Virginia or his delegate.
(5) "This chapter" means chapter eleven of the code of West
Virginia, 1931, as amended, and shall include only those articles
of chapter eleven listed in section two of this article.
(6) "Willfully" means the intentional violation of a known
legal duty to perform any act, required to be performed by any
provision of this chapter,
or section five-b, article thirteen,
chapter eight of this code, in respect of which the violation
occurs:
Provided, That the mere failure to perform any act shall
not be a willful violation under this article. A willful violation
of this article requires that the defendant had knowledge of or
notice of a duty to perform such act, and that the defendant, with
knowledge of or notice of such duty, intentionally failed to perform such act.
(7) "Evade" means to willfully and fraudulently commit any act
with the intent of depriving the state of payment of any tax which
there is a known legal duty to pay under this chapter.
(8) "Fraud" means any false representation or concealment as
to any material fact made by any person with the knowledge that it
is not true and correct, with the intent that such representation
or concealment be relied upon by the state.
§11-9-4. Failure to pay tax or file return or report.
Any person required by any provision of this chapter,
or
section five-b, article thirteen, chapter eight of this code, to
pay any tax, or to file any return or report, who willfully fails
to pay such tax, or willfully fails to file such return or report,
more than thirty days after the date such tax is required to be
paid by law, is guilty of a misdemeanor and, upon conviction
thereof, shall be fined not less than one hundred dollars nor more
than one thousand dollars, or imprisoned in
the county jail not
more than six months, or both fined and imprisoned. Each failure
to pay tax, or file a return or report, more than thirty days after
its due date for any tax period is a separate offense under this
section and punishable accordingly:
Provided, That thirty days
prior to instituting criminal proceedings under this section, the
tax commissioner shall give the person written notice of any
failure to pay a tax or to file a return or report. Such notice
shall be served on the person by certified mail or by personal
service. The provisions of this section shall not apply to the business franchise registration tax imposed by article twelve of
chapter eleven.
§11-9-5. Failure to account for and pay over another's tax.
Any person required by any provision of this chapter
or
section five-b, article thirteen, chapter eight of this code to
collect, or withhold, account for and pay over any tax, who
willfully fails to truthfully account for and pay over such tax in
the manner required by law, more than thirty days after the date
such tax is required to be accounted for and paid over by law, is
guilty of a felony if the amount of tax not paid over is one
thousand dollars or more and, upon conviction thereof, shall be
fined not less than five thousand dollars nor more than twenty-five
thousand dollars, or imprisoned in
the penitentiary a correctional
facility not less than one nor more than three years, or, in the
discretion of the court be confined in
the county jail not more
than one year, or both fined and imprisoned; or, is guilty of a
misdemeanor, if the amount of tax not paid over is less than one
thousand dollars and, upon conviction thereof, shall be fined not
less than five hundred dollars nor more than five thousand dollars,
or imprisoned in
the county jail not more than six months, or both
fined and imprisoned. Each failure to account for and pay over tax
for any tax period under this section is a separate offense and
punishable accordingly:
Provided, That thirty days prior to
instituting a criminal proceeding under this section, the tax
commissioner shall give the person written notice of the failure to
truthfully account for and pay over tax. Such notice shall be served on the person by certified mail or personal service.
§11-9-6. Failure to collect or withhold tax.
Any person required by any provision of this chapter
or
section five-b, article thirteen, chapter eight of this code to
collect or withhold any tax, who willfully fails to collect or
withhold such tax in the manner required by law, is guilty of a
misdemeanor and, upon conviction thereof, shall be fined not less
than one hundred dollars nor more than five hundred dollars, or
imprisoned in
the county jail not more than six months, or both
fined and imprisoned. Each month or fraction thereof during which
such failure continues is a separate offense under this section and
punishable accordingly.
§11-9-8. Willful failure to maintain records or supply
information; misuse of exemption certificate.
If any person: (1) Willfully fails to maintain any records,
or supply any information, in the manner required by this chapter
or section five-b, article thirteen, chapter eight of this code or
regulations therefor promulgated in accordance with law, to
compute, assess, withhold or collect any tax imposed by this
chapter; or (2) presents to any vendor a certificate for the
purpose of obtaining an exemption from the tax imposed by article
fifteen or fifteen-a of this chapter
or section five-b, article
thirteen, chapter eight of this code and then knowingly uses the
item or service purchased in a manner that is not exempt from such
tax without remitting such tax in the manner required by law, such person is guilty of a misdemeanor and, upon conviction thereof,
shall be fined not less than one hundred dollars nor more than one
thousand dollars, or imprisoned in
the county jail not more than
six months, or both fined and imprisoned.
§11-9-10. Attempt to evade tax.
If any person: (1) Knowingly files a false or fraudulent
return, report or other document under any provision of this
chapter
or section five-b, article thirteen, chapter eight of this
code; or (2) willfully delivers or discloses to the tax
commissioner any list, return, account, statement, record or other
document known by him
or her to be fraudulent or false as to any
material matter with the intent of obtaining or assisting another
person in obtaining any credit, refund, deduction, exemption or
reduction in tax not otherwise permitted by this chapter
or section
five-b, article thirteen, chapter eight of this code; or (3)
willfully attempts in any other manner to evade any tax imposed by
this chapter
or section five-b, article thirteen, chapter eight of
this code or the payment thereof, is guilty of a felony and,
notwithstanding any other provision of the code, upon conviction
thereof, shall be fined not less than one thousand dollars nor more
than ten thousand dollars, or imprisoned in
the penitentiary a
correctional facility not less than one nor more than three years,
or, in the discretion of the court be confined in
the county jail
not more than one year, or both fined and imprisoned.
ARTICLE 10. PROCEDURE AND ADMINISTRATION.
§11-10-3. Application of this article.
(a) The provisions of this article apply to the inheritance
and transfer taxes, the estate tax, and interstate compromise and
arbitration of inheritance and death taxes, the business
registration tax, the annual tax on incomes of certain carriers,
the minimum severance tax on coal, the corporate license tax, the
business and occupation tax, the severance tax, the
telecommunications tax, the interstate fuel tax, the consumers
sales and service tax, the use tax, the tobacco products excise
tax, the soft drinks tax, the personal income tax, the business
franchise tax, the corporation net income tax, the gasoline and
special fuel excise tax, the motor fuel excise tax, the motor
carrier road tax, the health care provider tax, and the tax relief
for elderly homeowners and renters administered by the state tax
commissioner. This article shall not apply to ad valorem taxes on
real and personal property or any other tax not listed in this
section, except that in the case of ad valorem taxes on real and
personal property, when any return, claim, statement or other
document is required to be filed, or any payment is required to be
made within a prescribed period or before a prescribed date, and
the applicable law requires delivery to the office of the sheriff
of a county of this state, the methods prescribed in section five-f
of this article for timely filing and payment to the tax
commissioner or state tax department are the same methods utilized
for timely filing and payment with the sheriff.
(b) The provisions of this article apply to the beer barrel
tax levied by article sixteen of this chapter and to the wine liter tax levied by section four, article eight, chapter sixty of this
code.
(c) The provisions of this article also apply to any other
article of this chapter when the application is expressly provided
for by the Legislature.
(d) The provisions of this article apply to taxes imposed
under section five-b, article thirteen, chapter eight of this code
and collected by the tax commissioner.
§11-10-11b. Administration of alternative municipal sales and
service tax; commission authorized
.
(a)(1) Any municipality which, pursuant to section five-b,
article thirteen, chapter eight of this code imposes an
alternative municipal sales and service tax and an alternative
municipal use tax shall, by express provision in the ordinance
imposing the tax, authorize the state tax commissioner to
administer, assess, collect and enforce that tax on behalf of and
as its agent.
(2) The municipality shall make such authorization by the
adoption of a provision in its ordinance levying an alternative
municipal sales and service tax and an alternative municipal use
tax stating its purpose and referring to this section and providing
that the ordinance shall be effective on the first day of a month
at least sixty days after its adoption.
(3) A certified copy of the ordinance shall be forwarded to
the state auditor, the state treasurer and the tax commissioner so
that it will be received within five days after its adoption or enactment.
(b) Any alternative municipal sales and service tax and an
alternative municipal use tax administered under this section shall
be administered and collected by the tax commissioner in the same
manner and subject to the same interest, additions to tax and
penalties as provided for the tax imposed in articles fifteen and
fifteen-a of this chapter.
(c) All alternative municipal sales and service tax moneys and
alternative municipal use tax moneys collected by the tax
commissioner under this section shall be paid into the state
treasury to the credit of each municipality's subaccounts in the
alternative municipal sales and service tax fund and the
alternative municipal use tax fund created pursuant to section
five-b, article thirteen, chapter eight of this code. The
alternative municipal sales and service tax moneys and the
alternative municipal use tax moneys shall be credited to the
subaccounts of each particular municipality levying an alternative
municipal sales and service tax and an alternative municipal use
tax being administered under this section. The credit shall be
made to the subaccounts of the municipality in which the taxable
sales were made and services rendered as shown by the records of
the tax commissioner and certified by him or her monthly to the
state treasurer, namely, the location of each place of business of
every vendor collecting and paying the tax to the tax commissioner
without regard to the place of possible use by the purchaser.
(d) (1) As soon as practicable after the alternative municipal sales and service tax moneys and the alternative municipal use tax
moneys have been paid into the state treasury in any month for the
preceding reporting period, the municipality may issue a
requisition to the auditor requesting issuance of a state warrant
for the proper amount in favor of the municipality entitled to the
monthly remittance of its alternative municipal sales and service
tax moneys and its alternative municipal use tax moneys.
(2) Upon receipt of the requisition, the auditor shall issue
his or her warrant on the state treasurer for the funds requested
and the state treasurer shall pay the warrant out of the
subaccounts.
(3) If errors are made in any payment, or adjustments are
otherwise necessary, whether attributable to refunds to taxpayers
or to some other fact, the errors shall be corrected and
adjustments made in the payments for the next six months as
follows: One sixth of the total adjustment shall be included in
the payments for the next six months. In addition, the payment
shall include a refund of amounts erroneously not paid to the
municipality and not previously remitted during the three years
preceding the discovery of the error.
(4) A correction and adjustment in payments described in this
subsection due to the misallocation of funds by the vendor shall be
made within three years of the date of the payment error.
(e) Notwithstanding any other provision of this code to the
contrary, the tax commissioner shall deduct and retain for the
benefit of his or her office for expenditure pursuant to appropriation of the Legislature from each payment into the state
treasury, as provided in subsection (c) of this section, one
percent thereof as a commission to compensate his or her office for
the discharge of the duties described in this section.
(f) The state consumer sales and service tax law, set forth in
article fifteen, chapter eleven of this code, and the amendments to
that article and the rules of the tax commissioner relating to the
laws shall apply to the alternative municipal sales and service tax
to the extent the rules and laws are applicable.
(g) The state use tax law, set forth in article fifteen-a,
chapter eleven of this code, and the amendments to that article and
the rules of the tax commissioner relating to the laws shall apply
to the alternative municipal use tax to the extent the rules and
laws are applicable.
(h) Any term used in this article or in an ordinance adopted
pursuant to this article that is defined in articles fifteen,
fifteen-a and fifteen-b, chapter eleven of this code, as amended,
shall have the same meaning when used in section five-b, article
thirteen, chapter eight of this code or in an ordinance adopted
pursuant to that section, unless the context in which the term is
used clearly requires a different result.
(i) Any amendments to articles nine, ten, fifteen, fifteen-a
and fifteen-b, chapter eleven of this code, shall automatically
apply to a sales or use tax imposed pursuant to section five-b,
article thirteen, chapter eight of this code or in an ordinance
adopted pursuant to that section, to the extent applicable.
(j) Each and every provision of the "West Virginia Tax
Procedure and Administration Act" set forth in this article applies
to the taxes imposed pursuant to section five-b, article thirteen,
chapter eight of this code or in an ordinance adopted pursuant to
that section, except as otherwise expressly provided in that
section, with like effect as if the provisions of that act were
applicable only to the taxes imposed by that section and were set
forth in extenso in this article.
(k) Each and every provision of the "West Virginia Tax Crimes
and Penalties Act" set forth in article nine of this chapter
applies to the taxes imposed pursuant to this article with like
effect as if that act were applicable only to the taxes imposed
pursuant to that section and were set forth in extenso in that
article.