§11-15-4c. Collection of fee in addition to the consumers sales
tax for sales of mobile factory-built homes; deposit
of additional fee in West Virginia Affordable
Housing Trust Fund.
(a) There is imposed, in addition to the sales tax imposed by
the provisions of this article and article fifteen-a of this
chapter, a fee of twenty dollars on all sales by licensed dealers
of factory-built homes as that term is defined in section two,
article fifteen, chapter thirty-seven of this code to be collected
as provided in article fifteen-b of this chapter and remitted to
the Tax Commissioner to be deposited by the commissioner in the
West Virginia Affordable Housing Trust Fund, as provided in article
eighteen-d, chapter thirty-one of this code.
(b) The moneys collected from this additional fee shall be
segregated from other funds in the West Virginia Affordable Housing
Trust Fund and shall be accounted for separately. Not more than
ten percent of these additional moneys may be expended by the West
Virginia Affordable Housing Trust Fund to defray administrative and
operating costs and expenses actually incurred by the West Virginia
Affordable Housing Trust Fund.