WVC 24 - 2 A- 3
§24-2A-3. Limitation on and exemption from local business and
occupation or privilege taxes and local public
utility excise taxes.
(a) Any municipality which presently or hereafter imposes a
business and occupation or privilege tax under section five,
article thirteen of chapter eight or a public utilities excise
tax under section five-a, article thirteen of chapter eight shall
be restricted, in the case of utility services rendered to a
customer under the special reduced rates, to levying such taxes
on (1) in the case of a local business and occupation or
privilege tax, the gross revenues derived under the special
reduced rates for any period during which that customer receives
service under the special reduced rates, and (2) in the case of a
local public utilities excise tax, to the gross amount of that
customer's utility bill as calculated under the special reduced
(b) No recovery of revenue deficiencies provided in section
three of this article shall be subject to tax under sections five
or five-a, article thirteen of chapter eight.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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