WVC 8 - 13 C- 12
§8-13C-12. 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 may impose an
alternative municipal sales and service tax, an alternative
municipal use tax, a pension relief municipal occupational tax, a
pension relief municipal sales and service tax, a pension relief
municipal use tax or any combination of these taxes.
(b) No subsequent amendment to this code shall supersede the
provisions of subsection (a) of this section unless the amendment
specifically states that the provisions of said subsection are