HOUSE COM SUB (2 LINES)

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.