WEST VIRGINIA CODE
WVC 17A-10-13
§17A-10-13. Payment of fees and passenger seat tax to cities or
towns.
The holders of a certificate of convenience and necessity
authorizing the transportation of property or person for hire
wholly within any incorporated city or town and within its adjacent
suburban area not exceeding three miles distant from the city
boundary shall pay the fees and passenger seat tax provided for in
this article, as to such operation wholly within such city or town
to such city or town instead of to the department of motor
vehicles, provided that any such city or town may collect the fee
or tax for the operation wholly within such city or town in lieu of
but not greater than the fees and taxes provided in this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session